Kuat Waluyo Jati, Fitrarena Widhi Rizkyana, Richatul Jannah, Risanda Alirastra Budiantoro, Annafi Firdaus Safitri, Ardian Widiarto
Ensuring high-quality environmental disclosure has become a strategic concern for companies amid increasing public scrutiny and ongoing environmental degradation. This paper aims to examine the effect of environmental performance and corporate governance structure on the quality of environmental disclosure of manufacturing companies in Indonesia. Observations were made on 52 manufacturing companies that submitted annual and sustainability reports from 2020 to 2022. Panel data were analyzed using regression techniques. The empirical findings indicate that environmental performance, board size, board meeting frequency, multiple directorships, and the age of the youngest director have a positive and statistically significant impact on the quality of environmental disclosure. Specifically, environmental performance demonstrated a coefficient of 6.58 (p < 0.01), the age of the youngest director – 0.30 (p < 0.10), multiple directorships – 1.42 (p < 0.05), board size – 1.28 (p < 0.05), and board meeting frequency – 0.19 (p < 0.10). Conversely, director tenure exhibited a negative effect of 0.53 (p < 0.05). This study concludes that environmental performance and corporate governance are critical determinants of the quality of environmental disclosure in the context of Indonesian manufacturing companies. Overall, the study offers practical implications for regulators and corporate decision-makers seeking to improve environmental accountability and strengthen long-term stakeholder trust. Copyright © 2025 This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International license, which permits unrestricted re-use, distribution, and reproduction in any medium, provided the original work is properly cited.
Master, Lecturer, Faculty of Economics and Business, Universitas Negeri Semarang [State University of Semarang], Indonesia; Master, Lecturer, Faculty of Economics and Business, Universitas Negeri Semarang [State University of Semarang], Indonesia; Master, Lecturer, Faculty of Economics and Business, Universitas Negeri Semarang [State University of Semarang], Indonesia; Master, Lecturer, Faculty of Economics and Business, Universitas Negeri Semarang [State University of Semarang], Indonesia; Bachelor of Science, Faculty of Economics and Business, Universitas Negeri Semarang [State University of Semarang], Indonesia; Master, Lecturer, Accounting Department, Politeknik Negeri Semarang, Indonesia
