ANALISIS FUNGSI INTERNAL AUDIT, GENDER DIVERSITY, CSR ORIENTATION, DAN CSR STRATEGY DALAM DEWAN TERHADAP ESG DISCLOSURE
Abstract
ESG disclosure is a critical component in determining sustainable business practices. Governments of producing countries around the world are increasingly demanding disclosure of environmental, social, and corporate governance (ESG) information. This study investigates how ESG disclosure in energy sector companies listed on the Indonesia Stock Exchange in 2021-2023 is affected by internal audit function, gender diversity, CSR committee orientation, and CSR committee strategy. This study uses purposive sampling method. The sample consists of 43 energy sector companies listed on the IDX. Hypotheses were tested with regression analysis. The empirical results of this study found that board gender diversity, board CSR orientation, board CSR strategy have an influence on ESG disclosure. However, the internal audit function was found to have no effect on ESG disclosure.
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