Corporate Governance and Disclosures in Sustainability Reports

Ni Putu Rita Sintadevi (), Gede Sedana Wibawa Yasa and Made Ayu Jayanthi Prita Utami
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Ni Putu Rita Sintadevi: Politeknik Negeri Bali, Business Administration Department
Gede Sedana Wibawa Yasa: Politeknik Negeri Bali, Business Administration Department
Made Ayu Jayanthi Prita Utami: Politeknik Negeri Bali, Business Administration Department

A chapter in Proceedings of the International Conference on Sustainable Green Tourism Applied Science - Social Applied Science 2024 (ICoSTAS-SAS 2024), 2024, pp 627-635 from Springer

Abstract: Abstract This study aims to analyze the role of corporate governance as seen through board size, board independence, women on board, and internationalization on disclosure in corporate sustainability reports. Good corporate governance is expected to improve the quality of sustainability reports which ultimately affect the company’s image in the eyes of stakeholders. This study uses a quantitative approach by reviewing sustainability report and corporate governance data for 2021-2023 obtained through the Indonesia Stock Exchange website and/or on the websites of each company used as the object of research. The variables studied include board size, board independence, women on board, internationalization and sustainability disclosure. Sustainability reports are measured based on the Global Reporting Initiative (GRI) index. The results of the study show that board independence, women on board, internationalization do not affect sustainability report disclosure. Meanwhile, board size affects sustainability report disclosure. This study also identified several challenges such as non-uniformity in reporting practices. Recommendations from this study include strengthening corporate governance, implementing global standards, and regulations that encourage transparency and accountability in sustainability reports.

Keywords: Board Size; Board Independence; Sustainability Reporting; Internationalization; Women on Board (search for similar items in EconPapers)
Date: 2024
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DOI: 10.2991/978-94-6463-622-2_69

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