The role of audit committee expertise and sustainability performance in the Indonesian mining industry

Abstract

The worldwide concern about climate change has compelled the corporation to revamp its strategy to align with sustainability. The corporate governance structure significantly impacts sustainability performance. The previous study examines the impact of audit committee characteristics on sustainability performance, and the study's findings remain inconclusive. This study analyses the impact of specific attributes of the audit committee to forecast its effect on sustainability performance. Audit committee expertise is crucial in exerting influence on sustainability performance. However, the study's findings indicate that competence within the audit committee has yet to impact the sustainability performance of the Indonesian mining industry.