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PENGARUH KARAKTERISTIK DEWAN DIREKSI TERHADAP KINERJA ENVIRONMENTAL SOCIAL GOVERNANCE (ESG) PADA PERUSAHAAN NON-KEUANGAN DI INDONESIA
Environmental, Social, and Governance (ESG) performance is one of the important indicators used to assess corporate sustainability. Several reports indicate that some companies in Indonesia still have relatively low environmental and social performance. This condition shows that companies still face environmental and social risks. Companies require the role of the board of directors in strategic decision-making to improve ESG performance. This study aims to analyze the effect of board of directors’ characteristics on Environmental, Social, and Governance (ESG) performance in non-financial companies listed on the Indonesia Stock Exchange during the 2017–2024 period. The characteristics of the board of directors are proxied by gender diversity, expertise, board size, and board age. This study uses a quantitative approach, and the analysis method employed is unbalanced panel data regression. The results show that gender diversity and the age of the board of directors have a positive effect on ESG performance. Meanwhile, board expertise and board size do not affect ESG performance. These findings indicate that ESG performance is also influenced by the quality of involvement and commitment of the board of directors in the company’s strategic decision-making.
FAKULTAS EKONOMI DAN BISNIS ISLAM, UIN SUNAN KALIJAGA YOGYAKARTA
PENGARUH KARAKTERISTIK DEWAN DIREKSI TERHADAP KINERJA ENVIRONMENTAL SOCIAL GOVERNANCE (ESG) PADA PERUSAHAAN NON-KEUANGAN DI INDONESIA (Text)
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332 Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan