Analysis of Determinants of Corporate Social Responsibility in Realizing Sustainable Development (SDGS)

This study aims to analyze the determinants of corporate social responsibility in realizing sustainable development (SDGs) consisting of gender diversity of the board of commissioners, gender diversity of the board of directors and audit committee. The research sample consisted of 51 banking sector companies listed on the Indonesia Stock Exchange for the 2021-2023 period. The data analysis was carried out using multiple linear regression analysis. The results of the study show that gender diversity in the board of directors and board of commissioners does not have a significant effect on Corporate Social Responsibility. On the contrary, the existence of an audit committee has a significant positive influence on Corporate Social Responsibility. This research makes a new contribution by directly linking CSR practices in the banking sector to the achievement of the SDGs, as well as analyzing the influence of women's leadership and audit committees.