Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang
Vol 13, No 2 (2023): MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang

Green Corporate Social Responsibility and Sustainable Development Goals Disclosure: The Role of Female Board of Directors

Tabah Rizki (Stie jayakusuma)
Andrianto Widjaja (sekolah tinggi manajemen PPM)



Article Info

Publish Date
30 Sep 2023

Abstract

This study aims to analyze the impact of green corporate social responsibility (CSR) on SDGs Disclosure, using female boards of directors as a moderating variable. The study population is manufacturing companies listed on the Indonesian Stock Exchange from 2018 to 2021. This type of research is quantitative. The sampling technique in this study was a targeted sampling method that yielded 68 company observations. The data used is secondary data in the form of corporate reports and sustainability reports. The analytical method in this study is multiple linear regression. The results of this study show that while green CSR positively impacts SDG disclosure, female boards of directors can strengthen the influence of green CSR on SDG disclosure. Overall, the findings of this study provide incentives for companies to strengthen green CSR as part of their competitive advantage strategy to achieve the 2030 SDGs targets.

Copyrights © 2023






Journal Info

Abbrev

MAX

Publisher

Subject

Economics, Econometrics & Finance

Description

MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang with registered number ISSN: 2087-2836 (Print) and ISSN: 2580-9482 (Online), is a peer-reviewed journal published two times a year (Maret and September) Manage by Accounting Department, Faculty of Economics and published by Universitas ...