Exploring How Gender, Company Size, and Financial Flexibility Drive CSR Reporting, Moderated by Committee Influence

This study explores the impact of gender diversity on a company's board of directors, the role of company size and financial flexibility in sustainability reporting, and the potential influence of the CSR committee on the relationship between gender and sustainability reports. The study sample consisted of 89 non-financial companies listed on the Indonesia Stock Exchange from 2018 to 2022, selected through simple random sampling from a total population of 702 non-financial companies based on data from the Indonesia Stock Exchange (IDX) as of early November 2023. The findings indicate that gender diversity does not significantly affect sustainability reporting, while company size and financial flexibility do have an impact. Moreover, the CSR committee does not appear to affects the relationship between gender diversity and sustainability reporting. This research offers valuable insights to assist company management in fulfilling economic, social, and environmental responsibilities and aids investors in evaluating companies committed to sustainability.