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ABSTRACT
The study examined the influence of firm characteristics on sustainability reporting in Nigeria. Firms characteristics such as CEO tenure, CEO power, CEO gender, firm size and age were the independent variable and the sustainability report was captured by extent of disclosure of sustainability information by the sample firms. The panel regression was the method of data analysis. The findings reveal among the following: CEO tenure is positive and does not significantly influence sustainability reporting in Nigeria; CEO power is negative and does not significantly impact sustainability reporting among quoted oil and gas firms, consumer and industrial goods firms in Nigeria; CEO gender is positive and does not significantly affect sustainability reporting among quoted oil and gas, consumer and industrial goods firms in Nigeria; Firm age was positive and significantly related to sustainability reporting among quoted oil and gas, consumer and industrial goods firms in Nigeria; Firm size was positive and significantly related to sustainability reporting among quoted oil and gas, consumer and industrial goods firms in Nigeria. . The study therefore concludes that chief executive officers (CEO) attributes, firm characteristics are relevant factor in the determination of sustainability reporting among quoted firms in Nigeria. As a result, the sustainability reporting landscape is continuously evolving as quoted firms find new ways to report on the ways in which they conduct their operations.
