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All Journal Syntax Literate: Jurnal Ilmiah Indonesia
Yosia Oscar
Universitas Trisakti
Humanities Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Driving GRI-Based Sustainability Reporting through Board Characteristics and Skills in Indonesia’s Non-Financial Sector Wina; Yosia Oscar; Henny Setyo Lestari; Farah Margaretha Leon
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v10i4.57900

Abstract

This study examines the influence of board characteristics and skills on sustainability reporting (SR) in Indonesia’s non-financial sector, focusing on companies listed on the Indonesia Stock Exchange (IDX) between 2021 and 2023. Using the Generalized Least Squares method, the study investigates how board size, independence, gender diversity, and specific skills impact the quality of sustainability reports, assessed using the Global Reporting Initiative (GRI) standards. Results show that board size negatively affects SR, indicating that smaller boards with the right composition are more effective in enhancing sustainability disclosures. Board independence was found to have no significant impact, suggesting that merely meeting regulatory requirements may undermine its intended purpose. Board gender diversity, however, positively influenced SR, as women on boards tend to be more engaged with sustainability and stakeholders. Additionally, board-specific skills were found to have no significant effect on SR. Among control variables, firm profitability and age positively influenced SR, while leverage negatively affected it, indicating that highly leveraged firms are motivated to enhance sustainability reporting to gain stakeholder trust. This study provides valuable insights into corporate governance and sustainability reporting, offering recommendations for future research and policy improvements in Indonesia’s business ecosystem.
Co-Authors Leon, Farah Margaretha Lestari, Henny Setyo Wina