The Role of Good Corporate Governance Mechanisms in Supporting SDGs Implementation: Evidence from Various Countries
DOI:
https://doi.org/10.65150/EP-jefrr/V1E6/2025-06Keywords:
Good governance, audit committee, board of commissioners, internal audit, SDGsAbstract
This study aims to identify and analyze the role of corporate governance in controlling the implementation of SDGs in companies. This study uses a qualitative approach using a systematic literature review with several stages starting from formulating research questions, collecting research data, analyzing research data, and describing research results. This research data is articles published in international journals indexed by Scopus. The results of previous studies mostly concluded that the presence of a board of commissioners has a positive effect on the implementation of SDGs in companies. Second, the role of the audit committee is very important for the implementation of SDGs for both large and small companies. The third conclusion is that internal auditors and KAP must be at the forefront to improve manager performance to be able to improve the performance of SDG implementation
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