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September 10, 2025Journal of Nusantara Studies (JONUS)Open Access

Examination of corporate governance on the sustainability reporting in mining industry: The relevance of board commissioners and audit committee

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Authors

YGYesisca Hana GunawanSSSutarti SutartiMSMohd Taufik Mohd Suffian

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Overview

Analysis reveals board commissioners and audit committee enhance sustainability reporting, suggesting reforms. Environmental pollution remains a concern in the mining industry.

Key Points

  • Board independent, expertise, and audit committee meetings significantly improve sustainability reporting.
  • Inconsistent findings in previous studies highlight the complexities of corporate governance's impact.
  • Negative influences on reporting were noted with board size and gender diversity attributes.
  • Reforms in governance structure are recommended to better address sustainability in the mining sector.

Cite This Study

Gunawan et al. (2025) studied this question.

synapsesocial.com/papers/68c24009b210217d64798e40https://doi.org/10.24200/jonus.vol10iss2pp655-677
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