Meutia, Inten; Yaacob, Zulnaidi; Kartasari, Shelly F. - In: Asian Academy of Management journal 28 (2023) 2, pp. 309-332
results showed that the financial expertise of audit committee had an inverse relationship with SR disclosure. Meanwhile … disclosure. These findings imply that the banks should further focus on the audit committee’s attributes as an effective measure … to produce quality SR disclosure. In addition, non-financial expertise, especially in the field of sustainability, is a …