COMPANY CHARACTERISTICS, GOOD CORPORATE GOVERNANCE (GCG), TOWARDS THE IMPLEMENTATION OF SUSTAINABILITY REPORTING

This study aims to examine the influence of company characteristics and Good Corporate Governance (GCG) on the implementation of sustainability reporting in food, beverage, and mining companies listed on the IDX. Using a quantitative approach and multiple linear regression with SPSS version 22, data were collected from 24 companies during 2019–2023. The results show that institutional ownership has a significant positive effect, while the audit committee has a significant negative effect on sustainability reporting. Other variables have no significant effect. These findings highlight the importance of corporate governance in enhancing sustainability transparency.