Purpose: Air pollution in Indonesia poses serious health risks, as current air quality fails to meet WHO standards. This issue impacts environmental, social, and economic conditions, raising public concern over corporate activities. While prior research has examined the relationship between corporate governance and sustainability reporting, results have been inconsistent. This study aims to investigate this association specifically in Indonesia's mining sector. Methodology: Corporate governance was evaluated using board characteristics (size, independence, gender diversity, and financial expertise) and audit committee attributes (size, financial expertise, and meeting frequency). Sustainability reporting was scored from 0 to 4, with the highest score reflecting assurance by an external provider. The study analyzed 20 mining companies listed on the Indonesia Stock Exchange from 2017 to 2022 using multiple regression analysis. Findings: Board commissioners and the audit committee positively impacted sustainability reporting, except for board size and gender diversity which have negatively impacted the sustainability reporting. However, only board independent, board expertise and audit committee meetings have a significant influence on sustainability reporting. Contributions: The findings suggest that the board of commissioners and audit committee do not significantly influence the social, economic, and environmental outcomes of company activities. Companies are advised to restructure their boards to enhance oversight and improve sustainability reporting. Keywords: Corporate governance, sustainability report, environmental pollution, mining industry, Indonesia stock exchange.
Gunawan et al. (Thu,) studied this question.