Leadership Networks, Gender‐Inclusive Boards, and Corporate Environmental Transparency: The Influence of CEO Social Capital in Indonesian Firms

This study aims to investigate the effect of CEO social capital on corporate environmental transparency, emphasizing how leadership dynamics and governance structures affect environmental reporting. Specifically, this study explores the moderating role of board gender diversity and socio‐political factors such as CEO tenure, organizational culture, and corporate political connections. Using a sample of 1076 firm‐year observations from companies listed on the Indonesia Stock Exchange (IDX) during the period 2017–2023, panel data analysis is conducted with robustness and endogeneity tests to ensure the validity of the results. The findings indicate that CEO social capital has a positive effect on corporate environmental transparency, indicating that CEOs with extensive and quality social networks are more likely to drive accountable environmental reporting practices. In addition, board gender diversity and socio‐political variables significantly strengthen the relationship. These results underscore the importance of inclusive leadership and executive social networks in shaping corporate sustainability strategies. This study contributes to the corporate governance and sustainability literature by highlighting the role of leadership networks and board diversity in driving environmental transparency, particularly in emerging markets such as Indonesia.