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) to disclosure of sustainability reports (SR). The study had 105 samples of manufacturing companies listed in Indonesia … DER, CR, and Directors do not have significant effect on internet financial reporting, but ROA and SIZE have significant … influence on sustainability report disclosure (SR) of manufacturing companies listed in IDX and Bursa Malaysia …
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This paper examined the effects of audit committee attributes on the sustainability reporting (SR) of commercial banks …, there was a positive relationship between committee independence, bank size, bank age, and type of auditor with SR … to produce quality SR disclosure. In addition, non-financial expertise, especially in the field of sustainability, is a …
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