The environmental damage that occurs on a large scale has an impact on reducing biodiversity. Biodiversity has an important role that is useful for human life and plays a central role in economic development. This condition makes various parties aware of their role in preventing further damage. Companies, whether directly or indirectly, owe a great deal to the environment. This study seeks to examine the role of the Board of Commissioners as proxied by the size of the Board of Commissioners, the proportion of Independent Boards, and the proportion of women on the Board of Commissioners as a corporate governance mechanism for their biodiversity disclosure. The companies used as samples are listed in the SRI-KEHATI index from 2018 to 2020. To measure the company's biodiversity variable, we use a biodiversity index which contains 53 measurement items in 5 main themes. As a result, we find that the size of the Board of Commissioners has a positive effect on the company's biodiversity disclosure. Meanwhile, the proportion of Independent Commissioners and the proportion of women on the Board of Commissioners are proven to have no effect on the company's biodiversity disclosure.
Kerusakan lingkungan yang terjadi dalam skala besar-besaran berdampak kepada semakin berkurangnya keanekaragaman hayati. Keanekaragaman hayati memiliki peran penting yang berguna untuk kelangsungan hidup manusia dan memainkan peran sentral dalam pembangunan ekonomi. Kondisi ini membuat berbagai pihak menyadari pentingnya kontribusi mereka untuk mencegah kerusakan yang lebih parah lagi, tak terkecuali perusahaan yang baik secara langsung atau tidak banyak berhutang pada lingkungan. Penelitian ini berusaha untuk melihat peran dari Dewan Komisaris yang diproksikan dengan ukuran Dewan Komisaris, proporsi Dewan Independen, dan keragaman Dewan Komisaris sebagai mekanisme tata kelola perusahaan terhadap pengungkapan keanekaragaman hayati mereka. Perusahaan yang digunakan sebagai sampel adalah perusahaan yang tercatat dalam indeks SRI-KEHATI selama periode 2018 hingga 2020. Untuk mengukur variabel pengungkapan keanekaragaman hayati perusahaan, kami menggunakan indeks keanekaragaman hayati yang berisi 53 item pengukuran dalam 5 tema utama. Hasilnya, kami menemukan bahwa ukuran Dewan Komisaris berpengaruh positif terhadap pengungkapan keanekaragaman hayati perusahaan. Sedangkan proporsi dari Komisaris Independen dan keberagaman dewan terbukti tidak berpengaruh terhadap pengungkapan keanekaragaman hayati perusahaan.
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Hambali, Ahmad and Adhariani, Desi
"BIODIVERSITY DISCLOSURE OF INDONESIAN COMPANIES AND THE ROLE OF THE BOARD OF COMMISSIONERS,"
Jurnal Akuntansi dan Keuangan Indonesia: Vol. 19:
1, Article 1.
Available at: https://scholarhub.ui.ac.id/jaki/vol19/iss1/1