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Susbiyani, Arik, Nastiti, Ari, Animah, Animah. (1405). When Boards Speak for Biodiversity: Empirical Evidence from Biodiversity Disclosure of Environmentally Friendly Firms in Indonesia. نشریه علمی دانشگاه سیستان و بلوچستان, 18(1), -. doi: 10.22111/ijbds.2026.55964.2347
Arik Susbiyani; Ari Sita Nastiti; Animah Animah. "When Boards Speak for Biodiversity: Empirical Evidence from Biodiversity Disclosure of Environmentally Friendly Firms in Indonesia". نشریه علمی دانشگاه سیستان و بلوچستان, 18, 1, 1405, -. doi: 10.22111/ijbds.2026.55964.2347
Susbiyani, Arik, Nastiti, Ari, Animah, Animah. (1405). 'When Boards Speak for Biodiversity: Empirical Evidence from Biodiversity Disclosure of Environmentally Friendly Firms in Indonesia', نشریه علمی دانشگاه سیستان و بلوچستان, 18(1), pp. -. doi: 10.22111/ijbds.2026.55964.2347
Susbiyani, Arik, Nastiti, Ari, Animah, Animah. When Boards Speak for Biodiversity: Empirical Evidence from Biodiversity Disclosure of Environmentally Friendly Firms in Indonesia. نشریه علمی دانشگاه سیستان و بلوچستان, 1405; 18(1): -. doi: 10.22111/ijbds.2026.55964.2347

When Boards Speak for Biodiversity: Empirical Evidence from Biodiversity Disclosure of Environmentally Friendly Firms in Indonesia

International Journal of Business and Development Studies
دوره 18، شماره 1، شهریور 2026
نوع مقاله: Research Paper
شناسه دیجیتال (DOI): 10.22111/ijbds.2026.55964.2347
نویسندگان
Arik Susbiyani* 1؛ Ari Sita Nastiti2؛ Animah Animah3
1Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Jember, Indonesia
2Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Jemebr
3Accounting, Faculty of Economics and Business, Universitas Mataram
چکیده
Objective

Current environmental degradation is leading to a decline in biodiversity. On the one hand, biodiversity is a vital asset in maintaining ecosystem balance for human well-being and supporting sustainable economic development. Increasing threats to biodiversity have prompted various stakeholders to take an active role in its conservation efforts. This study aims to examine the role of governance, consisting of board size, the proportion of independent commissioners, and board diversity on biodiversity disclosure.

Methods:

This study used companies listed in the SRIKEHATI index for the period 2022 to 2024. Data were obtained from annual reports and company sustainability reports, then analyzed using a quantitative panel data approach. Biodiversity disclosure variables were measured using a biodiversity index consisting of 53 disclosure items. Next, hypothesis testing was conducted using panel data regression to evaluate the influence of board characteristics on companies' biodiversity disclosure.

Results:

Our study results found that board size and the proportion of independent commissioners had a positive and significant effect on biodiversity disclosure. However, this study failed to prove that board diversity had an effect on biodiversity disclosure.
کلیدواژه‌ها
tranparancy؛ stakeholders؛ governance
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تعداد مشاهده مقاله: 2


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