PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN ESG PADA PERUSAHAAN PERTAMBANANGAN YANG TERDAFTAR DI BEI TAHUN 2023-2024
Keywords:
Corporate Governance, ESG Disclosure, Mining CompanyAbstract
This study aims to analyze the influence of board size, audit committee independence, and audit committee expertise on Environmental, Social, and Governance (ESG) disclosure in mining companies listed on the Indonesia Stock Exchange (IDX) for the period 2023–2024. This research is motivated by the increasing importance of Good Corporate Governance (GCG) in promoting transparency and accountability regarding sustainability issues. The study adopts a quantitative approach using multiple linear regression analysis. Secondary data were obtained from annual reports and sustainability reports of mining companies selected through purposive sampling. The results reveal that audit committee independence and audit committee expertise have a significant effect on ESG disclosure, while board size does not show a significant influence. These findings suggest that the quality and competency of the audit committee play a more crucial role in enhancing ESG transparency than the number of board members. The study concludes that strengthening supervisory functions and improving professional capacity within governance structures are key factors in increasing ESG disclosure in the mining sector. This research offers practical implications for companies and policymakers in designing governance policies that support sustainable disclosure practices.References
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