How do board characteristics influence the ESG disclosure in Indonesia?

How do board characteristics influence the ESG disclosure in Indonesia?

Our study investigates the influence of board characteristics on ESG disclosure for companies listed on the Indonesia Stock Exchange listed  from to 2018-2022. This study analyzes independent board members, board size, gender diversity, and audit committee independence as determinants of ESG disclo...

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Bibliographic Details
Main Authors: Tiyas Kurnia Sari, Nadhira Fitriani
Format: Article
Language:English
Published: Universitas Islam Indonesia 2024-03-01
Series:Jurnal Akuntansi dan Auditing Indonesia
Subjects:
ESG disclosure
board characteristics
board size
board independence
gender diversity
Online Access:https://journal.uii.ac.id/JAAI/article/view/33062

Internet

https://journal.uii.ac.id/JAAI/article/view/33062

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