The Mediating Effect of ESG Performance on Board Structure and Financial Performance: Evidence of Indonesia

  • Ahmad Ihbal Faculty of Economics, Universitas Islam Sultan Agung, Semarang, Indonesia
  • Luluk Muhimatul Ifada Faculty of Economics, Universitas Islam Sultan Agung, Semarang, Indonesia

Abstract

This study offers fresh data on the significance of corporate location in CSR reporting from nine developing nations, together with a review of the environment's present status and how eco-friendly behaviors and attitudes might preserve the planet. The Bloomberg database was used to gather environmental, social, and governance score data for the years 2013 through 2020. This study concludes some findings. First, independent members have an effect on the company's financial success. Second, independent boards do a lot of damage to ESG. The third thing is that the ESG may lessen the effect that independent members have on financial performance. The findings of this study will benefit any country where sustainable green practices are uncommon and the ecosystem deteriorates on a daily basis.


Keywords: ESG performance, board structure and financial performance


 


 

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References

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Published
2024-10-11
How to Cite
IHBAL, Ahmad; IFADA, Luluk Muhimatul. The Mediating Effect of ESG Performance on Board Structure and Financial Performance: Evidence of Indonesia. Jurnal Ilmiah Akuntansi dan Bisnis, [S.l.], v. 19, n. 2, oct. 2024. ISSN 2303-1018. Available at: <https://ojs.unud.ac.id/index.php/jiab/article/view/107291>. Date accessed: 21 nov. 2024.
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