Review of related literature on the influence of corporate governance attributes on corporate social responsibility disclosure

Abstract

The paper reviewed the related literature on the influence of corporate governance attributes: board size, board independence, board gender, chief executive officer duality, board meetings, audit committee size, audit committee independence and audit committee meetings on corporate social responsibility disclosure among non-financial listed companies in the floor of Nigerian Stock Exchange market. The study revealed that corporate governance characteristics have both positive and negative influences on the corporate social responsibility disclosure. Though, some studies revealed that corporate governance attributes do not influence corporate social responsibility disclosure. The study advocates that studies intend to be conducted on the topics associated with this study in the future to adapt a moderator to regulate the strength and add more power to the influence of corporate governance attributes on corporate social responsibility disclosure among the companies.