Assessment environment social and governance or Environmental , Social and Governance (ESG) is increasingly become attention and urgency of Companies For do responsibility environmental , social and governance issues , especially in companies in Indonesia. Disclosure values Environmental , Social and Governance (ESG) is still limited , although Already many companies do assessment . Research This aim For test and prove influence Company size , Company age and size of board of directors to disclosure mark Environmental , Social and Governance (ESG) . partial and simultaneous . Research This motivated by the disclosure Environmental , Social and Governance (ESG) which is still there is opportunity big for the Company. For study more continue that focus on the field this , especially in Indonesia, is still low assessment . Approach Quantitative used with secondary data collected through www.idx.co.id . Data analysis use multiple linear regression with help SPSS software . Findings Study disclose that Company size has an effect significant to disclosure Environmental , Social and Governance (ESG). Meanwhile Company age and size of board of directors No found influence direct to disclosure Environmental , Social and Governance (ESG). By simultaneous independent variables own influence significant to disclosure Environmental , Social and Governance (ESG).
Fransiska et al. (Thu,) studied this question.