<![CDATA[This study examines the influence of corporate governance mechanisms (board size and board independence) and profitability on the quality of sustainability report, with institutional ownership as a moderating variable in non-cyclical consumer companies listed on the Indonesia Stock Exchange during 2020-2023. Using quantitative analysis of 96 observations through Moderated Regression Analysis, the results reveal that board size and board independence have a positive effect on sustainability report, while profitability does not show a significant effect. Furthermore, institutional ownership moderates by weakening the relationship between governance mechanisms and sustainability report, but does not moderate the relationship between profitability and sustainability report.]]>
