THE INFLUENCE OF BOARD SIZE ON SUSTAINABILITY REPORTING (STUDY ON FOOD AND BEVERAGE INDUSTRY COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2021-2023)

Abstract

This study aims to analyze the effect of board size on the disclosure of sustainability reports in food and beverage sector companies listed on the Indonesia Srock Exchange for the period 2021-2023. Using quantitative methods and multiple linear regression analysis, this study found that board size has a significant positive effect in sustainability report disclosure. These results indicate that the larger the number of board members, the higher the level of sustainability disclosure by the company. This finding provides important implications for companies and regulators to pay attention to board composition in an effort to improve transparency and accountability of sustainability reporting. Meanwhile, for independent commissioners, gender, and education level a negative influence on sustainability reporting.