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Do Women on Board, Institutional Ownership, and Governance Committee Relate to Environmental, Social, Governance (ESG) Disclosure?

In: Proceedings of the 4th Asia Pacific Management Research Conference (APMRC 2022)

Author

Listed:
  • Nikita Lee

    (Sekolah Tinggi Manajemen PPM)

  • Zaidan Al-Baihaqi Heryana

    (Sekolah Tinggi Manajemen PPM)

  • Nora Sri Hendriyeni

    (Sekolah Tinggi Manajemen PPM)

Abstract

The ever-increasing market demand for transparency of performance information and company policies regarding the disclosure of Environmental, Social, and Governance (ESG) practices encourages shareholders to use ESG in assessing the quality of company management. This study aims to examine the influence of women on board, governance committee, institutional ownership, firm age, and firm size on ESG disclosure. The population of this study is state-owned enterprises listed on Indonesia Stock Exchange (IDX) during the period of 2018–2020. The applied sampling technique was purposive sampling. This study used linear regression analysis with STATA software. The results of this study indicated that women on board have an influence on ESG disclosure, governance committee has no influence on ESG disclosure, institutional ownership has positive influence on ESG disclosure, firm age has negative effects on ESG disclosure, and firm size has negative effects on ESG disclosure.

Suggested Citation

  • Nikita Lee & Zaidan Al-Baihaqi Heryana & Nora Sri Hendriyeni, 2023. "Do Women on Board, Institutional Ownership, and Governance Committee Relate to Environmental, Social, Governance (ESG) Disclosure?," Advances in Economics, Business and Management Research, in: Eva Hotnaidah Saragih & Rike Penta Sitio & Rosita Fitriyani & Dhinar Silalahi & Yeneneh Tamirat Nega (ed.), Proceedings of the 4th Asia Pacific Management Research Conference (APMRC 2022), pages 150-165, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-076-3_11
    DOI: 10.2991/978-94-6463-076-3_11
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