What type of study is this?

This is a Multiple Regression Analysis study (also classified as: Observational).

September 10, 2025Indonesian Journal of Accounting and GovernanceOpen Access

Board Characteristics on ESG Performance: Evidence from Indonesia

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Authors

GJGabriella Alodia Jovita STSe Tin Se TinMaranatha Christian University

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Implication

Analysis shows positive impact of independent directors and overseas education on ESG performance in Indonesia, suggesting effective governance is crucial.

Key Points

Significant positive impact of independent directors on esg performance in Indonesian companies is highlighted.
Presence of board members with overseas education correlates with improved sustainability practices and esg outcomes.
Data were analyzed from 23 Indonesian listed companies using multiple regression analysis for the years 2021-2023.
Findings underscore the need for companies to enhance governance strategies to improve their esg performance.

Cite This Study

Jovita et al. (2025) studied this question.

synapsesocial.com/papers/68c1a5eb54b1d3bfb60df4b9 https://doi.org/10.36766/cn7v8a42

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Implication

Analysis shows positive impact of independent directors and overseas education on ESG performance in Indonesia, suggesting effective governance is crucial.

Board Characteristics on ESG Performance: Evidence from Indonesia

Discussion

Member takes

Implication

Key Points

Cite This Study

Board Characteristics on ESG Performance: Evidence from Indonesia

Discussion

Member takes

Implication

Key Points

Cite This Study

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