Articlegold2022

The Effect of Company Characteristics and Gender Diversity on Disclosures Related to Sustainable Development Goals

Indah Fajarini Sri Wahyuningrum · Shanty Oktavilia · Sri Wahyu Utami

23 citations0/0 files storedSustainability

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Corporate Social Responsibility Reporting Corporate Governance and Financial Management Governance, Compliance, and Sustainability

Abstract

A sustainability report is a means of conveying information related to the sustainable development goals that have been agreed by the nations of the world for the safety of humans and the environment. The existence of sustainability report is influenced by several factor such as profitability, leverage, firm size, industry type, and gender diversity. Therefore, this study is performed to examine empirically the effect of profitability, leverage, firm size, industry type, and gender diversity on sustainability reports. The population in this study comprises all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2020. The sample was taken using the purposive sampling method, and 112 samples were obtained. The data analysis technique was multiple regression analysis performed using the SPSS. The result indicates that the variables of leverage, industry type, and gender diversity have a significant effect on sustainability reports, while profitability and firm size do not have a significant effect.

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2007Why would corporations behave in socially responsible ways? an institutional theory of corporate social responsibility 2010The Impact of Board Diversity and Gender Composition on Corporate Social Responsibility and Firm Reputation 1992Determinants of corporate social responsibility disclosure: An application of stakeholder theory 2015Board Gender Diversity and Corporate Response to Sustainability Initiatives: Evidence from the Carbon Disclosure Project 2017Determinants of Corporate Social Responsibility (CSR) Disclosure in Developed and Developing Countries: A Literature Review 2011Corporate boards, audit committees and voluntary disclosure: evidence from Italian Listed Companies 2016Waste glass powder as partial replacement of cement for sustainable concrete practice 2013Effect of Stakeholders’ Pressure on Transparency of Sustainability Reports within the GRI Framework

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