THE ROLE OF THE BOARD ON SUSTAINABILITY DISCLOSURE

Abstract

This study examines the ef ect of capital structure on sustainability disclosure moderated by the board size variable. The research sample included 15 companies in the industry, energy, and essential materials sectors listed on the Indonesia Stock Exchange. The research observation period was 2020-2023. This study uses a quantitative approach. The data collection method is documentation through secondary data collection on annual financial reports and sustainability reports; the data analysis technique used is moderated regression analysis (MRA) using SPSS software. The results of the study show that capital structure has a negative ef ect on sustainability disclosure. In addition, board size can weaken the influence of capital structure on sustainability disclosure. Future research can explore broader sectors to gain deeper insights and use share ownership as an independent variable.