Chief Executive Officer Attributes andSustainability Reporting of Banks in Nigeria

Authors

  • Muhammed Lawal, SUBAIR Department of Accountancy, Kwara State Polytechnic, Ilorin, Kwara State. Author
  • A.F. ABOLARIN Department of Accountancy, Kwara State Polytechnic, Ilorin, Kwara State. Author
  • M.O., ELELU Department of Accountancy, Kwara State Polytechnic, Ilorin, Kwara State. Author
  • T. A, POPOOLA Department of Business Administration, Kwara State Polytechnic, Ilorin, Kwara State. Author

Keywords:

CEO Tenure, CEO Nationality, CEO Ownership, CEO Expertise, Sustainability Reporting , Global Reporting, Initiative, Listed deposit money banks

Abstract

Chief Executive Officers as managers are the main drivers in determining an organization's
performance. Therefore, CEOs adoption of sustainability reporting as a corporate strategy would
help to attain long term survival and growth. In line with this knowledge, this study examined the
impact of CEO attributes on the sustainability reporting of banks in Nigeria. CEOs' ownership,
expertise, tenure and nationality were proxies for CEO attributes. A sample of ten (10) listed
deposit money banks from 2014 to 2020 was conveniently selected. Panel least squares regression
was used to estimate the model of the study. Results from the panel least squares regression reveal
that CEO ownership and expertise have no impact on sustainability reporting. The study further
found that CEO tenure and nationality have a positive impact on sustainability reporting of listed
deposit money banks in Nigeria. The study concluded that CEO attributes like tenure and
nationality influence sustainability reporting of listed deposit money banks in Nigeria

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Published

2025-05-19

Issue

Vol. 2 No. 2 (2021): AJEC

Section

Articles