Article Per Year (5 Year)
p-Index From 2021 - 2026
3.939
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Akuntansi dan Bisnis IQTISHODUNA Jurnal Bisnis dan Manajemen Jurnal Administrasi Bisnis Jurnal Mahasiswa Perpajakan JAM : Jurnal Aplikasi Manajemen Wacana, Jurnal Sosial dan Humaniora PROFIT : Jurnal Administrasi Bisnis Transformasi: Jurnal Pengabdian Masyarakat Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal JPBM (Jurnal Pendidikan Bisnis dan Manajemen) UNEJ e-Proceeding Asia-Pacific Management and Business Application Jurnal Ekonomi dan Bisnis SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Bisma: Jurnal Bisnis dan Manajemen JOURNAL OF APPLIED BUSINESS ADMINISTRATION PINISI Discretion Review BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi BISMA (Bisnis dan Manajemen) Journal of Applied Community Engagement (JACE) Asian Journal of Management, Entrepreneurship and Social Science
Nila Firdausi Nuzula
Department Of Business Administration, Universitas Brawijaya, Malang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

Published : 108 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : PINISI Discretion Review

 1 
CEO Characteristics and Board Diversity that Determine the Quality of Sustainability Reports Damayanti, Cacik Rut; Nuzula, Nila Firdausi; Sulasmiati, Sri
PINISI Discretion Review Volume 9, Issue 1, September 2025
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/pdr.v1i1.76780

Abstract

In recent decades, sustainability has become a central concern in global business, with firms increasingly expected to disclose their social and environmental accountability through sustainability reports. These reports function not only as communication tools for stakeholders but also as indicators of transparency and corporate responsibility. The quality of sustainability reporting is closely influenced by corporate governance mechanisms, particularly CEO characteristics and board diversity. This paper aims to systematically review the literature on how these governance attributes shape sustainability disclosure based on 91 relevant articles retrieved from the Scopus database using keywords such as “CEO characteristic,” “board diversity,” and “sustainability report.” Articles were screened through inclusion and exclusion criteria, followed by bibliometric analysis using VOSviewer to identify linkages among research themes. The findings reveal a significant increase in academic attention to this topic, with Indonesia contributing substantially to the global discourse. The results indicate that CEO characteristics such as age, gender, tenure, human capital (education, international exposure), and behavioral factors. Similarly, board diversity, reflected in gender representation, professional expertise, educational background, and independence, strengthens oversight and enhances report credibility. This review concludes that CEO characteristics and board diversity are critical drivers of sustainability report quality, reinforcing corporate legitimacy and stakeholder trust. Future research is recommended to explore the dynamic interaction between CEO attributes and board composition, the cross-country variations of these effects, and the role of CEO social networks as an external governance mechanism. Such studies will deepen theoretical understanding and provide practical guidance for firms and policymakers seeking to improve sustainability accountability. 
Co-Authors . DARMINTO . Suhadak . Topowijono Aan Suryana Agung Nugroho Luthfi Imam Fahrudi Agung Santoso Putra Alfiyah Agussalim Amalia Agista Maharani Amanda Ade Winona Amelinda Islamey Andi Wijayanto Andi Wijayanto Ardhito Ario Hutomo Ari Darmawan Ari Darmawan Arief Indra Wahyu Setyawan Arinda Sasmita Rahma Arja, Rayssa Nathasa Bayu Wichaksono Pangestu Budhy Ayu Nurputri Cacik Rut Damayanti Cacik Rut Damayanti Candra Puspita Ningtyas Damayanti, Cacik Rut Dea Kusuma Riyadi Dewi Mandiri, Satimah Sarisitamah Dewi, Winda Rufiana Didik Hartono Dina Aprilia Utami Dyah Putri Fuji Lestari Dаrwаti Dаrwаti Elsafan Kukuh Aditya Esti Junining Fadilla Eka Ningsih Fadillah Amin Fahrudi, Agung Nugroho Luthfi Imam Ferina Nurlaily Firdani Antika Sari Fitria Intan Ayuningtias Fuaida, Roudhotul Gagas Sеptian Nurfikri Gilang Salman Al Farisi Gilda Maulina Harril Brimantyo Ika Meriyanti Jabir Putri Ika Sisbintari Ikhsandinoto, Achmad Basith Illinova, Julian Arsyad Islami Putri Apriani Isti Purwaningtyas Kevin Adiyasa Pahlevi Kurniawan Winata Laili Fitria Nurfadillah Laras Sati Giri Noerani Linggahua, Akhyian Hamimah M. Saifi Mai Sovi Triswidjanti Maulina, Gilda Mawardi, Muhammad Khalid Meutea Saraswati Mifthachul Cholifah Miranti Sedyaningrum Moch. Dzulkirom Mochammad DJUDI MUKZAM, Mochammad DJUDI Mohamad Faathir Al Hakim Muchammad Rizki Agung Putra Muhamad Ibrahim Muhamad Wahyu Firmansyah Muhammad Apri Wirawan Sinaga Muhammad Nur Hidayah Muhammad Saifi Muhammad Yusril Mustafa, Muthyah Ainunsary Nada Faradila Naufal Yafi’ Najy Nelly Sulistyani Putri Neng Windy Naedya Cahyanti Ni Wayan Kartika Yowana Nia, Nia Mardiana Nugraha Farelio Siregar Nur Imamah Nuraeni Nuraeni, Desika Putri Nuria Setiarini Nurlita Sukma Alfandia Nurul Lianawati N’imatul Lailiyah Oktana Indriyatna Jatnika One Septy Wulandari Onni Meirezaldi Pregnandia Ladina Prima Rahma Sari Prisya Esterlina Purba, Bernadetha Eveline Gabriella Qur'anitasari Qur'anitasari Qur'anitasari, Qur'anitasari Rachma Bhakti Utami Raden Rustam Hidayat RANI RACHMAWATI Reika Happy Sugiastuti Reza Hendrawan rizky Adhitya Rizqi Laila Rohmah Romadhani, Ahmad Rony Yuda Prasetyo Rosyida Maulina Rully Herlinasari Samira Hanim Saparila Worokinasih Saputra, Arjun Sarah Torgara Aprillia Manurung Satria Lukman Pinarbaga Sekar Arum Kinanti Septa Lukman Andes Shabrina Nur Adliah Sirivanh, Thongvanh Siti Ragil Siti Ragil Handayani Siti Ragil Handayani Sri Mangesti Rahayu Sri Mangesti Rahayu Sri Sulasmiyati Stefani Fabiola Christine Suhadak Suhadak Suhadak Suhadak Sulasmiati, Sri Suroto Suroto Syahla Dwinovita Putri Taufik Hidayat Theresia Vania Hamolin Tita Irbah Rofifah Topo Wijono Topowijono Topowijono Tria Syafitri Valeria Pramudita Suwandani Vieni Angelita Buana Wahyu Aprilia Sari Yuliana Prasiska Yuni Anisa Lestari