Proceeding ISETH (International Summit on Science, Technology, and Humanity)
2023: Proceeding ISETH (International Summit on Science, Technology, and Humanity)

The Influence of Chief Executive Officer Characteristics on Biodiversity Disclosure

Khasanah, Putri Azizah Nur (Unknown)
Wijayanti, Rita (Unknown)



Article Info

Publish Date
30 Jan 2024

Abstract

Purpose: This study aims to analyze how biodiversity disclosure can be influenced by CEO characteristics, which are proxied by CEO age, education level, environmental knowledge, and international experience. Methodology: This research uses secondary data obtained from sustainability reports and annual reports of non-financial companies listed on the Indonesia Stock Exchange during the period 2020–2022. The sample consists of 232 companies selected using the purposive sampling method. The methodology used in this study is multiple regression analysis, which is quantitative. Results: The results of the study show that CEO age, company size, profitability, and environmental certification have a positive impact on biodiversity disclosure. However, CEO education level, environmental knowledge, international experience, and leverage do not affect biodiversity disclosure. Applications/Originality/Value: This study finds that the role of the CEO is significant in initiating biodiversity disclosure activities in companies. CEO decisions play an important role in adopting better biodiversity disclosure practices. Therefore, companies may consider appointing more mature CEOs to support the improvement of environmental disclosure.

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Journal Info

Abbrev

iseth

Publisher

Subject

Computer Science & IT Engineering Medicine & Pharmacology Social Sciences Other

Description

The International Summit on Science, Technology and Humanity (ISETH) is organised by Universitas Muhammadiyah Surakarta. This summit aims to provide a platform for researchers and academics to share their research findings with others and meet lecturers and researchers from other institutions and to ...