The Effect of Board Size, Board Independence, Board Diversity and CSR Committee on Sustainability Reporting

Abstract

This research aims to examine the effect of board size, board independence, board diversity, and CSR committee on sustainability reporting. The population o this study Is listed companies in Indonesia Stock Exchange. Sample are selected by using purposive sampling method for the period of 2016-2020. The results show that board independence and CSR committee have an effect on sustainability reporting. Meanwhile, board size and board diversity have no effect on sustainability reporting. The findings of this study suggest that the board of commissioner independence together with the audit committee have an important role in improving sustainability reporting.