取締役と監査委員会の特性がESG開示に与える影響：ガバナンスの文脈

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

🔬研究者:Provides empirical evidence on governance-ESG disclosure nexus in emerging markets, useful for comparative studies.

🏢実務担当者:Highlights the importance of board composition and director competence for improving ESG disclosure quality.

🏛政策担当者:Suggests that regulatory efforts to enhance ESG disclosure should consider board governance factors.

Sustainability strategies such as environmental, social, and governance (ESG) disclosure have become a major concern for companies (Rahi et al., 2024). However, in developing countries like Indonesia, companies have not yet optimally implemented ESG. Therefore, ESG disclosure needs to be thoroughly examined in relation to corporate governance carried out by directors and the role of audit committees in internal oversight from the perspective of stakeholder theory and upper echelon theory. The research subjects were financial sector companies listed on the Indonesia Stock Exchange (IDX) for three years. Data sources were obtained from audited annual reports and sustainability reports. The study used descriptive analysis and moderated regression. The results show that director size and directors’ narcissism have a positive effect on ESG disclosure. The results of this study can provide input for companies to improve the quality of ESG disclosure through the role of competent directors. The theoretical implication of this study is to strengthen stakeholder theory and upper echelon theory in explaining the factors influencing ESG disclosure. Furthermore, the study has practical implications, namely that directors must be competent and able to work effectively to improve the transparency and quality of ESG disclosure.

• openalex https://doi.org/10.22495/cbv22i4art1first seen 2026-09-05 05:16:27
• semanticscholar https://doi.org/10.22495/cbv22i4art1first seen 2026-09-12 05:26:00 · last seen 2026-09-22 05:00:14