The purpose of this study is to analyze how the meeting of the board of commissioners and board of directors affect the level of corporate social responsibility disclosure. This study uses 251 observations from 71 companies listed on the Indonesia Stock Exchange (IDX) in the period 2010-2017....

Purpose – This study aims to investigate the association between corporate governance and corporate social disclosures (CSD).Design/methodology/approach – Data analysis has been conducted on 29 prior studies published between 2004 and 2016 for the purpose of integrating the findings across...

This study aims to explore an existing gap in the sustainability disclosure/firm value literature by examining the association between the annual change in the magnitude and extent of sustainability disclosure and the annual change in firm value during the transition from a voluntary to mandated...

The purpose of this study was to analyze the effect of company's characteristic which are profitability (ROA), leverage (DER), liquidity (CR), company size (SIZE), and corporate governance proxied by board of directors and audit committee (KA) to disclosure of sustainability reports (SR). The...