The Determinant of ESG Disclosure: Insight from Indonesia

Sustainability issues have driven the management of social, environmental and governance activities.ESG disclosure is the transparency of a corporation's non-financial information to the stakeholders.Research on this topic still has gaps in the research results.The research was conducted in the context of stakeholder theory.The board of commissioners, board of directors, board gender diversity and CSR committee enable increased interaction between the corporation and its stakeholders.This study aims to provide empirical evidence of the influence of the board of commissioners, board of directors, board gender diversity and CSR committee on ESG disclosure.The research was conducted on corporations included in the 30 indexes on the Indonesia Stock Exchange (IDX) for the 2019-2023 period.The research objects were 18 companies included in index 30.The research data used was 90.The data source is secondary data in the form of sustainability reports.Data was taken using non-probability techniques with certain criteria.The analysis technique uses SEM-PLS.The results of the study show that the board of directors has a significant positive effect on ESG disclosure.The board gender diversity has a significant positive impact on ESG disclosure.This study also obtained empirical evidence that the CSR committee has a significant positive influence on ESG disclosure.The study was unable to provide empirical evidence of a significant positive influence of the board of commissioners towards ESG disclosure.