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The impact of corporate governance and firm performance on waste and effluent disclosure: Evidence from polluting industries in Indonesia

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  • Jehan Tasya Nirwana
  • Linda Kusumaning Wedari

Abstract

This study examined the influence of corporate governance – including the presence of board gender diversity, board independence, board attention, and audit committee – and firm performance on waste and effluent disclosure in polluting industry companies in Indonesia. This study used secondary data obtained from the companies’ annual and sustainability reports during the period 2017 to 2021. The waste and effluent disclosure was measured using a scoring method based on Global Reporting Initiative (GRI) Standard 306: Waste and Effluent. This study focused on companies in five polluting industries, including Pulp and Paper, Chemicals, Oil and Gas, Metals and Mining, and Infrastructure, Utilities, and Transportation, listed on the Indonesia Stock Exchange. The results of the study show that corporate governance, including the presence of board gender diversity, board independence, board attention, and audit committee, has a significant influence on waste and effluent disclosure. In contrast, firm performance, which was proxied by return on assets (ROA), has no significant influence on the waste and effluent disclosure of companies in polluting industries listed on the Indonesia Stock Exchange.

Suggested Citation

  • Jehan Tasya Nirwana & Linda Kusumaning Wedari, 2023. "The impact of corporate governance and firm performance on waste and effluent disclosure: Evidence from polluting industries in Indonesia," International Journal of Management and Sustainability, Conscientia Beam, vol. 12(2), pages 189-203.
    • Handle: RePEc:pkp:ijomas:v:12:y:2023:i:2:p:189-203:id:3345
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    Cited by:

    1. Alessandra Centinaio, 2024. "How gender diversity in boards affects disclosure? A literature review," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(3), pages 2352-2382, May.

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