Being a destination for investors around the globe, there are increasing concerns about climate change, pollution and biodegradation as well as the disposition of companies towards reporting environmental concerns in Africa. This necessitated the interest in a comparative study of corporate governance mechanisms and environmental accounting reporting (EAR) in selected African quoted companies. Using ex-post facto research design, the study’s population comprised of quoted companies in six sectors located in four Africa countries (Egypt, Nigeria, Kenya and South Africa). A content analysis was carried out to obtain environmental disclosure and reporting score, while static panel regression model was used to analyse the data. Findings revealed that board committee has a significant influence on EAR in the African countries, board diversity in Kenya and Nigeria, board size in South Africa and Nigeria, board independence in Egypt and Kenya, and institutional ownership in Nigeria, Egypt and South Africa were found to have significant influence on EAR. This result implies that extant laws and codes on corporate governance should be followed, and most importantly, other countries studied should emulate South Africa and adopt integrated reporting and application of Global Reporting Initiative (GRI) index score in their corporate reporting.

作为全球投资者的目的地，人们越来越关注气候变化、污染和生物降解以及公司在非洲报告环境问题的处置方式。这需要对选定的非洲上市公司的公司治理机制和环境会计报告 (EAR) 进行比较研究。使用事后研究设计，研究对象包括位于四个非洲国家（埃及、尼日利亚、肯尼亚和南非）的六个行业的上市公司。进行内容分析以获得环境披露和报告分数，同时使用静态面板回归模型对数据进行分析。调查结果显示，董事会委员会对非洲国家的 EAR 有重大影响，发现肯尼亚和尼日利亚的董事会多元化、南非和尼日利亚的董事会规模、埃及和肯尼亚的董事会独立性以及尼日利亚、埃及和南非的机构所有权对 EAR 有重大影响。这一结果意味着应遵循现有的公司治理法律法规，最重要的是，其他研究国家应效仿南非，在其公司报告中采用综合报告和应用全球报告倡议组织（GRI）指数得分。