Do Women on Board, Institutional Ownership, and Governance Committee Relate to Environmental, Social, Governance (ESG) Disclosure?

Nikita Lee (), Zaidan Al-Baihaqi Heryana and Nora Sri Hendriyeni
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Nikita Lee: Sekolah Tinggi Manajemen PPM
Zaidan Al-Baihaqi Heryana: Sekolah Tinggi Manajemen PPM
Nora Sri Hendriyeni: Sekolah Tinggi Manajemen PPM

A chapter in Proceedings of the 4th Asia Pacific Management Research Conference (APMRC 2022), 2023, pp 150-165 from Springer

Abstract: Abstract The ever-increasing market demand for transparency of performance information and company policies regarding the disclosure of Environmental, Social, and Governance (ESG) practices encourages shareholders to use ESG in assessing the quality of company management. This study aims to examine the influence of women on board, governance committee, institutional ownership, firm age, and firm size on ESG disclosure. The population of this study is state-owned enterprises listed on Indonesia Stock Exchange (IDX) during the period of 2018–2020. The applied sampling technique was purposive sampling. This study used linear regression analysis with STATA software. The results of this study indicated that women on board have an influence on ESG disclosure, governance committee has no influence on ESG disclosure, institutional ownership has positive influence on ESG disclosure, firm age has negative effects on ESG disclosure, and firm size has negative effects on ESG disclosure.

Keywords: ESG Disclosure; Women on Board; Governance Committee; Institutional Ownership; Firm Age; Firm Size (search for similar items in EconPapers)
Date: 2023
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DOI: 10.2991/978-94-6463-076-3_11

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