Gender Diversty and Sustainability Reporting Compliance by Manufacturing Companies in Nigeria

The need to present comprehensive report to users of financial statements cannot be overemphasized. Thus, the emphasis on sustainability reporting and compliance by manufacturing companies become very crucial. This study investigated the role of gender diversity on the sustainability reporting and compliance of listed manufacturing companies in Nigeria. The problem was to find if the inclusion of female gender in the board has any effect on the sustainability reporting and compliance of listed manufacturing companies in Nigeria. Data were collected from 47 manufacturing companies and analysed using regression analysis on e-view. Result revealed that gender diversity has significant negative effect on the sustainability reporting and compliance. In essence, the result showed gender diversity (GD) is -0.2003 with a t-statistic of -5.4548 and a p-value of 0.0000, which is highly significant at the 1% level. Since the p-value is less than 0.05, the study concluded that gender diversity has negative effect on listed manufacturing companies’ sustainability reporting and compliance. The study recommended that when pursuing sustainability reporting and compliance, there is no need to consider gender diversity.