“…Research related to sustainability disclosure in Indonesia has been carried out previously. Previous studies tested sustainability reports using independent of board commisioners (Herizona & Yuliana, 2021;Kusumawati & Fauziah, 2020;Liana, 2019;Ningrum & Prihatiningtias, 2015), liquidity (Afifulhaq, 2018;Aini & Subardjo, 2018;Krisyadi & Elleen, 2020;Kusumawati & Fauziah, 2020), leverage or capital structure (Afifulhaq, 2018;Aini & Subardjo, 2018;Ainiyah & Sinta, 2019;Krisyadi & Elleen, 2020;Kusumawati & Fauziah, 2020;Liana, 2019;Privika et al, 2021;Wulandari et al, 2021), environmental performance (Iriyanto & Nugroho, 2014), the structure of the board of directors (Justin & Hadiprajitno, 2019), firm size (Ainiyah & Sinta, 2019;Anindita, 2014;Ghozali & Rohman, 2019;Krisyadi & Elleen, 2020;Liana, 2019;Privika et al, 2021;Riza, 2017;Safitri & Saifudin, 2019;Yuliawati et al, 2020), profitability (Afifulhaq, 2018;Aini & Subardjo, 2018;Anindita, 2014;Krisyadi & Elleen, 2020;Liana, 2019;Privika et al, 2021;Wijayana & Kurniawati, 2018), audit committee (Afifulhaq, 2018;Krisyadi & Elleen, 2020;…”