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Dhea Nindiawati

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Open access Sep 2026

Examining the characteristics of directors and audit committees on ESG disclosure: A governance context

Sustainability strategies such as environmental, social, and governance (ESG) disclosure have become a major concern for companies (Rahi et al., 2024). However, in developing countries like Indonesia, companies have not yet optimally implemented ESG. Therefore, ESG disclosure needs to be thoroughly examined in relation...

Arum Ardianingsih, Dhea Nindiawati, Hikma Markhatus Sholekha et al. · 0 citations

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