Indah Fajarini Sri Wahyuningrum, Tihana Tyan Zahrotuddinia Tauhida, Andryan Setyadharma, Shanty Oktavilia, Atma Megasari
The present study examines the influence of corporate governance and Environmental Management Systems (EMS) on environmental disclosure. The research population consists of property and real estate firms listed on the Indonesia Stock Exchange (IDX) between 2021 and 2023. Through purposive sampling, 49 firms were selected, resulting in 138 units of analysis. Panel data regression was employed using EViews 13 to analyze the data. The empirical findings reveal that the proportion of independent directors and the adoption of EMS exert a positive and significant influence on environmental disclosure, whereas gender diversity does not demonstrate a statistically significant effect. © The Authors, published by EDP Sciences, 2025.
Department of Accounting, Faculty of Economics and Business, Universitas Negeri, Semarang, Indonesia; Department of Economics, Faculty of Economics and Business, Universitas Negeri, Semarang, Indonesia; Master Program of Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Negeri, Semarang, Indonesia
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