SHS Web Conf.
Volume 182, 2024The 5th Annual Conference on Education and Social Sciences (ACcESS 2023)
|Number of page(s)
|Current Trends in Social Sciences
|06 February 2024
Do or Don’t: Focus on Critical Issues of Environmental Social Governance Disclosure in Singapore, Malaysia, and Indonesia
1 Faculty of Economics and Business, Padjadjaran University, West Java, Indonesia
2 Universitas Informatika dan Bisnis Indonesia, West Java, Indonesia
3 Faculty of Economics and Business, Padjadjaran University, West Java, Indonesia
* Corresponding author: email@example.com
Environmental Social Governance (ESG) refers to a collection of corporate performance evaluation criteria that assess the robustness of corporate governance mechanisms and their ability to effectively manage their environmental and social impacts. This study aims to determine whether the variables of influence of industry type, profit quality, managerial ownership, and foreign ownership have a simultaneous or partial effect on ESG disclosures in consumer cyclical sector companies listed on the Stock Exchange of several countries in Singapore, Malaysia, and Indonesia for the 2020-2022 period as many as 23 companies. Data testing techniques use classical assumption tests, multiple linear regression tests, determination tests, and hypothesis tests. The results showed that simultaneously, the variables of the industry type, profit quality, managerial ownership, and foreign ownership significantly influenced ESG disclosures in consumer cyclical sector companies listed on the Stock Exchange of several countries in Singapore, Malaysia, and Indonesia for the 2020-2022 period. The industry type variable partially does not affect ESG disclosure, and the profit quality variable does not affect ESG disclosure. In contrast, the managerial ownership and foreign ownership variables affect ESG disclosure.
© The Authors, published by EDP Sciences, 2024
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