The Impact of Board Gender Diversity and Ownership structure on ESG Disclosure
Dublin Core
Title
The Impact of Board Gender Diversity and Ownership structure on ESG Disclosure
Subject
Board Gender Diversity; Managerial Ownership; Institutional Ownership; ESG Disclosure
Description
This research is intended to investigate the impact of board gender diversity, managerial ownership and institutional ownership on ESG disclosure. Research was conducted on SRI-KEHATI indexed issuers for the 2019-2023 period. A sample of 133 observations was determined using a purposive sampling technique. Multiple linear regression analysis techniques using SPSS version 25 were used to carry out testing. The results prove that board gender diversity has no effect on ESG disclosure, while managerial ownership and institutional ownership have a positive effect on ESG disclosure. The implications of this research support stakeholder theory and the concept of corporate governance and provide suggestions for issuers, investors, regulators, and future research related to ESG disclosure
Creator
Kadek Diah Yulia Paramita1*, Luh Gede Krisna Dewi2
Source
https://dinastipub.org/DIJEFA/article/view/3135/2180
Publisher
Udayana University
Date
21September 2024
Contributor
Format
PDF
Language
English
Type
Text
Files
Collection
Citation
Kadek Diah Yulia Paramita1*, Luh Gede Krisna Dewi2, “The Impact of Board Gender Diversity and Ownership structure on ESG Disclosure,” Repository Horizon University Indonesia, accessed April 19, 2025, https://repository.horizon.ac.id/items/show/6315.