Company Size, Industry Profile and Disclosure Intensity of Sustainability Reporting on Companies Winning Environmental, Social, Governance Awards

I Dewa Ayu Adnyaswari (Faculty of Economics and Business, Universitas Udayana, Indonesia)
Ni Putu Sri Harta Mimba (Faculty of Economics and Business, Universitas Udayana, Indonesia)

E-Jurnal Akuntansi
Vol. 33 No. 7 (2023)

This study aims to determine the effect of company size and industryprofile on the intensity of disclosure of sustainability reporting. Theresearch population is 119 companies that won the Environmental,Social, Governance (ESG) Awards. The sample selection used apurposive sampling technique and a sample of 72 companies wasobtained during the study period. The analysis technique used in thisresearch is multiple linear regression analysis. The results of the studystate that company size has a positive effect on the intensity of disclosureof sustainability reporting and industry profile also has a positive effecton the intensity of disclosure of sustainability reporting in companiesthat win ESG Awards.