Governance

This study examines the influence of corporate governance practices on green reporting among listed manufacturing firms in Nigeria, with a focus on the industrial goods firms listed on the Nigerian Exchange Group (NGX). Specifically, the study focused on how board independence, board financial expertise, audit committee meetings, and board gender diversity affects green reporting by the sampled firms. The study adopted a longitudinal research design and covered a ten-year period from 2015 to 2024. Census sampling was employed, covering all thirteen (13) industrial goods firms listed on the Nigerian Exchange Group (NGX). The secondary panel data were obtained from the annual reports of the sampled companies. After expunging the firm-years with incomplete information, a final panel dataset used for the analysis amounted to 119 firm-year observations. The unbalanced panel data were analysed using descriptive statistics, Pearson correlations, and binary logistic regression. The results indicated that board independence has a small and negative effect on green reporting. On the other hand, board financial expertise and meetings of the audit committee have a positive and important effect on green reporting. The study also found that board gender diversity has a positive but insignificant effect on green reporting. Based on these findings, the study recommends that listed manufacturing firms strengthen board competence through the inclusion of financially knowledgeable directors and encourage more active audit committee engagement in sustainability-related matters. The study also recommends the establishment of sustainability-focused governance structures to enhance green reporting practices and corporate accountability.

The study investigated the influence of corporate governance practices on academic staff morale in private universities in South-South, Nigeria. Seven research questions were raised to guide the study. Research questions 1 and 2 were answered, while questions 3 to 7 were formulated into hypotheses and tested at a 0.05 alpha level of significance. The study adopted a descriptive survey design. The population of the study was 3,245 academic staff in the 26 private universities in South-South Nigeria. A multistage sampling procedure was used to select 356 academic staff from private universities in South-South Nigeria. Two sets of instruments, titled ‘Corporate Governance Practices Questionnaire (CGPQ)’ and ‘Academic Staff Morale Questionnaire (ASMQ)’ were used to collect data. The instruments were validated by the researcher through his supervisors and one other expert in the Department of Measurement and Evaluation, both in the Faculty of Education, University of Benin, Benin City. The questionnaires were found to be reliable, with a reliability index of 0.86 for CGPQ and 0.89 for ASMQ. The data collected were analysed using Mean and Standard Deviation for the research questions, while the hypotheses were tested using the Chi-Square statistic. Findings from the study showed that, transparency was the most predominant corporate governance practice in private universities in South-South Nigeria, and the level of academic staff morale was moderate. The study also established that there was a significant influence of corporate governance practices on academic staff morale. The study further established that there was no significant influence of corporate governance practices on academic staff morale based on age, sex, academic status, and marital status. It was, therefore, recommended, among others, that the corporate governance practice of transparency be strengthened, while ensuring accountability, upholding ethical standards, and demonstrating institutional responsibility.

This study examined democratic governance and the impact of traditional rulers in Nigeria, with particular reference to Edo and Delta States. The research was motivated by the continued relevance of traditional institutions in governance despite Nigeria's adoption of a democratic system. The study sought to assess the roles performed by traditional rulers in promoting democratic governance, examine their contributions to peacebuilding, conflict resolution, community development, and political mobilization, as well as identify the challenges limiting their effectiveness in the democratic process. A descriptive survey research design was adopted for the study. The target population comprised traditional rulers, community leaders, public servants, and residents of selected communities in Edo and Delta States. Data were collected using a structured questionnaire administered to respondents selected through an appropriate sampling technique. The collected data were analyzed using descriptive statistics, including frequencies, percentages, mean scores, and standard deviation. The findings revealed that traditional rulers continue to play significant roles in democratic governance by promoting peace and security, resolving communal disputes, preserving cultural values, facilitating grassroots development, and serving as intermediaries between government and the people. However, their effectiveness is constrained by constitutional limitations, political interference, inadequate financial support, and the absence of clearly defined roles within Nigeria's democratic framework. The study concluded that traditional rulers remain indispensable stakeholders in Nigeria's democratic governance and national development. It recommended that government should strengthen collaboration with traditional institutions, clearly define their constitutional roles, enhance their participation in grassroots governance, and provide adequate support to enable them to contribute more effectively to sustainable democratic governance and community development in Edo and Delta States.

