Main Article Content
Abstract
This study aims to analyze the effect of corporate governance mechanisms on environmental disclosure among energy sector companies in Indonesia during 2021-2023 period. The governance mechanisms examined include board size, independent commissioners, audit committee, and managerial ownership. While, environmental disclosure is measured using environmental disclosure index based on Global Reporting Innitiative Standards. Firm size and firm age are included as control variables. Using purposive sampling, 65 companies (195 firm-year observations) were selected. Multiple regression analysis was employed to test the hypotheses. The results show that board size, independent commissioners, audit committee, and firm size have a positive effect on environmental disclosure. In contrast, managerial ownership and firm age have no significant influence. These findings highlight the importance of strengthening corporate governance mechanisms to enhance environmental transparency and accountability.