Sustainability Report Disclosure: Analysis of the impact of company characteristics and Good Corporate Governance

The value relevance of accounting information, including sustainability reports, is attractive to companies because of its impact on the company's competitiveness. Analyzing the potential factors that have an impact on the disclosure of sustainability reports can provide additional insight for stakeholders about the transparency of corporate actions to mitigate impacts and risks. Sustainability reporting in times of crisis due to the pandemic will be more important than ever to increase trust among all stakeholders. The purpose of this study is to obtain empirical evidence of the effect of company characteristics and good corporate governance on the disclosure of sustainability reports. The type of research used in this study is quantitative research that emphasizes theory testing through measuring research variables with numbers and analyzing data with statistical procedures for multiple linear regression analysis which is done with Eviews 10. The results of the study empirically prove that company size affects sustainability report disclosures while profitability, liquidity, audit committee, and the board of directors do not affect the sustainability report disclosure.