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The research aims to explore how board attributes and ownership structure affect sustainability reporting in mining companies.

February 5, 2026

Sustainability Reporting in Mining Industry: Does Board Structure and Ownership Matter?

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The research aims to explore how board attributes and ownership structure affect sustainability reporting in mining companies.
Analyzed data from 265 firm-year observations from mining companies listed on the Indonesia Stock Exchange.
Employed a fixed effects regression model for analysis of board size, independence, and ownership types.
Evaluated sustainability reporting based on the Global Reporting Initiative index.
Board size does not significantly affect sustainability reporting disclosure.
Board independence positively influences disclosure quality.
Foreign ownership negatively impacts sustainability reporting, while institutional ownership has a weak positive effect.
Public ownership shows a strong positive relationship with sustainability disclosure.
Concentrated ownership has no significant effect.

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Examines board structure and ownership's impact on sustainability reporting among mining companies, indicating important governance roles.

Perdana et al. (2025) studied this question.

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Examines board structure and ownership's impact on sustainability reporting among mining companies, indicating important governance roles.