How Corporate Governance Impact to Sustainability Report?

To achieve the Sustainable Development Goals companies can apply the concept of circular economy to company activities. This concept is to internalize sustainable development in the company's productivity and operational processes in business strategy. Sustainability reports are a form of formal information delivery related to the company's sustainable development activities to the public and stakeholders, so that sustainability reports play an important role in assessing the company's economic, social and environmental performance. The achievement of the company's susitanability performance cannot be separated from the role of corporate governance. This study aims to examine the role of corporate governance in the dimensions of Board Expertise, Board Gender Diversity and Audit Committee Meetings on Sustainability Report in Indonesia. The test was conducted on 109 samples of companies listed on the Indonesia Stock Exchange with a total of 327 observations for the 2019-2021 observation period. Panel data analysis is performed with Eviews 12. The results showed that Board Expertise and Audit Committee Meetings have a positive influence on the Sustainability Report. Meanwhile, the Gender Diversity Board has no effect on the Sustainability Report. This is due to the low participation of female board of directors in companies listed on the Indonesia Stock Exchange due to the small number of women who sit on the company's board of directors.