Effect of Board of Directors Size, Board of Directors Characteristics, Ownership Structure, and Company Size on The Quality of Sustainability Reporting Disclosures

This study aims to analyze the quality of Sustainability Reporting disclosures and test factors that influence them. The is identified using content analysis techniques based on GRI Standards. Standards latest guideline launched by Global Initiative which became effective in 2018 Indonesia. Factors influencing were tested quantitative methods multiple regression analysis. used 36 samples obtained through purposive sampling from infrastructure sector companies listed Indonesia Stock Exchange disclosed sustainability reporting for 2016-2021 period. results showed still relatively low at 17.41%. implies voluntary make less motivated in-depth disclosures. number characteristics company's board directors have a significant ownership structure size company positive reporting.