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Cogent Business & Management Volume 10, 2023 - Issue 1
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ACCOUNTING, CORPORATE GOVERNANCE & BUSINESS ETHICS

The role of moderation activities the influence of the audit committee and the board of directors on the planning of the sustainability report

Ignatia Martha Hendrati1 Universitas Pembangunan Nasional Veteran Jawa Timur, SurabayaIndonesia;4 Accounting, University of Southampton, SouthamptonUKCorrespondence[email protected]
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,
Begench Soyunov1 Universitas Pembangunan Nasional Veteran Jawa Timur, SurabayaIndonesiaView further author information
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Riski Dwi Prameswari2 Universitas Gresik, GresikIndonesiaORCID Iconhttps://orcid.org/0000-0001-6069-0654View further author information
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  Suyanto2 Universitas Gresik, GresikIndonesiaORCID Iconhttps://orcid.org/0000-0002-4640-5084View further author information
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  Rusdiyanto2 Universitas Gresik, GresikIndonesiaView further author information
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Dian Anita Nuswantara3 Universitas Negeri Surabaya, Surabaya, IndonesiaORCID Iconhttps://orcid.org/0000-0002-7124-3099View further author information
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Article: 2156140 | Received 18 Nov 2022, Accepted 05 Dec 2022, Published online: 28 Dec 2022

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