Environmental, Social, and Governance (ESG) frameworks have gained increasing relevance in promoting corporate sustainability and responsible business conduct globally. In Nigeria, however, the effective implementation of the environmental pillar of ESG remains challenged by weak regulatory enforcement, overreliance on fossil fuels, inadequate environmental infrastructure, and inconsistencies between policy objectives and corporate practices. This gap has limited Nigeria’s progress toward environmental sustainability and compliance with international climate commitments. The aim of this study is to critically examine the environmental pillar of ESG within the Nigerian context, with a focus on applicable legal and regulatory frameworks, corporate practices, and enforcement mechanisms. The study adopts a doctrinal research methodology, relying on the analysis of statutes, case law, policy documents, academic literature, and institutional reports relevant to Nigerian environmental and corporate governance law. The findings reveal that although Nigeria has established several environmental laws and policies aligned with ESG principles, their implementation is undermined by weak enforcement, regulatory overlap, limited corporate transparency, and insufficient integration of ESG considerations into business operations. The study further finds that ESG compliance in Nigeria is largely voluntary and driven by external investor pressure rather than robust legal obligation. The study recommends strengthening environmental regulations, improving enforcement capacity of regulatory agencies, mandating clearer ESG disclosure requirements, and encouraging corporate adoption of sustainable practices through legal and policy reforms. These measures will enhance environmental sustainability, corporate accountability, and Nigeria’s alignment with global ESG standards

This research titled "Semiotic analysis of names associated with God in Igbo language" studied how Igbo God- names are more than just labels for the divine. These names also have deep cultural, religious, and social meanings. The goal was to learn what they mean, what forms they take, their purpose in Igbo culture, and how they have changed. The work looked at names that tell about God’s character, what God does, and God's relationship with people. It shows how they link old Traditional customs with today’s Christian ways. Exactly 120 names were gathered from talks with people, church records, naming events, social media, songs, journals, everyday talk and stories passed down using one on one interviews and voice recordings. These names were studied using ideas about signs from Saussure, Peirce, Barthes, and Eco. The study found that Igbo God- names act as signs of belief, records of what happened to people and the community, and ways to pass values down. For instance, Chukwuemeka (God has done great deeds) shows thankfulness and Chidinma (God is good) shows faith in God's character. They also show how old Igbo beliefs still exist in today’s Christianity. The work suggested that more of these names should be written down and kept safe because they matter to the Igbo language, culture, and spirit. The research recommended that more of these names should be documented and preserved because they are an important part of the Igbo language, culture, and spirituality. In summary, the study showed that Igbo names for God are living signs that join together language, faith, and identity in a powerful way.

The study takes a cursory look at the relationship between corporate governance and tax aggressiveness. It specifically examines the relationship between board size, board independence, board size, managerial ownership, institutional ownership, foreign ownership, corporate governance compliance and corporate governance disclosure on tax aggressiveness. The study employed the Ex post facto research design. Data for the study were collected from annual reports of forty-five (45) non- financial firms listed on the Nigerian Stock Exchange, the scope of this study covers a 10year period ranging from 2010 - 2019. The data collected were analysed using descriptive statistic, correlation and panel data analyses. Following the results, it is revealed that the relationship between board independence, board size and managerial ownership have insignificant negative relationships with tax aggressiveness, board gender diversity and tax aggressiveness is positive and statistically significant while board foreign ownership and institutional ownership is positive and statistically insignificant with tax aggressiveness, it is also revealed that the moderating effect of agency cost on the relationship between corporate governance compliance and tax aggressiveness is positive and significant, and the moderating effect of agency cost on the relationship between corporate governance disclosure and tax aggressiveness is positive and significant.

The study takes a cursory look at the relationship between corporate governance and tax aggressiveness. It specifically examines the relationship between board size, board independence, board size, managerial ownership, institutional ownership, foreign ownership, corporate governance compliance and corporate governance disclosure on tax aggressiveness. The study employed the Ex post facto research design. Data for the study were collected from annual reports of forty-five (45) non- financial firms listed on the Nigerian Stock Exchange, the scope of this study covers a 10year period ranging from 2010 - 2019. The data collected were analysed using descriptive statistic, correlation and panel data analyses. Following the results, it is revealed that the relationship between board independence, board size and managerial ownership have insignificant negative relationships with tax aggressiveness, board gender diversity and tax aggressiveness is positive and statistically significant while board foreign ownership and institutional ownership is positive and statistically insignificant with tax aggressiveness, it is also revealed that the moderating effect of agency cost on the relationship between corporate governance compliance and tax aggressiveness is positive and significant, and the moderating effect of agency cost on the relationship between corporate governance disclosure and tax aggressiveness is positive and significant.

The concept of the 'Rule of Law' simply means accountability to the provisions of the law - a state of affairs in governance, in which the law holds sway to the letter, no matter whose ox is gored. In a state where the Rule of Law prevails, the application of the law and its principles in the administration of that state, is effected without recourse to creed, tribe, gender, religion, personal desires or status amongst other things. What matters without more, is the law and Justice. Kingdoms. and states have risen and fallen partly or totally due to the concept of the rule of law. If one looks at history through the eyes of circumspection, one can almost see mankind’s endless battle with chaos and anarchy. A frenzied scramble to infuse order starting from the family to communities and then to larger aggregates of people. Where man’s toil in this direction has failed, anarchy has sprung forth, wars have happened, taking lives and breaking once vibrant states into smaller units or something else entirely. Time has taught us that in the administration of a State, the most useful tool in maintaining the Rule of Law, does not reside exactly in the letters of the Law but in the application of the law. Laws may be vibrant and beautifully couched; properly delimiting roles and actions in a society but if these laws are not applied or properly applied, the letters on paper begin tending towards worthlessness. As Nigeria is the focus of this essay, the pertinent question is whether the administration of government in this country is compliant with the rule of law? Is it? The application of this concept in Nigeria can be likened to a cruise through a pothole-filled street. Again and again, more abrasions on the Rule of Law happen, some, leaving people utterly shocked and wondering desperately how worse the next one is going to be. Certain acts most times by the executive, leave much to be desired and leave Nigerians with the feeling that we are in an authoritarian State. The aim of this essay is to examine the application of the Rule of Law in Nigeria and prescribe cures where needed. To successfully achieve this, a foray will first be undertaken into the meaning and origin of the Rule of Law, thereafter, this writer will examine the perceptions of scholars and pundits on the concept, from here, the Rule of Law will be examined in line with auxiliary concepts after which the firmness of the Rule of Law from a xiv legal standpoint will be examined in Nigeria. While doing this, reference will be made to other states and events within and outside Nigeria to not only help achieve a clean grasp of the issues surrounding the rule of law in Nigeria but also provide time tested solutions to them

Environmental, Social, and Governance (ESG) has become an important framework in today’s business world. It focuses on three key areas environmental, social, and governance which together encourage organisations to act responsibly and build longterm value. Closely related ideas such as Corporate Social Responsibility (CSR) and sustainability share this same goal of promoting ethical and sustainable business practices. The environmental aspect of ESG is about caring for and protecting the natural environment recognising it as a vital gift that should be managed responsibly. The social aspect focuses on people and communities, highlighting issues such as employee wellbeing, community support, and social equity. The governance aspect, on the other hand, deals with how an organisation is managed and controlled, including leadership integrity, transparency, and accountability. Every organisation aims to improve its financial performance, as this is essential for growth and long-term success. Organisational resilience refers to how strong and adaptable a company can be when faced with challenges, while organisational behavioural change involves adopting the right attitudes and practices needed to achieve business goals.

This study examines the demographic characteristics of the Achalla people and their level of political participation. Political participation is a crucial element of democracy, yet factors such as age, education, economic status, and traditional
influences affect the extent to which individuals engage in governance. This study employs a descriptive survey research design, with data collected using the Achalla Political Participation Checklist (APPC) administered to 500 respondents. The results reveal that voting is the most common form of political participation (92.9%), while economic hardship (82.8%), vote-buying (71.7%), and traditional leadership influence (58.6%) hinder full engagement. The study highlights the
need for economic empowerment programs, voter education initiatives, and stronger electoral reforms to enhance democratic participation. It concludes that addressing economic and political barriers will foster greater civic involvement and inclusive governance in Achalla. The study recommends further research on digital political engagement and electoral reforms to improve democratic processes in rural communities.