The Effect of Corporate Governance on the Extent of Environmental Reporting In the Nigerian Oil Industry
MGBAME Chijoke Oscar PhD., ONOYASE Ochuko Juliet

Abstract
This paper seeks to examine the effect of corporate governance on environmental reporting. This study makes use of board size, board independence, and audit committee independence to proxy for corporate governance. The findings of the study show that board size, board independence, audit committee independence and managerial ownership concentration have positive and significant relationship with environmental reporting. Based on the findings, the recommendation is that companies that want to improve on their environmental reporting quality should pay closer attention to corporate governance mechanisms (in this case board size, independence and audit committee independence) and on ownership concentration within the companies.

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