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September 10, 2025E-Jurnal AkuntansiOpen Access

The Impact of Good Corporate Governance on the Quality of Sustainability Reports

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Authors

MPMaria M. Virginia De PazziUdayana University PAPutu Agus ArdianaUdayana University

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Implication

This observational analysis highlights the relationship between good corporate governance and report quality in energy firms, suggesting improved governance may enhance transparency.

Key Points

The quality of sustainability reports is positively influenced by independent commissioners and audit committee meetings.
A total of 143 energy companies on the Indonesia Stock Exchange were part of the analysis.
Multiple linear regression was used to analyze the impact of governance factors on report quality.
Findings indicate that larger board sizes may reduce the quality of sustainability reports.

Cite This Study

Pazzi et al. (2025) studied this question.

synapsesocial.com/papers/68c1d5ef54b1d3bfb60f8b19 https://doi.org/10.24843/eja.2025.v35.i06.p02

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Implication

This observational analysis highlights the relationship between good corporate governance and report quality in energy firms, suggesting improved governance may enhance transparency.

The Impact of Good Corporate Governance on the Quality of Sustainability Reports

Discussion

Member takes

Implication

Key Points

Cite This Study

The Impact of Good Corporate Governance on the Quality of Sustainability Reports

Discussion

Member takes

Implication

Key Points

Cite This Study

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Also Consider