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    Corporate governance and sustainability reporting : a literature review
    (Istanbul Commerce University, 2023) Aprianti, Siska; Susetyo, Didik; Meutia, Inten; Fuadah, Luk Luk
    Purpose - These research objectives to get an overview of the corporate governance's impact on sustainability reporting through a systematic literature review. Methodology - The review method was conducted qualitatively through SLR in mapping existing research, with a sample of 62 articles published in 2012-2020. Findings - The findings provide three categories for how corporate governance affects sustainability reporting. Board characteristics consist of 5 variables (board size, board independence, board meeting, CEO duality, CSR committee), board diversity consists of 7 variables (community influential member, board age, board expertise, board incentives, board education, board nationality and gender diversity), and the audit committee characteristics consists of 4 variables (audit committee expertise, audit committee size, audit committee independence, audit committee meetings). Research limitations – Since the subject of the study is major corporations, the findings cannot be generalized, however they will be the same for other study subjects like micro, small, and medium-sized businesses. Originality - The research focuses on how corporate governance affects sustainability reporting and generates a thorough report on the predictor variables of sustainability reporting and its measurements in order to shed light on future sustainability reporting aspects.