Proceedings of the 4th Asia Pacific Management Research Conference (APMRC 2022)

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Do Women on Board, Institutional Ownership, and Governance Committee Relate to Environmental, Social, Governance (ESG) Disclosure?

Authors
Nikita Lee1, *, Zaidan Al-Baihaqi Heryana1, Nora Sri Hendriyeni1
1Sekolah Tinggi Manajemen PPM, Jakarta, Indonesia
*Corresponding author. Email: nikitalee66@gmail.com
Corresponding Author
Nikita Lee
Available Online 12 December 2022.
DOI
10.2991/978-94-6463-076-3_11How to use a DOI?
Keywords
ESG Disclosure; Women on Board; Governance Committee; Institutional Ownership; Firm Age; Firm Size
Abstract

The ever-increasing market demand for transparency of performance information and company policies regarding the disclosure of Environmental, Social, and Governance (ESG) practices encourages shareholders to use ESG in assessing the quality of company management. This study aims to examine the influence of women on board, governance committee, institutional ownership, firm age, and firm size on ESG disclosure. The population of this study is state-owned enterprises listed on Indonesia Stock Exchange (IDX) during the period of 2018–2020. The applied sampling technique was purposive sampling. This study used linear regression analysis with STATA software. The results of this study indicated that women on board have an influence on ESG disclosure, governance committee has no influence on ESG disclosure, institutional ownership has positive influence on ESG disclosure, firm age has negative effects on ESG disclosure, and firm size has negative effects on ESG disclosure.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 4th Asia Pacific Management Research Conference (APMRC 2022)
Series
Advances in Economics, Business and Management Research
Publication Date
12 December 2022
ISBN
978-94-6463-076-3
ISSN
2352-5428
DOI
10.2991/978-94-6463-076-3_11How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Nikita Lee
AU  - Zaidan Al-Baihaqi Heryana
AU  - Nora Sri Hendriyeni
PY  - 2022
DA  - 2022/12/12
TI  - Do Women on Board, Institutional Ownership, and Governance Committee Relate to Environmental, Social, Governance (ESG) Disclosure?
BT  - Proceedings of the 4th Asia Pacific Management Research Conference (APMRC 2022)
PB  - Atlantis Press
SP  - 150
EP  - 165
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-076-3_11
DO  - 10.2991/978-94-6463-076-3_11
ID  - Lee2022
ER  -