The Effect of Good Corporate Governance on Environmental, Social, and Governance Disclosure in Companies Listed on The Indonesian Stock Exchange

Abstract

This study aims to determine and analyze the effect of Board Gender Diversity, Board Size, Board Meeting on ESG Disclosure in Companies Listed on the Indonesian Stock Exchange in 2023. The sample in this study were 78 companies. Data analysis used descriptive analysis method and multiple linear analysis with the help of IBM SPSS Statistics version 26. The results of this study indicate that (1) Board Gender Diversity has an effect on ESG Disclosure. (2) Board Size has no effect on ESG Disclosure. (3) Board Meeting has no effect on ESG Disclosure.