The purpose of this study is to observe to what extent the involvement of business entities, especially manufacturing companies, in achieving the sustainability development goals (SDGs), by emphasizing the role of the board of commissioners as a corporate governance organ and investors. In this research, CSR is still the focus of observation, however, the observed content is different, and namely the SDGs content that has been carried out by the company and disclosed in the annual report.

This study uses secondary data and applies a positivist approach with a regression analysis for hypotheses testing. The independent variables include the characteristic board commissioners, ownership structure and four control variables, and the dependent variable is SDGs disclosure. All data are sourced from the annual report of each corporate web site. SDGs disclosure data is collected by content analysis. Purposive sampling obtains 91 companies and produce 182 observations.