The study examined the effect which board attributes, namely board size, board independence and board diligence (meeting) have on sustainability disclosure of industrial goods firms in Nigeria. The study is based on a sample of nine listed building material companies under industrial goods sector in Nigeria Exchange Group Plc from 2012-2019. Collected data were analyzed with pooled ordinary least square regression including diagnostic test to confirm the assumptions of the regression. The empirical result indicates that board size has positive and significant effect on sustainability disclosures. Board independence and board diligence have positive but insignificant influence on sustainability disclosures on listed building g material firms in Nigeria. Findings of the study have important policy implications that corporate board attributes can reduce information asymmetry between firm management and investors through sustainability disclosures thereby showing increase concern for stakeholders. The study recommends that regulatory bodies should ensure that all listed firms should comply with the requirements of having sufficient members on the board as specified on the Nigerian Code of Corporate Governance (2018) and Companies and Allied Matters Act (2020).
Sustainability Disclosure, Stakeholder’s theory, Board size, Board independence, Board Diligence
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