Unveiling the Path of Sustainability Reporting Quality Through Board Governance Mechanisms: Evidence From Sub‐Saharan Africa

The study examines how board governance mechanisms influence the quality of sustainability reporting among listed firms in Sub‐Saharan Africa, where weak institutional frameworks increase the need for strong corporate oversight. The research employed a sample of 1530 firm‐year observations from 2015 to 2024, and applied panel fixed effects and Generalized Method of Moments (GMM) in system models to estimate the results. The findings reveal that board attributes plays a key role in shaping the quality of sustainability disclosures across the models. The novelty of this study lies in its emphasis on board governance supporting environmental sustainability over social and economic dimensions. Firms with more independent board members, higher female representation, and directors with financial, auditing, and sustainability expertise produce more credible sustainability reports. These board attributes strengthen oversight and enhance transparency and accountability. However, board size has a negative effect, suggesting that large boards may face coordination and monitoring challenges. This study contributes new evidence by extending sustainability reporting literature in Sub‐Saharan Africa, a region that remains unexplored. The results offer practical insights for firms and policymakers. Companies are encouraged to maintain a sizable board of directors that would strengthen board composition through diversity and relevant expertise. Improving external assurance of sustainability reports is also important for building trust and accountability.