Abstract:

The inclusion of female on corporate boards has recently become a discussion in much corporate governance literature. This study examined the influence female representation on company structure has on the quality of social environmental disclosure in listed non-financial sectors on Nigeria stock exchange market. In other to achieve the objective of this work, the study considered a sample of 30 out of 54 listed non-financial firms. The study adopted a sample of 18 social environmental listed items to determine the level of the sample firm’s disclosures. The study used panel regression to assess the impact of gender diversity on corporate social environmental disclosure. Findings from the study show that gender diversity has both adverse and optimist effect on the sampled firm response to social environmental matter. The paper also observed that females on top management level are in the best position to improve firms’ social environmental responsiveness as compared to men. The study recommends that firms should consider including more female on their board given their proven competence and concern for societal needs. This will allow such firms to be seen as socially responsible towards the attainment of their ongoing sustainable development goals.