BOARD CHARACTERISTICS, SUSTAINABLE CORPORATE GOVERNANCE AND NON-FINANCIAL DISCLOSURE PRACTICES

Khairun, Nisa (2025) BOARD CHARACTERISTICS, SUSTAINABLE CORPORATE GOVERNANCE AND NON-FINANCIAL DISCLOSURE PRACTICES. S1 thesis, Universitas Andalas.

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Abstract

This study aims to empirically examine the influence of board of commissioners characteristics on sustainable corporate governance and non-financial disclosure practices, particularly Environmental, Social, and Governance (ESG) performance, in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2018–2023. The board characteristics examined include board size, independence, attendance rate, and educational background. A quantitative approach was employed through panel data regression analysis of 144 observations from 24 companies over six years, with secondary data obtained from Refinitiv Eikon and the IDX official website. The results indicate that board size has a significant influence on the combined ESG score as well as on environmental, social, and corporate governance performance separately. Meanwhile, board independence, attendance, and educational background show varying influences, depending on the ESG dimension being tested. These findings indicate that an effective board structure, particularly in terms of the number of members and diversity of competencies, plays a crucial role in enhancing transparency, accountability, and corporate responsiveness to sustainability issues. This research has implications for companies, investors, and regulators to consider board characteristics as a strategic element in achieving sustainable governance and enhancing stakeholder trust. The limitations of this study include its sectoral scope, which is limited to the manufacturing industry and the Indonesian geographical context, so further studies are recommended to include other sectors and countries to broaden the generalization of the results. Keywords: Board characteristics, Corporate governance, Non-financial disclosure

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