независимость, активность и численность комитетов по устойчивому развитию. Для повышения качества корпоративной ESG-отчетности рекомендуется создание специализированного комитета, регулярно проводящего заседания и обладающего опытом выполнения обязанностей, связанных с обеспечением устойчивого развития, а также проведение непредвзятого внешнего аудита. Это предполагает дальнейшее изучение применимости аудиторских проверок и комитетов по устойчивому развитию в различных условиях регулирования, сравнительный анализ корпоративного управления и ESG-отчетности на разных континентах, а также разработку минимальных требований к ESG-отчетности. В целом настоящее исследование вносит вклад в научную литературу по бухгалтерскому учету и менеджменту, посвященную корпоративным практикам обеспечения устойчивого развития, а также вносит вклад в осведомленность о корпоративной ESG-отчетности в Нигерии и других развивающихся странах.

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

Teryima Samuel Orshi, Mohammed Aliyu Yusuf, Oyindamola Olusegun Ekundayo

DOI 10.55140/2782–5817–2023–3–4–92–111

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.

Teryima Samuel Orshi

Faculty of Management Sciences & Undergraduate Research Coordinator, Department of Accounting, Federal University Dutsin-Ma, Nigeria

Mohammed Aliyu Yusuf

Postgraduate Programmes Coordinator, Department of Accounting, Federal University Dutsin-Ma, Nigeria

Oyindamola Olusegun Ekundayo

Accounting Software Laboratory Coordinator, Department of Accounting, Federal University Dutsin-Ma, Nigeria

INTRODUCTION

Sustainability reports are crucial for communicating sustainability performance to stakeholders globally[139], leading to increased transparency and accountability. However, the quality[140] of sustainability reports varies widely across countries, organizations, and industries. A KPMG (2017) study found that only