Electronic Theses and Dissertation

A sustainability report is the report that contains the information related to economic, environmental and social impacts of the company’s activity. some factors give the impact to the disclosure of sustainability report, such as corporate governance attributes and firm characteristic. the purpose of this study is to investigate the influence of corporate governance attributes and profitability toward sustainability reporting disclosure. a sample of the study that used for hypothesis testing is the leading companies listed at ftse russell sharia-compliant index in asia pacific year 2016–2020. the method used for data analysis was multiple regression models. the corporate governance attributes used in this study including board independence and audit committee meeting. profitability ratio is representing the firm characteristic. this research found that board independence, audit committee meeting, and profitability have no association with sustainability reporting disclosure. keywords: sustainability reporting disclosure, board independence, audit committee meeting, profitability.