Objective - The purpose of this study is to examine the effect of environmental performance, foreign ownership and leverage to disclosure of corporate social responsibility (CSR). Methodology/Technique - CSR of disclosure in this study using performance indicators based GRI (Global Reporting...

This study investigated the effect of ownership structure on environmental, social, and governance (ESG) disclosure, firm value, firm performance, and audit committees as moderating variables in the Indonesian context. The ownership structures in this study are foreign, public, state, and family...

Mandatory information disclosure regulations seek to create institutional pressure to spur performance improvement. By examining how organizational characteristics moderate establishments’ responses to a prominent environmental information disclosure program, we provide among the first...

In this study the relationships between ownership concentration and environmental performance and firm performance are examined. Companies manufacturing and mining sectors are listed in the Indonesia Stock Exchange as the sample in this study. Environmental performance is measured using...

This paper analyses the link between sustainability-related innovation and sustainability performance and the role that family firms play in this. This theme is particular relevant from a European point of view given the large number of firms that are family-owned. Governments often support...