<![CDATA[Purpose — This study aims to examine the effects of internal corporate governance strength, environmental costs, and company size on the achievement of the Sustainable Development Goals (SDGs) among food and beverage companies listed on the Indonesia Stock Exchange (IDX). Methodology/approach —This study takes a quantitative approach, using panel data from food and beverage companies listed on the Indonesia Stock Exchange (IDX) between 2021 and 2024. Internal corporate governance strength is measured by aggregating the composition of the board, the number of independent commissioners and president directors, and the frequency of board meetings per year. Environmental costs are measured by comparing the costs incurred on CSR activities with net profit after tax. Company size is measured using the natural logarithm. Meanwhile, the Sustainable Development Goals (SDGs) are measured by the ratio of the number of indicators disclosed to the number of disclosure items. Findings —The results indicate that internal corporate governance strength has a significant positive effect on Sustainable Development Goals (SDGs) disclosure at the 5% significance level. In contrast, environmental costs do not have a significant effect on SDGs disclosure at the 5% significance level. Meanwhile, company size has a significant positive effect on SDGs disclosure at the 5% significance level. These findings suggest that stronger internal corporate governance and larger company size contribute to greater SDGs disclosure, whereas environmental costs do not significantly influence the extent of SDGs disclosure among food and beverage companies listed on the Indonesia Stock Exchange (IDX). Practical implications — This study provides practical implications for company management that, with effective internal strengths, tend to have better performance in achieving the Sustainable Development Goals (SDGs). In contrast, environmental costs have an impact on the tendency that does not change in disclosure information every year. Still, the size of the company has an influence on the SDGS because large companies tend to disclose environmental and social information that is related to the achievement of the Sustainable Development Goals SDGs. Originality/value — This research contributes to the literature on the Sustainable Development Goals SDGs by revealing the role of internal corporate governance strength, environmental costs, and company size. Keywords — Internal Corporate Governance Strength; Environmental Costs; Company Size; Sustainable Development Goals]]>
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