| Summary: | The purpose of this research is to analyze how financial performance and board diversity affect the disclosure of sustainability reports. This study collects samples through purposive sampling technique. A total of 125 samples data were taken from companies in Indonesia that were included in Bursa Efek Indonesia, for six consecutive years, which disclosed sustainability reports. The year under study is the latest and closest year, 2017-2022. Disclosure of sustainability reports will use the GRI Standards 2016 with total assessment of 77 items, each item listed will be given a value of one. Financial performance proxied by return on assets, return on equity and Tobin’s q. Board diversity is proxied by board gender, board independent and board education. The result showed that financial performance, board gender, board independent has significant positive effect on sustainability report disclosure. Board education has no effect on sustainability report disclosure. The research findings good financial performance indicates that management is good at managing the company and is responsible to stakeholders; this has an impact on sustainability disclosure. Existence and representation of women in the leadership of a company can be one of the drivers of companies to be more concerned with voluntary disclosures and larger independent board commissioners represents that their role to lead the strategy and policies related to sustainability issues. Meanwhile, diversity of educational background is unable to encourage management on better perspective to social and environmental concerns.
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