Proceedings of the International Conference on Sustainable Green Tourism Applied Science - Social Applied Science 2024 (ICoSTAS-SAS 2024)

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Corporate Governance and Disclosures in Sustainability Reports

Authors
Ni Putu Rita Sintadevi1, *, Gede Sedana Wibawa Yasa1, Made Ayu Jayanthi Prita Utami1
1Business Administration Department, Politeknik Negeri Bali, Badung, Bali, Indonesia
*Corresponding author. Email: ritasintadevi@pnb.ac.id
Corresponding Author
Ni Putu Rita Sintadevi
Available Online 31 December 2024.
DOI
10.2991/978-94-6463-622-2_69How to use a DOI?
Keywords
Board Size; Board Independence; Sustainability Reporting; Internationalization; Women on Board
Abstract

This study aims to analyze the role of corporate governance as seen through board size, board independence, women on board, and internationalization on disclosure in corporate sustainability reports. Good corporate governance is expected to improve the quality of sustainability reports which ultimately affect the company’s image in the eyes of stakeholders. This study uses a quantitative approach by reviewing sustainability report and corporate governance data for 2021-2023 obtained through the Indonesia Stock Exchange website and/or on the websites of each company used as the object of research. The variables studied include board size, board independence, women on board, internationalization and sustainability disclosure. Sustainability reports are measured based on the Global Reporting Initiative (GRI) index. The results of the study show that board independence, women on board, internationalization do not affect sustainability report disclosure. Meanwhile, board size affects sustainability report disclosure. This study also identified several challenges such as non-uniformity in reporting practices. Recommendations from this study include strengthening corporate governance, implementing global standards, and regulations that encourage transparency and accountability in sustainability reports.

Copyright
© 2024 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 International Conference on Sustainable Green Tourism Applied Science - Social Applied Science 2024 (ICoSTAS-SAS 2024)
Series
Advances in Economics, Business and Management Research
Publication Date
31 December 2024
ISBN
978-94-6463-622-2
ISSN
2352-5428
DOI
10.2991/978-94-6463-622-2_69How to use a DOI?
Copyright
© 2024 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  - Ni Putu Rita Sintadevi
AU  - Gede Sedana Wibawa Yasa
AU  - Made Ayu Jayanthi Prita Utami
PY  - 2024
DA  - 2024/12/31
TI  - Corporate Governance and Disclosures in Sustainability Reports
BT  - Proceedings of the International Conference on Sustainable Green Tourism Applied Science - Social Applied Science 2024 (ICoSTAS-SAS 2024)
PB  - Atlantis Press
SP  - 627
EP  - 635
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-622-2_69
DO  - 10.2991/978-94-6463-622-2_69
ID  - Sintadevi2024
ER  -