Enhancing Sustainability Disclosure by Implemented Good Corporate Governance in Indonesian Mining Companies

Abstract

The purpose of this study is to ascertain how good corporate governance affects the Triple Bottom Line disclosure of the Indonesia Stock Exchange's mining companies. Data were obtained from sustainability reports and annual reports of 17 mining companies for the period 2019-2022. Multiple linear regression analysis was used in this research. To measure good corporate governance, the study utilized three variables: the board of directors, the board of commissioners, and the audit committee. The outcomes of this research indicate that the BOD and the board of commissioners do not have a significant impact on triple bottom line disclosure, while the audit committee has a noteworthy favorable impact on the triple bottom line disclosure. This study's limitation is that it only focuses on the mining sector. For further research, it is advised to include more types of companies and use other proxies in measuring good corporate governance implementation.