Hannah Benjamin APASAN

The thrust of this study is on the impact of Chief Executive Officer’s (CEOs) attributes on environmental disclosure in Nigeria. It specifically examined how CEO tenure, CEO foreign CEO gender and CEO age influence environmental disclosure among Nigerian firms. The study adopted the ex-post facto research design. The sample consisted of thirty (30) companies selected from five environmentally sensitive sectors (construction and real estate, conglomerate, agriculture, natural resources; and health) listed on the Nigerian Exchange Group (NGX) between the periods of 2018 to 2023. Secondary data was used as extracted from the annual reports and accounts of the sampled firms. The data were analysed using descriptive statistics, correlation matrix and panel regression analysis. The findings showed an average environmental disclosure of 17.6%. The result of the regression analysis revealed that while CEO tenure and CEO age have direct and inverse relationship with environmental disclosure respectively, the variables of CEO foreign exposure and CEO gender were statistically non- significant. The study recommends among others that regulators of the non-financial companies should replicate the CEO tenure ship requirements applicable to Nigerian commercial banks. It was also recommended that competency; experience and performance in prior engagements should be primary decision-making benchmarks for appointing new CEOs while gender and foreign exposure can be secondary requirements.