<![CDATA[Increasing stakeholder demand for sustainability disclosure has heightened the importance of effective monitoring mechanisms in promoting corporate transparency. Unlike prior studies that focus primarily on direct governance effects, this study examines the dual role of corporate governance as both a determinant and a moderating mechanism of sustainability disclosure in Indonesian banking. Using panel data from 45 banking companies listed on the Indonesia Stock Exchange during 2020–2024 (225 firm-year observations), The results show that audit quality and board independence positively influence sustainability disclosure, whereas institutional ownership and audit committee have no significant effect. Furthermore, board independence and audit committee strengthen the effect of audit quality on sustainability disclosure, while board independence has no moderating effect and audit committee weakens the effect of institutional ownership on sustainability disclosure.]]>
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