Aug 2026· Journal of Accounting Business and Finance Research· 0 citations· 23 references
Abstract
This study aims to examine the influence of corporate governance on sustainability reporting (SR) in the Indonesian banking sector. The main focus of this study is to evaluate how four key elements of corporate governance—institutional ownership, managerial ownership, audit committee, and board of commissioners—influence sustainability reporting practices. The data used in this study come from the annual reports and sustainability reports of banks listed on the Indonesia Stock Exchange (IDX) for the 2017-2022 period. The sample was selected using a purposive sampling technique. In this study, data observation uses a panel data set with parameter estimation of the direct influence model using Generalized Least Square (GLS). The results show that institutional ownership has a positive effect on sustainability reporting, managerial ownership has a negative effect on sustainability reporting, while the audit committee and board of commissioners have no effect on sustainability reporting. This study provides an important contribution to the literature on corporate governance and sustainability reporting, and provides practical recommendations for banks and stakeholders to improve the quality of sustainability reporting by strengthening corporate governance mechanisms.
This study investigates the effect of corporate governance on sustainability performance within
the unique institutional context of Nigeria's listed oil and gas sector. the research examines
how four dimensions of board characteristics, namely board size, board independence, board
gender diversity, and board financial...
I. Olotu· INTERNATIONAL JOURNAL OF SOC...· 0 citations
The study focused on corporate governance mechanisms and sustainability reporting disclosure of listed oil and gas firms in Nigeria. Corporate governance mechanism was measured using board size, board independence, audit committee independence and ownership structure. However, sustainability reporting disclosure was me...
Ishmael Chibuikem Nwamuo, Okezie Stella O., Onyekachi A. Eke· International journal of res...· 0 citations
In recent years, shareholders prefer sustainability as a tool for their investment decisions. It has become mandatory for most Indian firms to disclose sustainability practices and publish Sustainability Reports for large companies, as per market capitalisation. Past research shows that corporate sustainability practic...
Sougata Mondal, Sanjib Mitra· International Journal of Man...· 0 citations
Introduction: Sustainability Report disclosure has become an important instrument for corporate accountability in communicating economic, social, and environmental performance to stakeholders. This study aims to examine the influence of Good Corporate Governance, represented by the board of directors, audit committee,...
This study examined the effect of corporate governance mechanisms on tax compliance of listed
manufacturing companies in Nigeria. The corporate governance mechanisms considered in the
study include board size, board gender diversity, audit committee size, risk management
committee, and institutional ownership (indep...
Patience Ote Ola· Journal of Accounting and Fi...· 0 citations
Purpose: This study examines the effects of institutional ownership, independent commissioners, audit committees, and firm size on the financial performance of mining companies listed on the Indonesia Stock Exchange (IDX), with Return on Assets (ROA) used as the performance indicator.
Research Method: This study employ...
A. Arumbarkah, Mahfudnurnajamuddin Mahfudnurnajamuddin, M. H. Syahnur et al.· Advances in Human Resource M...· 0 citations
We use cookies to run the site and, with your consent, for analytics and to show ads.
See our Cookie Policy.
