The Effect Of Women's Representation In Strategic Corporate Positions On Corporate Social Responsibility Disclosure

Abstract

This study aims to analyze the influence of women's representation in the corporate governance structure on Corporate Social Responsibility Disclosure (CSRD). The population in this study consists of 83 energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The sampling technique used was purposive sampling, resulting in 53 companies with 142 observations. The data used were secondary data obtained from annual reports and company sustainability reports. The data were analyzed using descriptive statistics, classical assumption tests, and multiple linear regression with SPSS version 22. The results show that the proportion of women on the board of directors and the board of commissioners, as well as the female audit committee director ratio, do not significantly influence CSRD. This insignificant effect may stem from the fact that women’s roles have not yet reached a strong influence in decision-making related to corporate social policies. These findings suggest that gender representation has not yet become a dominant factor in determining CSR disclosure practices within the Indonesian energy sector