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August 16, 2025Open Access

Sustainability Disclosure in Manufacturing Companies: The Role of Board of Commissioners Size, Directors’ Size, and Audit Committee Size as Governance Components

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Authors

GHGhany Tofiq HandonoWKWidyahayu Warmmeswara Kusumastati

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Overview

Analysis shows positive impact of board of commissioners, directors, and audit committee sizes on sustainability reporting.

Key Points

  • The size of the board of commissioners positively influences sustainability disclosure in manufacturing firms.
  • Key evidence shows that larger boards and committees improve corporate sustainability reporting outcomes.
  • The study employed multiple linear regression to analyze data from 96 firm-year observations across five years.
  • These findings highlight the importance of governance structures for effective sustainability practices in listed companies.

Cite This Study

Handono et al. (2025) studied this question.

synapsesocial.com/papers/68af7c8d7567bf4f94ff4048https://doi.org/10.32424/icsema.1.1.320
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Also Consider

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