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 …

This study investigated the effect of ownership structure on environmental, social, and governance (ESG) disclosure … show that foreign and public ownership positively and significantly affect environmental, social, and governance disclosure …. However, state and family ownership did not affect environmental, social, and governance disclosure. In addition …