ORGANISATIONAL CULTURE, BOARD STRUCTURE AND CORPORATE SUSTAINABILITY REPORTING OF QUOTED DEPOSIT MONEY BANKS IN NIGERIA

This study investigated the effect of organisational culture and board structure on corporate sustainability reporting of quoted Deposit Money Banks (DMBs) in Nigeria. This study analysed data collected from the annual reports a sample size of twenty-three (23) quoted DMBs in Nigeria for the period 2016 to 2025. The result provided by multiple regression technique showed that organisational culture has positive and insignificant effect on corporate sustainability reporting of quoted DMBs in Nigeria. Furthermore, board structure has positive and significant effect on corporate sustainability reporting of quoted DMBs in Nigeria. Moreover, the joint effect of organizational culture and board structure on corporate sustainability reporting of quoted DMBs in Nigeria was positive and significant. This study concluded that organizational culture and board structure exhibits increase in corporate sustainability reporting of quoted DMBs in Nigeria. Hence, this study recommended to the management of quoted DMBs that organisational cultural practices should be improved that will brings balance between productivity strategies, management commitment, corporate structure, management practices, company’s policies, work–life of the employees’ value, attitude and behaviors reflecting by an organization in its operations and interaction with stakeholders. In addition, the number of board of directors should be maintained to facilate decisions, planning and controlling of business activities that will enhance corporate sustainability reporting.