Effect of Board Structure on Sustainability Disclosure in Anambra State Polytechnic Mgbakwu Comparative Study of Tertiary Institution in Anambra State

The study examined the effect of board structure on sustainability disclosure in Anambra state polytechnic. Board structure was proxy using board female representation and board meetings while the sustainability disclosure was measured using sustainability disclosure index. Ex post facto design was adopted and the data for the study was collected from the yearly reporting of the institution and also report on council sitting for the period of 2018 2022. OLS Regression Model was used in the data analysis and the results of the study indicates that board female representation and board meeting have positive and significant effect on sustainability disclosures in Anambra state polytechnic at 1 5 significant level. Hence, the study concludes that board structure ensures sustainability disclosure in Anambra State Polytechnic, Mgbakwu. In lieu of this, the study recommends among all that there is a need for consideration of female board representation when appointing the council members in the polytechnic. There should be policies that should require institutions to nominate women as council members. This is based on the fact that female board representation favours greater orientation towards stakeholders and social issues by influencing disclosures on sustainability activities. Also, government who appoints the council members should consider standardizing the number of meeting of the council as frequent meeting of the board council ensures sustainability in Anambra State Polytechnic. Ezekwonna Chinedu. E | Modozie Emmanuel. C | Udeachu Peter. I "Effect of Board Structure on Sustainability Disclosure in Anambra State Polytechnic Mgbakwu: Comparative Study of Tertiary Institution in Anambra State" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-7 | Issue-4, August 2023, URL: https://www.ijtsrd.com/papers/ijtsrd59814.pdf Paper Url:https://www.ijtsrd.com/humanities-and-the-arts/education/59814/effect-of-board-structure-on-sustainability-disclosure-in-anambra-state-polytechnic-mgbakwu-comparative-study-of-tertiary-institution-in-anambra-state/ezekwonna-chinedu-e