This study examined the moderating effect of board sustainability committee on the relationship between environmental, social and governance (ESG) disclosure and market value of non-financial companies listed on the Nigerian exchange Group. The explanatory variables used were environmental disclosure, social disclosure and governance disclosure. The moderating and control variables were board sustainability committee and firm size respectively. The dependent variable was market value proxied by Tobin's Q. Data were obtained from a sample of thirty (30) non-financial firms out of a population of 72 non-financial firms listed on the Nigeria Exchange Group as at December, 2024.
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