Unveiling the boardroom: how board diligence shapes board diversity-corporate social responsibility disclosure (CSRD) nexus in Nigerias non-financial firms

Key Points

• This research aims to explore the relationship between board diligence and board diversity with respect to corporate social responsibility disclosure in Nigerian non-financial firms.
• Analyzed data from non-financial firms in Nigeria
• Examined the interplay between board diligence, diversity, and CSR disclosure
• Utilized statistical methods to assess correlations
• Increased board diligence is linked to greater board diversity
• Higher board diversity correlates with enhanced CSR disclosure
• Evidence suggests that diligent boards foster transparency in corporate governance practices