COMPANY CHARACTERISTICS, GOOD CORPORATE GOVERNANCE (GCG), TOWARDS THE IMPLEMENTATION OF SUSTAINABILITY REPORTING

Authors

  • R. Ajeng Siti Oktorina Institut Bisnis Informatika dan Kesatuan Bogor Author
  • Sutarti Institut Bisnis Informatika dan Kesatuan Bogor Author
  • Siti Ita Rosita Institut Bisnis Informatika dan Kesatuan Bogor Author
  • Yayuk Nurjanah Institut Bisnis Informatika dan Kesatuan Bogor Author

DOI:

https://doi.org/10.32424/icsema.1.1.281

Keywords:

Company Characteristics, Corporate Governance, Sustainability Report

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.

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Published

2025-08-13

Issue

Vol. 1 (2025): The International Conference on Sustainable Economics, Management, and Accounting (ICSEMA 2025) Proceeding

Section

Articles

How to Cite

COMPANY CHARACTERISTICS, GOOD CORPORATE GOVERNANCE (GCG), TOWARDS THE IMPLEMENTATION OF SUSTAINABILITY REPORTING. (2025). The International Conference on Sustainable Economics Management and Accounting Proceeding, 1(1), 2688-2700. https://doi.org/10.32424/icsema.1.1.281