Abstract

This study aims to analyze the effect of gender diversity on boards of directors on the quality of corporate social responsibility (CSR) disclosure in health-sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2022–2024. The study adopts a quantitative, causal-comparative design. The sample comprises 25 companies (75 observations) selected through purposive sampling. The independent variable is the proportion of women on the board of directors, while the dependent variable is measured using the Corporate Social Responsibility Disclosure Index (CSRDI) based on the Global Reporting Initiative (GRI Standards, 2021). Control variables include firm size (Size), profitability (ROA), and leverage (LEV). Multiple linear regression analysis was conducted using IBM SPSS Statistics 26. The results show that gender diversity has a positive and significant effect on CSR disclosure, while leverage has a negative but insignificant effect. These findings support the Agency, Stakeholder, Legitimacy, and Critical Mass theories and emphasize the strategic importance of female representation in improving corporate transparency and accountability toward sustainability.

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