AUDIT COMMITTEE FINANCIAL EXPERTISE AND SUSTAINABILITY REPORTING OF LISTED DEPOSIT MONEY BANKS IN NIGERIA: MODERATED BY WOMEN CHAIRPERSON

Sustainability reporting has become an integral aspect of corporate governance as stakeholders increasingly demand transparency regarding environmental, social, and governance performance. In the Nigerian banking sector, Deposit Money Banks are strategically positioned to promote sustainable finance; however, sustainability disclosures remain uneven across institutions. This study examines the effect of audit committee financial expertise on sustainability reporting of listed deposit money banks in Nigeria, while assessing the moderating role of audit committee women chairperson. The study adopted an ex‑post facto research design using secondary data extracted from the audited annual reports of all fourteen (14) listed DMBs in Nigeria for the period 2010–2024. Data were analysed using panel regression techniques with the aid of STATA. Findings revealed that audit committee financial expertise has a positive and statistically significant effect on sustainability reporting. The presence of a woman chairperson on the audit committee was also found to significantly enhance sustainability reporting quality. Additionally, the moderating effect of audit committee women chairperson on the relationship between audit committee financial expertise and sustainability reporting was statistically significant. The study concludes that audit committee financial expertise significantly enhances the quality of sustainability reporting among Nigerian deposit money banks. Similarly, audit committee women chairperson contributes positively and does significantly moderate the effect of audit committee financial expertise on sustainability reporting. The study recommends that Nigerian banks should strengthen audit committees by appointing members with strong financial and accounting expertise. Similarly, Regulators should promote gender diversity and encourage women leadership among the audit committee to improve inclusivity and ethical governance.