Advancing Sustainable Development Goals: The Impact of Corporate Governance Mechanisms and Industry Type on Business Contributions
The 2030 Agenda for Sustainable Development calls for global businesses to support Sustainable Development Goals (SDGs). This study examines the impact of corporate governance mechanisms, particularly board of directors' roles, on SDG achievement through company disclosures and explores industr...
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| Main Authors: | , , |
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| Format: | UMS Journal (OJS) |
| Language: | eng |
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Universitas Muhammadiyah Surakarta
2023
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| Online Access: | https://journals2.ums.ac.id/index.php/reaksi/article/view/3055 |
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| _version_ | 1805342499277897728 |
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| author | Elin Erlina Sasanti Muhsyaf, Saipul Arni Sapto Hendri BS |
| author_facet | Elin Erlina Sasanti Muhsyaf, Saipul Arni Sapto Hendri BS |
| author_sort | Elin Erlina Sasanti |
| collection | OJS |
| description | The 2030 Agenda for Sustainable Development calls for global businesses to support Sustainable Development Goals (SDGs). This study examines the impact of corporate governance mechanisms, particularly board of directors' roles, on SDG achievement through company disclosures and explores industry type as a moderating factor. Analyzing 408 IDX-listed companies from 2018-2020, the study finds that CEO independence, independent boards of commissioners, and frequent board meetings can enhance SDG achievement as reported in financial statements. However, industry types may affect SDG achievement, potentially reducing the influence of CEO independence and independent boards of commissioners. The research highlights the significance of corporate governance mechanisms and industry type in promoting SDG achievement in businesses |
| format | UMS Journal (OJS) |
| id | oai:ojs2.journals2.ums.ac.id:article-3055 |
| institution | Universitas Muhammadiyah Surakarta |
| language | eng |
| publishDate | 2023 |
| publisher | Universitas Muhammadiyah Surakarta |
| record_format | ojs |
| spelling | oai:ojs2.journals2.ums.ac.id:article-3055 Advancing Sustainable Development Goals: The Impact of Corporate Governance Mechanisms and Industry Type on Business Contributions Elin Erlina Sasanti Muhsyaf, Saipul Arni Sapto Hendri BS board meetings, board of commissioners’ independence, CEO independence, corporate governance, industry, sustainable development goals The 2030 Agenda for Sustainable Development calls for global businesses to support Sustainable Development Goals (SDGs). This study examines the impact of corporate governance mechanisms, particularly board of directors' roles, on SDG achievement through company disclosures and explores industry type as a moderating factor. Analyzing 408 IDX-listed companies from 2018-2020, the study finds that CEO independence, independent boards of commissioners, and frequent board meetings can enhance SDG achievement as reported in financial statements. However, industry types may affect SDG achievement, potentially reducing the influence of CEO independence and independent boards of commissioners. The research highlights the significance of corporate governance mechanisms and industry type in promoting SDG achievement in businesses Universitas Muhammadiyah Surakarta 2023-09-11 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf text/xml https://journals2.ums.ac.id/index.php/reaksi/article/view/3055 10.23917/reaksi.v8i2.3055 Riset Akuntansi dan Keuangan Indonesia; Vol. 8 No. 2 (2023): Riset Akuntansi dan Keuangan Indonesia; 111-121 2541-6111 1411-6510 eng https://journals2.ums.ac.id/index.php/reaksi/article/view/3055/816 https://journals2.ums.ac.id/index.php/reaksi/article/view/3055/1434 Copyright (c) 2023 Riset Akuntansi dan Keuangan Indonesia https://creativecommons.org/licenses/by-nc-sa/4.0 |
| spellingShingle | board meetings, board of commissioners’ independence, CEO independence, corporate governance, industry, sustainable development goals Elin Erlina Sasanti Muhsyaf, Saipul Arni Sapto Hendri BS Advancing Sustainable Development Goals: The Impact of Corporate Governance Mechanisms and Industry Type on Business Contributions |
| title | Advancing Sustainable Development Goals: The Impact of Corporate Governance Mechanisms and Industry Type on Business Contributions |
| title_full | Advancing Sustainable Development Goals: The Impact of Corporate Governance Mechanisms and Industry Type on Business Contributions |
| title_fullStr | Advancing Sustainable Development Goals: The Impact of Corporate Governance Mechanisms and Industry Type on Business Contributions |
| title_full_unstemmed | Advancing Sustainable Development Goals: The Impact of Corporate Governance Mechanisms and Industry Type on Business Contributions |
| title_short | Advancing Sustainable Development Goals: The Impact of Corporate Governance Mechanisms and Industry Type on Business Contributions |
| title_sort | advancing sustainable development goals the impact of corporate governance mechanisms and industry type on business contributions |
| topic | board meetings, board of commissioners’ independence, CEO independence, corporate governance, industry, sustainable development goals |
| topic_facet | board meetings, board of commissioners’ independence, CEO independence, corporate governance, industry, sustainable development goals |
| url | https://journals2.ums.ac.id/index.php/reaksi/article/view/3055 |
| work_keys_str_mv | AT elinerlinasasanti advancingsustainabledevelopmentgoalstheimpactofcorporategovernancemechanismsandindustrytypeonbusinesscontributions AT muhsyafsaipularni advancingsustainabledevelopmentgoalstheimpactofcorporategovernancemechanismsandindustrytypeonbusinesscontributions AT saptohendribs advancingsustainabledevelopmentgoalstheimpactofcorporategovernancemechanismsandindustrytypeonbusinesscontributions |