DETERMINANTS OF REPORT DISCLOSURESUSTAINABILITY: A STUDY OF ESGL INDEX COMPANIES 2020-2023

Abstract

This quantitative study aims to provide empirical evidence on the infulence of firm growth, firms size, independent board of commissioners composition, and public shareholding on sustainability report disclosure. The sample consisted of 27 companies listed on the ESGL Index of Indonesia Stock Exchange during the 2020-2023 period. Data were collected and analyzed using multiple linear regression. The results show that firm growth, firm size, independent board of commissioners composition, and public shareholding each have a significant positive effect on sustainability report disclosure. These findings can serve as considerations for companies, investors, and regulators in promoting transparency and strengthening sustainability practices.