Affiliation:
1. Federal University Dutsin-Ma
Abstract
Sustainability reporting is increasingly becoming a core aspect of corporate operations worldwide. This practice offers businesses a platform to exhibit their accountability to society, the environment, and future generations, thereby bolstering their organizational credibility and reputation. In pursuit of consistent policy implementation in this realm, companies are establishing specialized divisions, typically committees, dedicated to sustainable development. This paper delves into the role these structural entities play in enhancing the quality of ESG reporting within Nigerian and South African banks, along with the factors contributing to the effectiveness of such structures. Additionally, it thoroughly outlines the statistical analysis tools employed, making the research design adaptable for data from other cases, including different organizations, countries, regions, etc.
Publisher
LLC "Factory of Positive Changes"
Reference29 articles.
1. Adams, R. B., Gray, S. J., & Nowland, J. (2016). Does Gender Matter in Green Management? The Case of Environmental Management Systems. Journal of Business Ethics, 137(1), 137-149.
2. Beck, N., & Katz, J. (1995). What to Do (and Not to Do) with Time-Series Cross-Section Data. The American Political Science Review, 89(3), 634-647. https://doi.org/https://doi.org/10.2307/2082979
3. Beck, N., & Katz, J. (1996). Nuisance Vs. Substance: Specifying and Estimating Time-Series-Cross-Section Models. Political Analysis, 6(1), 1-36. https://doi.org/https://doi.org/10.1093/pan/6.1.1
4. Bedard, J. C., & Gendron, Y. (2010). Strengthening the financial reporting system: Can audit committees deliver? International Journal of Auditing, 14(2), 174-210.
5. Bertels, S., Papania, L., & Lüdeke-Freund, F. (2013). Sustainability committees: do they influence sustainability reporting? Corporate Social Responsibility and Environmental Management, 20(6), 351-364.