The role of corporate posture as moderation of relationships among the antecedents of sustainability reporting disclosure in Indonesia

The purpose of this study is to compare companies that do not and carry out social environmental responsibility on the vision mission company (Corporate Posture) determinants Sustainability Reporting Disclosure. This a quantitative study, using secondary data taken from annual reports 113 public Indonesia Stock Exchange provide financial sustainability reporting 2013 2020. There were 14 did have Corporate Posture (Group 1) 99 2). Data analysis uses multigroup structural equation model. Based results in Group 1 2, it was found proved be moderator strengthening relationship between Ownership Structure, Board Qualification & Experience, Regulations Disclosures. On other hand, based does affect Firm-size role moderation Firm Size, disclosure reporting.