Authors :
Rama Azizul Hakim; Erna Setiany
Volume/Issue :
Volume 9 - 2024, Issue 2 - February
Google Scholar :
http://tinyurl.com/46vwc9de
Scribd :
http://tinyurl.com/2sfacunz
DOI :
https://doi.org/10.5281/zenodo.10784296
Abstract :
One way the corporate sector contributes to
the sustainability initiatives of the UN General Assembly,
specifically the Sustainable Development Goals (SDGs),
is through the adoption of sustainability reporting. As of
right now, sustainability reporting has expanded greatly
and integrated itself into corporate reporting.One type of
non-financial report is the sustainability report, which
includes data on the company's economy, environment,
and society that can be used as a tool to gain credibility
in the community.This study's objective is to analyze and
evaluate the level of quality.Sustainability reporting
disclosures from Indonesian companies are disclosed in
order to demonstrate the extent to which the size of the
commissioners' board, the percentage of independent
commissioners on the board, and the company's age on
the quality of sustainability reporting are influenced.
Descriptive statistics are produced using Eviews 12,
which are then used to conduct hypothesis tests,
estimation model determination tests, and classical
assumption tests.The findings indicated that the number
of commission members and the caliber of the company's
sustainability reporting did not appear to have a
significant impact.Scan causes a lack of unity, which in
turn causes problems with coordination and
communication during the decision-making process.
Likewise, the percentage of independent commissioners
has no appreciable impact on the caliber of sustainability
reports due to the presence of an independent board of
commissioners that acts as a substitute for stakeholders'
voluntary information disclosure, thereby discouraging
companies from producing sustainability reports. The
company's age has a slight but noticeable effect on the
caliber of its sustainability reporting. This is due to the
fact that a company's age can raise the caliber of its
sustainability reporting, satisfy stakeholders, and
enhance overall business performance.
Keywords :
Age of the Company, Sustainability Reporting, Independent Board of Commissioners, and Board of Commissioners.
One way the corporate sector contributes to
the sustainability initiatives of the UN General Assembly,
specifically the Sustainable Development Goals (SDGs),
is through the adoption of sustainability reporting. As of
right now, sustainability reporting has expanded greatly
and integrated itself into corporate reporting.One type of
non-financial report is the sustainability report, which
includes data on the company's economy, environment,
and society that can be used as a tool to gain credibility
in the community.This study's objective is to analyze and
evaluate the level of quality.Sustainability reporting
disclosures from Indonesian companies are disclosed in
order to demonstrate the extent to which the size of the
commissioners' board, the percentage of independent
commissioners on the board, and the company's age on
the quality of sustainability reporting are influenced.
Descriptive statistics are produced using Eviews 12,
which are then used to conduct hypothesis tests,
estimation model determination tests, and classical
assumption tests.The findings indicated that the number
of commission members and the caliber of the company's
sustainability reporting did not appear to have a
significant impact.Scan causes a lack of unity, which in
turn causes problems with coordination and
communication during the decision-making process.
Likewise, the percentage of independent commissioners
has no appreciable impact on the caliber of sustainability
reports due to the presence of an independent board of
commissioners that acts as a substitute for stakeholders'
voluntary information disclosure, thereby discouraging
companies from producing sustainability reports. The
company's age has a slight but noticeable effect on the
caliber of its sustainability reporting. This is due to the
fact that a company's age can raise the caliber of its
sustainability reporting, satisfy stakeholders, and
enhance overall business performance.
Keywords :
Age of the Company, Sustainability Reporting, Independent Board of Commissioners, and Board of Commissioners.
