| Issue |
E3S Web Conf.
Volume 467, 2023
9TH-ICCC – The 9th International Conference on Climate Change
|
|
|---|---|---|
| Article Number | 05004 | |
| Number of page(s) | 6 | |
| Section | Direct and Indirect Risks to Wellbeing | |
| DOI | https://doi.org/10.1051/e3sconf/202346705004 | |
| Published online | 20 December 2023 | |
The role of audit committee expertise and sustainability performance in the Indonesian mining industry
1 Accounting Department, Janabadra University, 55231, Yogyakarta, Indonesia
2 Economics Department, Janabadra University, 55231, Yogyakarta, Indonesia
* Corresponding author: wikaharisa@janabadra.ac.id
The worldwide concern about climate change has compelled the corporation to revamp its strategy to align with sustainability. The corporate governance structure significantly impacts sustainability performance. The previous study examines the impact of audit committee characteristics on sustainability performance, and the study's findings remain inconclusive. This study analyses the impact of specific attributes of the audit committee to forecast its effect on sustainability performance. Audit committee expertise is crucial in exerting influence on sustainability performance. However, the study's findings indicate that competence within the audit committee has yet to impact the sustainability performance of the Indonesian mining industry.
© The Authors, published by EDP Sciences, 2023
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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