The Influence of Corporate Governance on Corporate Social Responsibility Disclosure: Empirical Evidence from Indonesian Listed Companies 2021–2023

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Empirical analysis shows board size and ownership concentration improve CSR disclosure in Indonesian firms, indicating governance strengths.

Board size and ownership concentration significantly improve corporate social responsibility disclosure in Indonesia, suggesting effective governance matters.
The study revealed board independence, women on the board, and audit committee independence had no significant impact on CSR disclosures.
Using secondary data from 718 companies listed on the Indonesia Stock Exchange, 2021-2023, the research employed a comprehensive analytical approach.
Findings support improvements in corporate governance practices and strengthen CSR regulations for better accountability.

Angir et al. (2025) studied this question.

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Empirical analysis shows board size and ownership concentration improve CSR disclosure in Indonesian firms, indicating governance strengths.