Work

Company Characteristics, Good Corporate Governance (gcg), Towards the Implementation of Sustainability Reporting

Year: 2025

Type: conference-paper

Abstract: This study aims to examine the influence of company characteristics and Good Corporate Governance (GCG) on the implementation of sustainability reporting in food, beverage, and mining companies listed on the IDX. Using a quantitative approach and multiple linear regression with SPSS version 22, data were collected from 24 companies during 2019–2023. The results show that institutional ownership has a significant positive effect, while the audit committee has a significant negative effect on sustainability reporting. Other variables have no significant effect. These findings highlight the importance of corporate governance in enhancing sustainability transparency.

Source: The International Conference on Sustainable Economics Management and Accounting Proceeding

DOI: 10.32424/icsema.1.1.281

Authors: R. Ajeng Siti Oktorina, Sutarti, Siti Ita Rosita, Yayuk Nurjanah

Institution: Institut Bisnis dan Informatika Kesatuan

Language: English

Topic: Corporate Social Responsibility Reporting

Subfield: Strategy and Management

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: bronze

OpenAlex ID: W4413653148

FWCI:

Cites:

Cited by:

Related to: 10