N.OHONBA

This study examined the effect of Board Sustainability Committee (BSC) characteristics on the corporate financial performance of listed companies in Nigeria. The specific objectives were to determine whether BSC size, BSC independence, and BSC expertisesignificantly influenced corporate financial performance, and to assess the control effect of firm size. The study was motivated by increasing global and local attention on sustainability governance and its role in enhancing firm value, particularly in emerging economies such as Nigeria. Secondary data were obtained from published annual reports of sampled firms, and financial performance was measured using Corporate Financial Performance (CFP). The study adopted an ex-post facto research design and employed several diagnostic tests, including normality, heteroskedasticity, multicollinearity, and model specification checks. Due to the presence of heteroskedasticity and omitted-variable concerns, the robust pooled OLS regression (rreg) was identified as the most appropriate estimation technique. Descriptive statistics, correlation analysis, and regression analysis were used to evaluate the relationships among the variables. The robustness of the model ensured reliable coefficient estimates despite data irregularities commonly associated with financial reporting information. The empirical findings revealed that only Board Sustainability Committee Independence had a positive and statistically significant effect on corporate financial performance. In contrast, BSC size, BSC expertise, and firm size exhibited positive but statistically insignificant effects. The study therefore concluded that the independence and objectivity of sustainability committee members were the most critical determinants of financial performance within the sampled firms. Based on these findings, the study recommended that firms strengthen the independence of their sustainability committees and move beyond symbolic compliance toward more substantive sustainability governance practices