The Effect of Leverage and Company Size on Sustainable Development Goals

Abstract

Purpose – This study aims to examine and analyse the relationship between Leverage and Company Size on Sustainable Development Goals.

 Design/methodology/approach – This study uses quantitative data. The sample consists of basic materials companies listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024. The analysis technique used to test the hypotheses is multiple regression analysis, utilising eViews 9 software.

Findings – The results demonstrate that firm size has a positive and significant impact on SDG disclosure. Conversely, leverage has an insignificant effect on SDG disclosure. These findings imply that debt levels are not a primary driver for sustainability transparency within Indonesia’s basic materials sector during the 2022–2024 period.

Research limitations/implications – This study examines Sustainable Development Goals and other factors such as Leverage and Company Size, focusing on basic materials companies listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024.

 JEL : G32, G11, M41