Corporate sustainability performance and board attributes: Cross-country analysis on infrastructure and real estate companies from ASEAN countries

Businesses have encompassed their stakeholders’ interests into a set of reporting which reflects all ESG related activities. Sustainability is considered to bring value firms not only concerning profitability but also the long-term sustainability. Settled amid country-level development, we purposely consider impact real estate and infrastructure industries select ASEAN countries investigate relationship between firms’ sustainability performance board independence, diversity, number meetings, total compensation paid. This paper strives how these characteristics play role in decision making contribute quality reflected reporting. We find our dependent variable acts differently from each explanatory. First, that independence dictates emphasized by they key issues stakeholders. Second, women’s composition on structure does evidently reflect caliber performance. Third, frequency meetings may include useful discussion regarding matters as it positively aligns with Furthermore, be vital driver directors’ ESG- goals since miscellaneous objectives.