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September 10, 2025Journal of Nusantara Studies (JONUS)Open Access

Examination of corporate governance on the sustainability reporting in mining industry: The relevance of board commissioners and audit committee

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Board independent, expertise, and audit committee meetings significantly improve sustainability reporting.
Inconsistent findings in previous studies highlight the complexities of corporate governance's impact.
Negative influences on reporting were noted with board size and gender diversity attributes.
Reforms in governance structure are recommended to better address sustainability in the mining sector.

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Implication

Analysis reveals board commissioners and audit committee enhance sustainability reporting, suggesting reforms. Environmental pollution remains a concern in the mining industry.

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Gunawan et al. (2025) studied this question.

synapsesocial.com/papers/68c1ac0154b1d3bfb60e4615 https://doi.org/10.24200/jonus.vol10iss2pp655-677

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Implication

Analysis reveals board commissioners and audit committee enhance sustainability reporting, suggesting reforms. Environmental pollution remains a concern in the mining industry.

Examination of corporate governance on the sustainability reporting in mining industry: The relevance of board commissioners and audit committee

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Discussion

Implication

Cite This Study

Examination of corporate governance on the sustainability reporting in mining industry: The relevance of board commissioners and audit committee

Key Points

Discussion

Implication

Cite This Study

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