CSR Commıttees, Gender Dıversıty, And Sustaınabılıty Development Goals Dısclosure
Keywords:
CSR Committee, Gender Diversity, Sustainable Development Goals (SDGs), Disclosure
Abstract
This study aims to determine the relationship between the existence of a CSR committee and gender diversity in the disclosure of sustainability development goals. The presence of women in the leadership ranks of a company can be one of the drivers of the company being more concerned about the disclosure of sustainability development goals. The samples in this study are companies consecutively listed in the LQ-45 index on the Indonesia Stock Exchange (IDX) for the annual period 2018–2022. The sample selection process in this study used a purposive sampling method. The data analysis used in this research is descriptive statistics, the classical assumption test, and multiple linear regression analysis using SPSS. The results showed that the existence of a CSR committee has no effect on SDGs disclosure, and the presence of women on the board of directors has a positive impact on SDGs disclosure. The only control variables that affect company profitability are the leverage and company size variables, which have no effect.
References
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Aulia, S. Z., & Mh Idris Kartawijaya, T. (2013). Analisis Pengungkapan Triple Bottom Linedan Faktor yang Mempengaruhi; Lintas Negara Indonesia dan Jepang. Jurnal Vokasi Indonesia, 1(1), 16–34. https://doi.org/10.7454/jvi.v1i1.1040
Bear, S., Rahman, N., & Post, C. (2010). The Impact of Board Diversity and Gender Composition on Corporate Social Responsibility and Firm Reputation. Journal of Business Ethics, 97(2), 207–221. https://doi.org/10.1007/s10551-010-0505-2
Cucari, N., Esposito De Falco, S., & Orlando, B. (2018). Diversity of Board of Directors and Environmental Social Governance: Evidence from Italian Listed Companies. Corporate Social Responsibility and Environmental Management, 25(3), 250–266. https://doi.org/10.1002/csr.1452
Daniel-Vasconcelos, V., Ribeiro, M. de S., & Crisóstomo, V. L. (2022). Does gender diversity moderate the relationship between CSR committees and Sustainable Development Goals disclosure? Evidence from Latin American companies. RAUSP Management Journal, 57(4), 434–456. https://doi.org/10.1108/RAUSP-02-2022-0063
Derchi, G. B., Zoni, L., & Dossi, A. (2021). Corporate Social Responsibility Performance, Incentives, and Learning Effects. Journal of Business Ethics, 173(3), 617–641. https://doi.org/10.1007/s10551-020-04556-8
Freeman, R. E. (2018). A Stakeholder Approach to Strategic Management Darden Graduate School of Business Administration University of Virginia Working Paper No . 01-02 A Stakeholder Approach to Strategic Management. March. https://doi.org/10.2139/ssrn.263511
Hadya, R., & Susanto, R. (2018). Model Hubungan Antara Keberagaman Gender, Pendidikan Dan Nationality Dewan Komisaris Terhadap Pengungkapan Corporate Social Responsibility. Jurnal Benefita, 3(2), 149. https://doi.org/10.22216/jbe.v3i2.3432
Izzo, M. F., Ciaburri, M., & Tiscini, R. (2020). The challenge of sustainable development goal reporting: The first evidence from italian listed companies. Sustainability (Switzerland), 12(8). https://doi.org/10.3390/SU12083494
Kahreh, M. S., Babania, A., Tive, M., & Mirmehdi, S. M. (2014). An Examination to Effects of Gender Differences on the Corporate Social Responsibility (CSR). Procedia - Social and Behavioral Sciences, 109(October 2015), 664–668. https://doi.org/10.1016/j.sbspro.2013.12.525
Konadu, R., Boakye, D., Polytechnic, K., & Elbardan, H. (2021). Board Gender Diversity , Environmental Innovation and Corporate Carbon Emissions. October. https://doi.org/10.1016/j.techfore.2021.121279
Liao, L., Luo, L., & Tang, Q. (2015). Gender diversity, board independence, environmental committee and greenhouse gas disclosure. British Accounting Review, 47(4), 409–424. https://doi.org/10.1016/j.bar.2014.01.002
Martínez-Ferrero, J., & García-Meca, E. (2020). Internal corporate governance strength as a mechanism for achieving sustainable development goals. Sustainable Development, 28(5), 1189–1198. https://doi.org/10.1002/sd.2068
Muharim, R. (2020). Pengaruh Komite CSR, Keberadaan Direktur Wanita Dalam Dewan Direksi, Dan Goal Factor Yang Berkaitan Dengan ingkungan Terhadap Pengungkapan Informasi Limbah 306-2 (Studi Empiris pada Perusahaan Consumer Goods yang Terdaftar di BEI 2016-2018). 15(2), 1–23.
Pareek, R., Sahu, T. N., & Gupta, A. (2023). Gender diversity and corporate sustainability performance: empirical evidence from India. Vilakshan - XIMB Journal of Management, 20(1), 140–153. https://doi.org/10.1108/xjm-10-2020-0183
Petrovic-Lazarevic, S. (2008). The development of corporate social responsibility in the Australian construction industry. Construction Management and Economics, 26(2), 93–101. https://doi.org/10.1080/01446190701819079
Putri, N. V., & Trisnawati, R. (2021). PENGARUH PROFITABILITAS, LEVERAGE, DIVERSITAS GENDER DEWAN KOMISARIS DAN DEWAN DIREKSI TERHADAP PENGUNGKAPAN SDGs. Hubisintek, 1073–1082.
Resources, P. S., Direksi, D., & Csr, K. (2023). Slack Resources,. 5(2), 833–846.
Sekarlangit, L. D., & Wardhani, R. (2021). The effect of the characteristics and activities of the board of directors on sustainable development goal (Sdg) disclosures: Empirical evidence from southeast asia. Sustainability (Switzerland), 13(14). https://doi.org/10.3390/su13148007
Sihite, M. (2016). Bisnis Global. Jurnal Ilmiah Methonomi, 2(2), 197032.
Syofyan, E. (2021). Good Corporate Gorvernance (GCG).
Wicaksono, A. P. N. (2023). Eksplorasi Sustainable Development Goals (SDGs) Disclosure Di Indonesia. Jurnal Akademi Akuntansi, 6(1), 125–156. https://doi.org/10.22219/jaa.v6i1.26448
Yasser, Q. R., Al Mamun, A., & Ahmed, I. (2017). Corporate Social Responsibility and Gender Diversity: Insights from Asia Pacific. Corporate Social Responsibility and Environmental Management, 24(3), 210–221. https://doi.org/10.1002/csr.1400
Yu, S., Sial, M. S., Tran, D. K., Badulescu, A., Thu, P. A., & Sehleanu, M. (2020). Adoption and implementation of sustainable development goals (SDGs) in China-Agenda 2030. Sustainability (Switzerland), 12(15), 1–16. https://doi.org/10.3390/SU12156288
Published
2024-05-31
How to Cite
Baiq Zatil Hidayah Fajrina, & Indriani, E. (2024). CSR Commıttees, Gender Dıversıty, And Sustaınabılıty Development Goals Dısclosure . Asian Journal of Management, Entrepreneurship and Social Science, 4(02), 1432-1447. Retrieved from https://ajmesc.com/index.php/ajmesc/article/view/871
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