BOARD ATTRIBUTES, BANK SIZE AND SUSTAINABILITY REPORTING QUALITY OF DEPOSIT MONEY BANKS IN NIGERIA

Abstract

This study examined the relationship between board attributes and sustainability reporting quality and how the relationship is moderated by bank size in Nigerian listed Deposit Money Banks (DMBs) from 2016-2025. The research design adopted for the study was ex post facto, secondary data were used, total population was twenty-four (24) listed DMBs and census sampling technique was adopted to select the twenty-four (24) listed DMBs as a sample size. The method of data analysis employed was ordinary least square regression analysis. The findings revealed that board attributes (F-stat. 5.392 p-value 0.001) have significant positive relationship with sustainability reporting quality of listed DMBs in Nigeria; bank size (F-stat. 7.813 p-value 0.000) significantly positively moderated the relationship between board attributes and sustainability reporting quality of listed DMBs in Nigeria. It was concluded that board attributes are significant governance mechanisms coupled with the interaction of banks size that drives sustainability reporting quality. It was therefore recommended among others that the management of listed DMBs in Nigeria should encourages their board of directors by investing more resources on their Environmental, Governance and Social (EGS)-compensations, initiatives, digital skill and objectives pursues so as to help sustain the quality of sustainability reporting. In addition, management should strategically manage their assets and invest their financial resources more on acquisition of modern technologies and physical assets to enhance quality sustainability reporting.