id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
gujaf-340	Musa, Haruna Muhammed 	DO AUDIT COMMITTEE AND BOARD ATTRIBUTES INFLUENCE ENVIRONMENTAL DISCLOSURE: AN EMPIRICAL INVESTIGATION OF LISTED FIRMS IN NIGERIA	2024	23	.pdf	application/pdf	8217	380	33	Despite Global reporting Initiative (GRI) guidelines mandating transparency on environmental impacts, Nigerian listed firms fail to adhere to the GRI disclosure framework, with some neglecting to provide environmental accounting information altogether. Building on the existing literature, this study investigates the Gusau Journal of Accounting and Finance, Vol. 5, Issue 2, October, 2024 237 current state of ENDC among Nigerian listed firms, examining whether the board of directors and audit committee characteristics can enhance such transparency.	cache/gujaf-340.pdf	txt/gujaf-340.txt