Publicly quoted companies are expected to fully comply with disclosure requirements of International Financial Reporting Standards (IFRS) during the preparation and presentation of their financial reports. However, this is far from what is obtainable in real situation; as evident in the existing...

The study examined the effect of corporate governance on sustainability disclosures. The data regarding corporate governance and sustainability reporting were gathered from annual report and accounts of 12 listed industrial goods companies on the Nigerian Stock Exchange for the period 2010-2017....