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This study investigates the strategic role of sustainability committees (SCs) in enhancing Sustainable Development Goals (SDG) disclosure among listed companies. Using panel data from firms listed on the Indonesia Stock Exchange over the period 2019–2023, the analysis employs both univariate and multivariate techniques. The findings reveal that companies with established SC demonstrate a higher level of commitment to integrating and disclosing SDG-related activities. Furthermore, the results highlight the importance of the temporal dimension of committee adoption, showing that prolonged implementation contributes to greater transparency in sustainability reporting – an aspect that has received limited attention in prior studies. This study contributes to the literature by addressing the limitations of aggregate SDG disclosure through a multidimensional approach, distinguishing between economic, social and environmental pillars. The findings also reveal a distinct pattern in which companies tend to prioritize environmental aspects over economic and social dimensions. By incorporating both a disaggregated and longitudinal perspective, this research offers a more comprehensive understanding of how governance mechanisms influence sustainability disclosure practices.
Susbiyani et al. (Tue,) studied this question.