Effect of Audit Committee Characteristics on Environmental Disclosure of Oil and Gas Companies in Nigeria

This study analysed the effect of Audit committee characteristics on the environmental disclosure of oil and gas companies in Nigeria. The study's population includes all the oil and gas firms registered on the Nigerian Exchange Group (NGX), Employing purposive sampling methods, the research selected twenty oil and gas companies that provided data for the study from 2015 to 2024. The research utilized the fixed generalized least squares (FGLS) panel regression method. The findings showed that the size of the audit committee characteristics, the gender diversity within it, and the frequency of meetings had a substantial positive effect on the environment disclosure of listed oil and gas companies in Nigeria, while the effect of audit committee independence was minimal. It is also demonstrating that the size of the firm has a positive and significant impact on environmental disclosure. The research found that audit committee characteristics significantly impact the environmental disclosure of oil and gas companies in Nigeria. A greater representation of female and independent members on the audit committee is therefore recommended to enhance environmental disclosure.