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Umiaty Hamzani

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Open access Sep 2026

Do Corporate Governance and Ownership Structure Influence Environmental, Social, and Governance (ESG) Decoupling? Evidence from Indonesian Energy Companies

This study examines the effects of independent commissioners, board gender diversity, and institutional ownership on ESG decoupling among energy sector firms listed on the Indonesia Stock Exchange from 2020 to 2024. Data were collected from annual reports, sustainability reports, Bloomberg ESG disclosure scores, and Re...

Salman Abizar, Syarbini Ikhsan, Umiaty Hamzani · 0 citations

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