Purpose

An attempt is made in this study aims to examine the extent to which the role of environmental agencies in Nigeria, i.e. DEPARTMENT for Petroleum Resources (DPR), National Environmental Standard and Regulatory Enforcement Agency (NESREA) and Nigerian Stock Exchange (NSE), influences firms’ attributes on sustainability reporting.

Design/methodology/approach

Both primary and secondary data covers 2015-2019 were used to collate information for the analyzes. The analysis was done using Stata 13 to determine the moderating impact of policy administrators on the relationship between corporate attributes and sustainability reporting.

Findings

The findings showed a very low level of sustainability reporting (27.53%), with a high significant level. Moreover, a positive and significant relationship exists between the major corporate attributes and sustainability reporting. A highly significant moderating impact of environmental policy administrators exists on these attributes, except for board size.

Research limitations/implications

The theoretical and practical implications of this study show that there is an indication of the inefficiency of the environmental policy administrators in Nigeria as the significance of the political economy theory as it affects the interactive impact on sustainability reporting. Further research is recommended on political-economic theory so as to know the economic implications of the effects of corporate attributes on environmental disclosure as it impacts governments and societies.

Practical implications

Results show that there is an indication of inefficiency by Nigeria’s main environmental policy administrators such as DPR, NESREA and NSE as it affects environmental, economic and social issues by listed firms.

Originality/value

This work emphasizes the moderating impact of environmental agencies on the relationship between firms’ characteristics and sustainability disclosure through the GRI4 framework standard. More so, it applied company attributes essential for a firm’s sustainable growth and development in the developing economies of sub-Saharan Africa.

中文翻译：

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环境机构对尼日利亚公司可持续发展报告的调节作用

目的

本研究试图检查尼日利亚环境机构的作用，即石油资源部 (DPR)、国家环境标准和监管执行机构 (NESREA) 和尼日利亚证券交易所 (NSE) 的作用程度企业在可持续发展报告中的属性。

设计/方法/方法

涵盖 2015-2019 年的主要和次要数据均用于整理分析信息。该分析是使用 Stata 13 进行的，以确定政策管理者对公司属性和可持续发展报告之间关系的调节影响。

发现

调查结果显示，可持续发展报告的水平非常低（27.53%），但显着水平很高。此外，主要企业属性与可持续发展报告之间存在积极且重要的关系。除董事会规模外，环境政策管理者对这些属性存在非常显着的调节影响。

研究限制/影响

本研究的理论和实践意义表明，尼日利亚的环境政策管理者效率低下，这是政治经济学理论的意义所在，因为它影响了对可持续性报告的互动影响。建议对政治经济理论进行进一步研究，以了解企业属性对环境披露的影响的经济影响，因为它影响政府和社会。

实际影响

结果表明，尼日利亚的主要环境政策管理者（如 DPR、NESREA 和 NSE）效率低下，因为它影响上市公司的环境、经济和社会问题。

原创性/价值

这项工作通过 GRI4 框架标准强调了环境机构对公司特征与可持续性披露之间关系的调节影响。更重要的是，它应用了对公司在撒哈拉以南非洲发展中经济体的可持续增长和发展至关重要的公司属性。