The Role Sustainability Committee In Supporting Green Leadership Transformation, Digital Transformation, And Green Technology To The Extend Of Annual Reports Disclosure

Abstract

This research seeks to analyze how green leadership transformation, digital transformation, and green technology on annual report disclosure, with the sustainability committee as a moderating variable. The research employs panel data using secondary data sources, covering the period from 2022 to 2023. The unit of analysis consists of companies in the consumer non-cyclical sector, with a total sample of 200 firm-years. The findings indicate that green leadership transformation and green technology have a significant effect on annual report disclosure. Furthermore, the sustainability committee successfully moderates the effect of green technology on annual report disclosure. The outcomes of this research suggest considerations for the development of regulatory policies related to sustainability, corporate policies concerning equality and sustainability implementation, and for investors to consider ESG aspects in their investment decisions.