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Corporate board, assurance and sustainability reporting practices: a focus on selected African countries

Olayinka Adedayo Erin (Department of Auditing, College of Accounting Sciences, University of South Africa, Pretoria, South Africa)
Barry Ackers (College of Accounting Sciences, Auditing, University of South Africa, Pretoria, South Africa)

Journal of Accounting & Organizational Change

ISSN: 1832-5912

Article publication date: 17 April 2024




In recent times, stakeholders have called on corporate organizations especially those charged with governance to embrace full disclosure on non-financial issues, especially sustainability reporting. Based on this premise, this study aims to examine the influence of corporate board and assurance on sustainability reporting practices (SRP) of selected 80 firms from 8 countries in sub-Saharan Africa.


To measure the corporate board, the authors use both board variables and audit committee variables. Also, the authors adapted the sustainability score model as used by previous authors in the field of sustainability disclosure to measure SRPs. The analysis was done using both ordered logistic regression and probit regression models.


The results show that the combination of board corporate and assurance has a positive and significant impact on the sustainability reporting practice of selected firms in sub-Saharan Africa.

Practical implications

The study places emphasis on the need for strong collaboration between the corporate board and external assurance in evaluating and enhancing the quality of sustainability disclosure.


The study bridged the gap in the literature in the area of corporate board, assurance and SRP of corporate firms which has received little attention within sub-Saharan Africa.



Erin, O.A. and Ackers, B. (2024), "Corporate board, assurance and sustainability reporting practices: a focus on selected African countries", Journal of Accounting & Organizational Change, Vol. 20 No. 6, pp. 85-118.



Emerald Publishing Limited

Copyright © 2024, Olayinka Adedayo Erin and Barry Ackers.

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