<![CDATA[This study aims to analyze the effect of Good Corporate Governance (GCG) mechanisms on sustainability report disclosure, with managerial ownership serving as a moderating variable, in food and beverage subsector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. This research employed a quantitative approach using secondary data obtained from companies' annual reports and sustainability reports. The sample was selected using a purposive sampling technique, resulting in 62 observation data. Data were analyzed using IBM SPSS Statistics version 27 through multiple linear regression analysis and Moderated Regression Analysis (MRA). The results indicate that the board of directors and independent commissioners do not have a significant effect on sustainability report disclosure. In contrast, the audit committee has a positive and significant effect on sustainability report disclosure, indicating that effective oversight functions improve the quality of corporate sustainability reporting. Furthermore, managerial ownership is unable to moderate the relationship between the board of directors, independent commissioners, and the audit committee with sustainability report disclosure. These findings suggest that the level of managerial share ownership is insufficient to strengthen the effectiveness of GCG mechanisms in promoting sustainability reporting transparency. This study is expected to contribute to companies, investors, and regulators in improving corporate governance practices to support sustainable business activities.]]>
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