The Impact of Corporate Governance Mechanism on CSR Disclosure: Evidence from Energy Sector-Related Shariah Compliant Companies in Indonesia

This study aims to analyze corporate governance mechanism on the disclosure of corporate social responsibility. The samples are sharia compliant companies in energy sector listed at the Indonesia Stock Exchange of 2017–2021 period. The independent variables are board of directors (BOD) and audit committee (AC) characteristics, and the dependent variable is Corporate Social Responsibility (CSR) that is measured by GRI standards. This study analyzed the data using multiple regression. The findings of this study show that BOD size, BOD education, and AC expertise have positive and significant effects on CSR disclosure, while BOD gender, AC gender, and AC Education have no effects on CSR disclosure.