<![CDATA[Corporate governance and gender diversity have become strategic factors in enhancing the effectiveness of ESG disclosure and integrated reporting (IR). This article presents a narrative literature review of 18 selected scientific articles published between 2019 and 2025, analyzed through a process of identification, screening, and relevance evaluation based on the research topics of corporate governance, gender diversity, and ESG disclosure. The reviewed literature examines the relationship between corporate governance practices, gender diversity on boards of directors and senior management, and the quality of ESG disclosure. The findings indicate that strong governance mechanisms and adequate gender diversity are positively associated with improved ESG disclosure quality and firm performance. Comprehensive ESG disclosure contributes to reducing the cost of capital, increasing firm value, and strengthening corporate reputation, particularly in the context of emerging markets. This article identifies research gaps related to the influence of local institutions, cultural contexts, and the adoption of digital technologies in supporting ESG disclosure, while providing practical implications for regulators and companies in strengthening sustainable business practices. ABSTRAK Corporate governance dan gender diversity menjadi faktor strategis dalam meningkatkan efektivitas ESG disclosure dan integrated reporting (IR). Artikel ini menyajikan tinjauan naratif terhadap 18 artikel ilmiah terpilih periode 2019–2025 yang dianalisis melalui proses identifikasi, screening, dan evaluasi relevansi berdasarkan topik corporate governance, gender diversity, dan ESG disclosure.yang mengkaji hubungan antara praktik tata kelola perusahaan, keberagaman gender pada dewan direksi dan manajemen, serta kualitas ESG disclosure. Literatur dipilih melalui proses identifikasi, screening, dan evaluasi artikel yang relevan berdasarkan kesesuaian topik penelitian. Hasil tinjauan menunjukkan bahwa governance yang kuat dan keberagaman gender yang memadai berhubungan positif dengan peningkatan kualitas ESG disclosure dan kinerja perusahaan. ESG disclosure yang komprehensif berkontribusi terhadap penurunan cost of capital, peningkatan firm value, dan penguatan reputasi perusahaan, terutama dalam konteks emerging markets. Artikel ini mengidentifikasi kesenjangan penelitian terkait pengaruh institusi lokal, konteks budaya, serta pemanfaatan teknologi digital dalam mendukung ESG disclosure, sekaligus memberikan implikasi praktis bagi regulator dan perusahaan dalam memperkuat praktik keberlanjutan. ]]>
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