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August 21, 2025Indonesian Journal of Sustainability Accounting and ManagementOpen Access

The Impact of Corporate Governance on Sustainability Disclosure in Indonesian Listed Banks

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Authors

ALArtha Sary Br LimbongUniversity of BengkuluBUBerto UsmanUniversity of BengkuluSASomnuk AujirapongpanSilpakorn University

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Implication

Analysis shows corporate governance significantly affects sustainability disclosure in Indonesia's banks, indicating frameworks need adaptation.

Key Points

  • Significant presence of sustainability committees enhances sustainability disclosure in Indonesian banks, improving compliance.
  • Results indicate that sustainability committee, audit committee, and CSR training are critical factors for effective sustainability reporting.
  • Panel data regression analysis on 47 banks listed on the Indonesia Stock Exchange highlights governance structure impacts.
  • Findings call for policy adaptations in emerging markets to ensure corporate governance aligns with sustainability standards.

Cite This Study

Limbong et al. (2025) studied this question.

synapsesocial.com/papers/68af76b27567bf4f94fef5a7https://doi.org/10.20448/ijsam.v9i1.7261
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1The Influence of Corporate Governance on Corporate Social Responsibility Disclosure: Empirical Evidence from Indonesian Listed Companies 2021–20232025
  2. 2The Role of Board Composition on ESG Disclosure: An Analytical Study in Indonesia2025 · 4 citations
  3. 3The Effect of Profitability, Leverage, Liquidity, and Company Size on Sustainability Report Disclosure with Corporate Governance as a Moderating Variable in Energy Sector Companies in 2019-20232025
  4. 4Corporate Governance, ESG Disclosure, and Firm Value: Evidence from Public Companies in Indonesia2025 · 5 citations
  5. 5The Influence of Good Corporate Governance and Profitability on Sustainability Report Disclosure with Firm Size as A Moderating Variable (A Study Case on Banking Sector in Indonesia 2018-2023)2025