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STIESASTIESA

Journal ACCRUALS (Accounting Research Journal of Sutaatmadja)ACCRUALS (Accounting Research Journal of Sutaatmadja) Abstract

Companies that want to be sustainable need to implement the triple bottom line concept (profit, people, planet). Accordingly, a report is needed that is used to reveal information about the companys responsibility towards the environment and social surroundings. This study aims to determine the effect of board and audit committee on sustainability report disclosure and our novelty is exploring the difference of the sustainability report disclosure, the board and audit committee during and post pandemic as well as the separated of each triple bottom line concepts for sustainability measurement. The sample used is 88 companies listed on the Indonesian Stock Exchange (IDX) in the periods of 2020-2022 which selected by pusposive sampling with completed annual reports and sustainability reports also the relevant data of study. The data analysis using panel data regression as well as the differences analysis during and post pandemic. The results of this study show that board and audit committee have an significant effect on sustainability report disclosure both during and post pandemic. The finding implication is that companies can increase corporate responsibility by increasing corporate governance initiatives to disclose in-depth sustainability reports so that a sustainability report can be achieved that can be used as a reference by stakeholders to view and measure a company as a whole.

Conclusion

The study indicates that the variables of the board of directors and audit committee significantly influence sustainability report disclosure.Both variables collectively impact the disclosure of sustainability reports, suggesting that a higher frequency of meetings for both the board of directors and audit committee leads to more comprehensive sustainability reporting.This finding underscores the importance of robust corporate governance in promoting transparency and accountability regarding environmental and social responsibility.

Future Research

Further research could investigate the impact of specific board characteristics, such as diversity and expertise in sustainability matters, on the quality and depth of sustainability reporting. Additionally, exploring the mediating role of internal controls and risk management systems in the relationship between board governance and sustainability disclosure would provide valuable insights. Finally, a comparative study examining the effectiveness of different sustainability reporting frameworks (e.g., GRI, SASB, TCFD) in influencing corporate behavior and stakeholder engagement is warranted. These studies should consider the unique context of Indonesian businesses and the evolving regulatory landscape to provide actionable recommendations for enhancing sustainability practices and fostering long-term value creation.

References

1. Account Suspended. account suspended contact hosting provider information comdev.binus.ac.id/susdeve/index.php/seeij/article/view/15Account Suspended account suspended contact hosting provider information comdev binus ac susdeve index php seeij article view 15
2. The future of non‐financial businesses reporting: Learning from the Covid‐19 pandemic... onlinelibrary.wiley.com/doi/10.1002/csr.2145The future of nonyAAAafinancial businesses reporting Learning from the CovidyAAAa19 pandemic onlinelibrary wiley doi 10 1002 csr 2145

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Pages	10
DMCA	Report