Sustainable development goals on gender equality disclosure practices of Indonesian companies

This study explores the disclosure practices of gender equality in sustainable development goals. It investigates the extent to which companies disclose gender equality and what factors influence the sustainable development goals related to gender equality disclosure. The study analyzed 148 sustainability reports from 75 public companies on the Indonesia Stock Exchange from 2017 to 2019. It used twenty-two items sourced from the Global Reporting Initiative to measure gender equality disclosure using content analysis. The results showed that the average disclosure of gender equality is satisfactory at 54.5%. However, the number of incidents of discrimination and corrective actions taken is the least disclosed. The study also highlights the impact of company characteristics, such as leverage, company size, and industry type on gender equality disclosure. Gender equality disclosure practices provide valuable insights into how businesses shape their strategies to address sustainable development goals, particularly gender-related issues. By exploring gender-specific disclosures, regulators, companies, and other stakeholders can make practical contributions to advancing sustainable development goals. Gender equality disclosures are still largely unexplored in the business literature. Previous studies have focused primarily on developed countries and have examined only the general aspect of disclosing human resources or human capital information. Our study, on the other hand, emphasizes more specific information about gender equality.