Pengaruh Keberadaan Komite Keberlanjutan terhadap Kinerja Lingkungan pada Perusahaan Indeks LQ45 yang Terdaftar di Bursa Efek Indonesia Tahun 2025

Abstract

This study examines the effect of sustainability committee existence on corporate environmental performance in LQ-45 companies listed on the Indonesia Stock Exchange in 2025. A quantitative approach was employed using secondary data derived from the annual reports and sustainability reports. The population consists of all companies in Indonesia Stock Exchange with the sample comprising 45 firms and 90 observations selected through full sampling. Analysis reveals that the presence of a sustainability committee has significant effect on corporate environmental performance.