A Comparative Analysis of Sustainability Committee Attributes and Reporting Quality in Nigeria and South Africa

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.