IDEAS home Printed from https://ideas.repec.org/a/pkp/ijomas/v12y2023i2p189-203id3345.html
   My bibliography  Save this article

The impact of corporate governance and firm performance on waste and effluent disclosure: Evidence from polluting industries in Indonesia

Author

Listed:
  • Jehan Tasya Nirwana
  • Linda Kusumaning Wedari

Abstract

This study examined the influence of corporate governance – including the presence of board gender diversity, board independence, board attention, and audit committee – and firm performance on waste and effluent disclosure in polluting industry companies in Indonesia. This study used secondary data obtained from the companies’ annual and sustainability reports during the period 2017 to 2021. The waste and effluent disclosure was measured using a scoring method based on Global Reporting Initiative (GRI) Standard 306: Waste and Effluent. This study focused on companies in five polluting industries, including Pulp and Paper, Chemicals, Oil and Gas, Metals and Mining, and Infrastructure, Utilities, and Transportation, listed on the Indonesia Stock Exchange. The results of the study show that corporate governance, including the presence of board gender diversity, board independence, board attention, and audit committee, has a significant influence on waste and effluent disclosure. In contrast, firm performance, which was proxied by return on assets (ROA), has no significant influence on the waste and effluent disclosure of companies in polluting industries listed on the Indonesia Stock Exchange.

Suggested Citation

  • Jehan Tasya Nirwana & Linda Kusumaning Wedari, 2023. "The impact of corporate governance and firm performance on waste and effluent disclosure: Evidence from polluting industries in Indonesia," International Journal of Management and Sustainability, Conscientia Beam, vol. 12(2), pages 189-203.
    • Handle: RePEc:pkp:ijomas:v:12:y:2023:i:2:p:189-203:id:3345
    as

    Download full text from publisher

    File URL: https://archive.conscientiabeam.com/index.php/11/article/view/3345/7517
    Download Restriction: no
    File URL: https://archive.conscientiabeam.com/index.php/11/article/view/3345/7667
    Download Restriction: no
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:pkp:ijomas:v:12:y:2023:i:2:p:189-203:id:3345. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Dim Michael (email available below). General contact details of provider: https://archive.conscientiabeam.com/index.php/11/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.