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All Journal Hikamatzu Journal of Multidisciplinary Research
Rizka Putri Pebrianti
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Religion Humanities Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Library & Information Science

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The Impact Board Attributes On ESG Disclosure Warsito; Rizka Putri Pebrianti; Adella Hafshah Sya’rani; Erezha Rezhilena Sitepu
Hikamatzu | Journal of Multidisciplinary Vol. 3 No. 1 (2026): Multidisciplinary Approach
Publisher : Hikamatzu | Journal of Multidisciplinary

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Abstract

corporate behavior and ensuring business sustainability in relation to their investment decisions. This study aims to examine the board attributes that influence ESG disclosure. The board attributes analyzed include board size, gender diversity, and board independence. The research focuses on food and beverage subsector companies listed on the Indonesia Stock Exchange during the period 2021–2023. Hypothesis testing was conducted using a multiple linear regression model. Results indicate that board attributes, board size have a positive and significant relationship with ESG disclosure. However, no significant association is found between gender diversity, board independence and ESG disclosure. In line with stakeholder theory, the disclosure of ESG information to all stakeholders is an important factor in creating the company’s competitive advantage
Co-Authors Adella Hafshah Sya’rani Erezha Rezhilena Sitepu Warsito