Business, Management and Accounting
3 years ago

Audit Committee Key in Boosting Corporate Social Responsibility Disclosure.

International Journal of Economics, Business and Accounting Research (IJEBAR)
THE EFFECT OF CHARACTERISTICS GOOD CORPORATE GOVERNANCE ON AREA OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE
Johny Subarkah

Paper Summary

The study looked at how good corporate governance affects corporate social responsibility (CSR) disclosure in manufacturing companies listed on the Indonesia Stock Exchange. They found that the board of commissioners, auditor, and public share ownership don't impact CSR disclosure, but the audit committee does. Overall, these governance characteristics don't collectively affect CSR disclosure.

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