Currently, competition between companies is getting more challenging, so companies need better morale and corporate image to survive. A good reputation can be realized when the company carries out social responsibility. This study examines the determinants of corporate social responsibility disclosure, namely gender diversity, frequency of board of commissioners' meetings, and foreign ownership. Based on the sample selection criteria, this study obtained 80 observational data on manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2020. The results showed that the frequency of board of commissioners' meetings and foreign ownership positively affect corporate social responsibility disclosure. In contrast, gender diversity did not affect corporate social responsibility disclosure. In achieving good corporate governance, the company is expected to hold the more frequent board of commissioners' meetings to discuss the company's strategy, evaluate risk control policies, and solve problems more quickly and precisely, especially those related to the environment and society. Foreign ownership can encourage companies to be more concerned about corporate social responsibility disclosure.

Nathasya Soleh

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Frequency of Board of Commissioners Meetings and Foreign Ownership as Determinants of Corporate Social Responsibility Disclosure