August 16, 2025Open Access

Sustainability Disclosure in Manufacturing Companies: The Role of Board of Commissioners Size, Directors’ Size, and Audit Committee Size as Governance Components

Puntos clave

The size of the board of commissioners positively affects corporate sustainability reporting, promoting transparency and accountability.
Findings indicate that larger boards—specifically, commissioners and directors—contribute significantly to sustainability efforts, enhancing overall corporate responsibility.
Analysis utilized multiple linear regression on 96 firm-year observations from companies listed on the IDX, capturing data from 2018 to 2023.
The study highlights the importance of governance structure, implying that firms may improve sustainability disclosures by optimizing board and committee sizes.

Resumen

This study aims to examine the influence of board of commissioners' size, board of directors' size, and audit committee size on corporate sustainability reporting, meanwhile firm’ size and leverage as control variables. The research population consists of companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2023. The sampling method employed was purposive sampling, yielding a final sample of 96 firm-year observations. The study utilized multiple linear regression for hypothesis testing. The results indicate that the size of the board of commissioners, board of directors, and audit committee have a positive effect on corporate sustainability reporting.

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