THE INFLUENCE OF BOARD OF DIRECTORS CHARACTERISTICS ON ENVIRONMENTAL, SOCIAL, AND GOVERNANCE SCORE

Authors

  • I Gusti Ayu Amanda Gita Dewi Darmapatni Udayana University Author
  • Dodik Ariyanto Udayana University Author
  • I Ketut Sujana Udayana University Author

Keywords:

Gender diversity, tenure diversity, age diversity, board of directors, ESG score

Abstract

The ESG Score is a tool comprehensively used by investors to evaluate a company's sustainability performance. This study aims to examine the influence of gender diversity, tenure diversity, and age diversity of the board of directors on the Environmental, Social, and Governance (ESG) score. The research sample consists of companies listed on the Indonesia Stock Exchange that disclose Environmental, Social, and Governance (ESG) information and are measured by the BGK Foundation ESG Index score for the period 2018—2021. A total of 136 observations were obtained using nonprobability sampling techniques and purposive sampling methods. Stakeholder theory is utilized to support and affirm the results of this study. The data analysis for this research was conducted using the STATA program with the multiple linear regression method. The analysis results indicate that gender diversity, tenure diversity, and age diversity positively affect the ESG Score.

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Published

2024-10-10

Issue

Vol. 3 (2024): ISCOAB: 3rd International Student Conference on Accounting and Business

Section

Articles

How to Cite

THE INFLUENCE OF BOARD OF DIRECTORS CHARACTERISTICS ON ENVIRONMENTAL, SOCIAL, AND GOVERNANCE SCORE. (2024). International Student Conference on Accounting and Business, 3(1). https://conference.forkommsaunsoed.com/index.php/iscoab-psa/article/view/150