The Influence of CEO Power on the Disclosure of Sustainability Report

Abstract

This study aims to examine the effect of CEO power on sustainability report disclosure in companies that participate in and win the Asia Sustainability Reporting Rating 2021 program. This study found that there is a positive influence of CEO power on sustainability report disclosure. This proves that the role of the CEO is able to contribute to the disclosure of the sustainability report, the greater the CEO's ownership of the company, the greater the contribution made by the CEO to the disclosure of the report. This research can contribute to further studies related to sustainability reports as well as stakeholders and regulators will need to develop greater awareness of firm sustainability reports.

Keywords: CEO Power, Sustainabilty Report, Asia Sustainability Reporting Rating