Characteristics of The Board of Directors And Corporate Social Responsibility Reporting: An Empirical Study of Mining Companies

Authors

  • Annisa Hakim Zamzami Universitas Mercu Buana, Indonesia
  • Raynal Yasni Diploma in Accounting Program, Politeknik keuangan Negara (PKN STAN) Politeknik keuangan Negara, Indonesia
  • Nor Balkish Zakaria Accounting Research Institute, Universit Teknologi MARA, Malaysia
  • Nurul Hidayah Accounting Study Program, Faculty of Economics and Business, Universitas Mercu Buana, Indonesia
  • Dini Onasis Accounting Study Program, Faculty of Economics and Business, Universitas Lancang Kuning, Indonesia

DOI:

https://doi.org/10.31849/eyhk8q40

Keywords:

Board of Directors, Characteristics, Corporate Social Responsibility Reporting, Board Diversity, Mining Companies

Abstract

This study examines the influence of board characteristics board size, age diversity, gender diversity, nationality diversity, and educational level diversity on Corporate Social Responsibility Reporting (CSRR) in mining companies listed on the Indonesia Stock Exchange. Using secondary data from annual and sustainability reports of 44 mining firms during 2019–2021, this study obtained 112 valid observations after outlier removal. Panel data regression with a random effects model was applied. The findings show that board size positively and significantly affects CSRR, while age diversity has a significant negative effect. In contrast, gender diversity, nationality diversity, and educational level diversity do not significantly influence CSRR. The model explains approximately 8.9% of the variation in CSRR, indicating the presence of other influential factors outside the model. These findings contribute to empirical evidence from developing countries regarding the relationship between board composition and non-financial disclosure. The study suggests that mining companies can improve CSRR by optimizing board size and considering age composition within the board. Future research should examine additional board attributes and include broader industry sectors.

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Published

2026-03-31

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Vol. 23 No. 1 (2026): March

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Copyright (c) 2026 Annisa Hakim Zamzami, Raynal Yasni, Nor Balkish Zakaria, Nurul Hidayah, Dini Onasis

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