Submitted:
26 October 2026
Posted:
28 October 2026
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Abstract
The purpose of this study is to determine the influence of good corporate Governance and structure on sustainability disclosure for SDGs. This study is a report on industrial sector companies listed on the Indonesia Stock Exchange for 2020-2024. This research is quantitative, with good corporate Governance as the independent variable. Corporate Governance consists of an audit committee, an independent board of commissioners, and a board of directors. Ownership structure variables include managerial, institutional, and foreign ownership. The dependent variable is sustainable development. The population in this study was industrial sector companies listed on the Indonesia Stock Exchange for the 2020-2024 period. The sampling method used was purposive sampling. The type of data used in this study was secondary data. The secondary data used were sustainability reports. Annual reports and reports for the Industrial sector companies listed on the Indonesia Stock Exchange in the 2020-2024 period—data analysis using Structural Equation Modeling-Partial Least Squares (SEM PLS ). The results of data processing found that good corporate Governance has a significantly positive influence on sustainability report disclosure and the structure of ownership. No influence on sustainability report disclosure.
Keywords:
good governance
; SDGs
; structure ownership
; disclosure sustainability report
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