Materiality analysis and stakeholder engagement are crucial processes in sustainability reports which aim to identify material issues and prioritize them based on stakeholder interests. Subjectivity in the process of determining materiality and stakeholder engagement can affect the quality of...

The aim of this paper is to investigates whether the level of materiality, stakeholder engagement, and corporate governance disclosure enhance the quality of sustainability reporting. The quality measured the by four indexed information dimensions: relative quantity disclosure, density,...

This study investigated the effect of corporate governance on corporate risk management. By using the regression analysis method, different results on the effects of the variables independent commissioners, female commissioners, meeting frequency, and audit committee members' expertise...