Analisis Pengaruh Ukuran Direksi, Komisaris Independen, dan Kinerja Perusahaan Terhadap Pengungkapan Lingkungan, Sosial, dan Tata Kelola (LST) pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2023-2024

Abstract

This study aims to analyze the effect of board size, independent commissioners, and corporate performance on environmental, social, and governance (ESG) disclosure. The research employs a quantitative method with a causal-associative approach, using mining sector companies listed on the Indonesia Stock Exchange (IDX) for the 2023–2024 period as the research objects, comprising 62 companies. Among these companies, 31 were included in the population due to the unavailability of the required data. The findings indicate that board size has a positive and significant effect on ESG disclosure. Meanwhile, independent commissioners and corporate performance do not have significant effects on ESG disclosure.