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November 9, 2025Owner

The Role of Board Composition on ESG Disclosure: An Analytical Study in Indonesia

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Authors

IIIskandar ItanRHRendy Diaz HilrianMRMariska Ramadana

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Overview

Panel analysis of 256 observations shows board size and female representation inversely impact ESG disclosure, indicating potential governance challenges in emerging markets.

Key Points

  • Market capitalization showed no significant impact on ESG disclosure quality among Indonesian companies.
  • Board size and female director representation negatively affected ESG transparency, suggesting coordination issues.
  • Audit committee size and remuneration-related structures positively influenced ESG disclosure practices in Indonesia.
  • Findings highlight the need for effective governance and accountability mechanisms in emerging market contexts.

Cite This Study

Itan et al. (2025) studied this question.

synapsesocial.com/papers/690fdce2f60c54d04ea384adhttps://doi.org/10.33395/owner.v9i4.2817
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