Randomized trial examines how governance elements influence environmental disclosure in companies, suggesting enhanced sustainability commitment.
Key Points
The research aims to explore how good corporate governance elements influence environmental disclosure, particularly with the sustainability committee as a moderating factor.
Quantitative research design with moderated regression analysis
Secondary data from 110 basic materials sector companies listed on the Indonesia Stock Exchange (IDX)
Data analysis performed using SPSS Statistics version 26
Domestic institutional investors and developed country institutional investors positively influence environmental disclosure
Board size and gender diversity do not significantly affect environmental disclosure
The sustainability committee strengthens the relationship between board size and environmental disclosure but does not moderate other governance variables