The Influence of the Role of the Committee and Board of Commissioners on CSR Disclosure

This study is intended to explore the influence of audit committees, the size of the board of commissioners, the proportion of independent commissioners, and the sustainability committee on CSR disclosure, by including company size as a control variable. A total of 384 companies from the primary consumer goods sector listed on the IDX between 2018 and 2023 are analyzed. The data, derived from secondary sources such as annual and sustainability reports, are examined using a panel data regression technique. The results of the analysis show that neither the audit committee nor the size of the board of commissioners have any influence on CSR disclosure. In contrast, the proportion of independent commissioners and sustainability committees has been shown to have a positive and high influence on CSR disclosure.