Pengaruh Transformasi Digital dan Proporsi Komisaris Independen terhadap Kualitas Pelaporan ESG pada Perusahaan ESG Quality 45 IDX KEHATI
Environmental, Social, and Governance (ESG) reporting in Indonesia continues to grow significantly in quantity, but this increase has not been fully accompanied by adequate sustainability information quality. Many companies have disclosed ESG information, yet the disclosures remain general and do not fully reflect tran...