The Effect Of Innovation And Foreign Ownership On Esg Disclosure

Abstrak

This study aims to determine the effect of innovation and foreign ownership on ESG disclosure in companies indexed by ESG Sector Leaders. This data processing uses the panel data regression method with eviews 13 software. The data collection technique was carried out using content analysis techniques. ESG disclosure refers to the 2021 GRI (Global Reporting Initiative) standard guidelines. This study produced a data sample of 76 observations for the period 2022-2023. The novelty of this study involves control variables that are indicated to have an influence on ESG disclosure beyond the selected independent variables. The findings reveal that innovation and foreign ownership are not proven to have an influence on ESG disclosure in companies indexed by ESG Sector Leaders