creators_name: MELY , NUR KHASANAH
creators_id: 2011031054
type: other
datestamp: 2025-02-05 03:58:49
lastmod: 2025-02-05 03:58:49
metadata_visibility: show
title: ANALYSIS BOARD COMPOSITION: BOARD SIZE, BOARD
INDEPENDENCE, BOARD GENDER DIVERSITY ON CORPORATE
SUSTAINABILITY DISCLOSURE IN SOUTHEAST ASIAN
ispublished: pub
subjects: 330
full_text_status: restricted
abstract: Increasing global and regional awareness of sustainability issues, disclosures
related to this are still relatively small in ASEAN. Varied regulations and lack of
board oversight on sustainability issues are some of the main reasons. Studies show
that board size can positively influence sustainability report disclosure and vice
versa, but results may vary depending on the context and other factors. Boards play
a crucial role in implementing the disclosure of corporate sustainability reports. A
stronger commitment from the board of directors and stricter and uniform
implementation of regulations across the ASEAN region is required to improve
sustainability disclosure. Data using the secondary data from the Annual Report and
Sustainability Report and processing was carried out using Microsoft Excel and
SPSS version 27 for Windows to speed up the acquisition of result data that can
explain the variables studied. For sample selection in this study using a purposive
sampling method. This study examines the impact of board characteristics on
sustainability disclosure in Southeast Asian companies (2018-2022). The results
show that board size positively affects sustainability disclosure, while board
independence negatively affects it. Board diversity has no impact. Companies
should assess the impact of board members'' skills on performance. Stakeholders
should support research on optimal board size, CSD training, and transparency.
Future studies should focus on SMEs, longer observation periods, and additional
diversity factors.
Keywords: Corporate Sustainability Disclosure, Board Size, Board Independence,
Board Diversity


Increasing global and regional awareness of sustainability issues, disclosures
related to this are still relatively small in ASEAN. Varied regulations and lack of
board oversight on sustainability issues are some of the main reasons. Studies show
that board size can positively influence sustainability report disclosure and vice
versa, but results may vary depending on the context and other factors. Boards play
a crucial role in implementing the disclosure of corporate sustainability reports. A
stronger commitment from the board of directors and stricter and uniform
implementation of regulations across the ASEAN region is required to improve
sustainability disclosure. Data using the secondary data from the Annual Report and
Sustainability Report and processing was carried out using Microsoft Excel and
SPSS version 27 for Windows to speed up the acquisition of result data that can
explain the variables studied. For sample selection in this study using a purposive
sampling method. This study examines the impact of board characteristics on
sustainability disclosure in Southeast Asian companies (2018-2022). The results
show that board size positively affects sustainability disclosure, while board
independence negatively affects it. Board diversity has no impact. Companies
should assess the impact of board members'' skills on performance. Stakeholders
should support research on optimal board size, CSD training, and transparency.
Future studies should focus on SMEs, longer observation periods, and additional
diversity factors.
Keywords: Corporate Sustainability Disclosure, Board Size, Board Independence,
Board Diversity

date: 2024-08-14
date_type: published
publisher: FAKULTAS EKONOMI DAN BISNIS
place_of_pub: UNIVERSITAS LAMPUNG
citation:   MELY , NUR KHASANAH  (2024) ANALYSIS BOARD COMPOSITION: BOARD SIZE, BOARD INDEPENDENCE, BOARD GENDER DIVERSITY ON CORPORATE SUSTAINABILITY DISCLOSURE IN SOUTHEAST ASIAN.  FAKULTAS EKONOMI DAN BISNIS, UNIVERSITAS LAMPUNG.     
document_url: http://digilib.unila.ac.id/82094/1/Abstrak%20-%20Mely%20Nur%20Khasanah.pdf
document_url: http://digilib.unila.ac.id/82094/2/Mely%20Nur%20Khasanah_Skripsi%20Full-Tanpa%20Lampiranpdf%20-%20Mely%20Nur%20Khasanah.pdf
document_url: http://digilib.unila.ac.id/82094/3/Mely%20Nur%20Khasanah_Skripsi%20Full-Tanpa%20pembahasan%20dan%20lampiranpdf%20-%20Mely%20Nur%20Khasanah.pdf