Riset Akuntansi dan Keuangan Indonesia
Vol. 8 No. 2 (2023): Riset Akuntansi dan Keuangan Indonesia

Advancing Sustainable Development Goals: The Impact of Corporate Governance Mechanisms and Industry Type on Business Contributions

Elin Erlina Sasanti (Unknown)
Muhsyaf, Saipul Arni (Unknown)
Sapto Hendri BS (Unknown)

Article Info

Publish Date
11 Sep 2023

Abstract

The 2030 Agenda for Sustainable Development calls for global businesses to support Sustainable Development Goals (SDGs). This study examines the impact of corporate governance mechanisms, particularly board of directors' roles, on SDG achievement through company disclosures and explores industry type as a moderating factor. Analyzing 408 IDX-listed companies from 2018-2020, the study finds that CEO independence, independent boards of commissioners, and frequent board meetings can enhance SDG achievement as reported in financial statements. However, industry types may affect SDG achievement, potentially reducing the influence of CEO independence and independent boards of commissioners. The research highlights the significance of corporate governance mechanisms and industry type in promoting SDG achievement in businesses

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Journal Info
Riset Akuntansi dan Keuangan Indonesia
Website

Abbrev

reaksi

Publisher

Universitas Muhammadiyah Surakarta

Subject

Economics, Econometrics & Finance

Description

Research in Accounting and Finance Indonesia focusing on various themes, topics, and the accounting and financial aspects, including (but not limited) to the following topics: Public sector accounting Management accounting Islamic accounting Financial management Auditing Corporate Governance ...