Pengaruh Corporate Governance terhadap Sustainability Report pada Perusahaan Sektor Energi dan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2022-2024

Abstract

The increasing demand for corporate transparency regarding environmental, social, and governance (ESG) practices has encouraged companies to improve the quality of sustainability reporting. However, previous studies have reported inconsistent findings regarding the role of corporate governance in sustainability report disclosure, particularly in environmentally sensitive industries. This study aims to examine the influence of corporate governance on sustainability report disclosure in energy and mining companies listed on the Indonesia Stock Exchange during the 2022–2024 period. A quantitative associative approach was employed using secondary data obtained from annual reports and sustainability reports. The sample consisted of 16 companies selected through purposive sampling, resulting in 48 firm-year observations. Sustainability report disclosure was measured using the Global Reporting Initiative (GRI) disclosure index, while corporate governance was represented by the board of commissioners, independent commissioners, and the audit committee. Multiple linear regression analysis was applied to test the proposed relationships. The findings indicate that corporate governance variables jointly have a significant effect on sustainability report disclosure. Partially, only the audit committee demonstrates a positive and significant influence, whereas the board of commissioners and independent commissioners do not show significant effects. These findings highlight the importance of an effective audit committee in strengthening corporate transparency and accountability in sustainability reporting within the energy and mining sectors.