ARE GOOD CORPORATE GOVERNANCE AND ENVIRONMENTAL PERFORMANCE IMPACTING ENVIRONMENTAL DISCLOSURE?

Abstract

Nowadays, the issue of environmental degradation has become a significant concern in the business world. This research purpose to examine the effect of the frequency of Board Directors’ meetings and Environmental Performance on Environmental Disclosure in Manufacturing Companies. The environmental disclosure variable is measured using the Global Reporting Initiative (GRI) by dividing the company’s environmental disclosure and the total GRI index. The sample in this study is determined by a purposive sampling method, generating 11 companies with 55 data samples. The analytical method used is Multiple Regression Analysis. The results of this study indicate that institutional ownership and environmental performance have a positive and significant effect on environmental disclosure, while the frequency of board directors’ meetings does not have an effect on environmental disclosure.