Purpose: Integrated reporting is a process founded on integrated thinking, with the aim of issuing periodic integrated reports by firms about value creation over time. This study investigates the effect of board attributes (independence, diligence, and size) on the quality of integrated reporting of Nigerian listed oil and gas firms. Design/Methodology: Panel data are obtained from annual reports of a purposive sample of 10 out of the 12 listed Oil and Gas firms in Nigeria from 2013 to 2017. These are analyzed using multiple regression techniques, via STATA 13.0 software. Results: Based on the analysis conducted, findings show that the board independence and board size have a significant and positive effect, while board diligence has an insignificant and positive effect on the quality of integrated reporting, proxied by integrated reporting disclosure score (IRDSCORE). This outcome implies that having the optimum mix of members on the board influences the extent of integrated disclosures of listed oil and gas firms in Nigeria. Practical Implications: Global corporate reporting is currently driving towards integrated thinking, incorporating financial, governance, social and environmental issues to promote long-term value creation. As a third world nation, the adoption of integrated reports is voluntary in Nigeria. However, considering the information needs of all stakeholders and appointing qualified persons on the board by shareholders, and formulating enabling policies in this direction by regulatory agencies would drive corporate reporting to be more integrative to drive long-term value maximization.

This paper is an empirical analysis of the impact of greenhouse gas emissions on the oil & gas revenue in Nigeria for the period of . The population of the study is the upstream sector of the Nigerian oil & gas industry. The study adopted multiple regression techniques and data were collected from secondary source from the World Bank database and the central bank of Nigeria statistical bulletin. The findings reveal that gas flaring and gas venting is positively, strongly and significantly influencing the oil & gas revenue in Nigeria, It is recommended among others that, the Nigerian government should utilize revenue derived from the flaring and venting of gas to cater for the environs affected by the unnecessary and deliberate flaring and venting of greenhouse gas. Also, the Nigerian government should increase the amount charged as penalty to control gas emissions hence, reducing the amount expended on control measure.