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Siti Jubaedah

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Open access Sep 2026

Does Ownership Structure Influence ESG Disclosure? Empirical Evidence from Manufacturing Companies in Indonesia

The primary objective of this study is to analyze the impact of ownership structure comprising institutional ownership, block ownership, management ownership, and foreign ownership on environmental, social, and governance (ESG) disclosure. ESG disclosure is proxied using the GRI Standard index. Profitability (ROA) and...

Syawalya Rahma, Siti Jubaedah · 0 citations

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