2026-10-14T16:06:14Z https://data.mendeley.com/oai

oai:data.mendeley.com/ps38btffxc.1 2026-07-25T07:08:57Z

Andrian, Tommy Research Data Winata et al (2026) Mendeley Data This study examines the influence of CSR Sustainability Reporting, CSR Strategy, and Women Managers on ESG Controversies among non-financial companies in Indonesia and Malaysia. The research employs a quantitative approach using secondary data obtained from the LSEG (Refinitiv) Database. The sample consists of 1,347 firm-year observations from non-financial companies over the period 2014-2025, structured as an unbalanced panel dataset. The analysis was conducted using panel data regression techniques in EViews. Firm Size, Return on Assets (ROA), and Debt-to-Equity Ratio (DER) were included as control variables. The findings reveal that CSR Strategy and Women Managers have a positive and significant effect on ESG Controversies, while CSR Sustainability Reporting does not significantly influence ESG Controversies. These results suggest that firms with stronger CSR strategic commitments and higher representation of women in managerial positions are better able to meet stakeholder expectations and strengthen oversight, leading to a reduced level of ESG-related controversies. Conversely, sustainability reporting alone appears insufficient to influence the occurrence of ESG controversies. This study contributes to the growing literature on corporate sustainability, governance, and ESG performance in emerging markets. The findings provide practical implications for corporate managers and policymakers by highlighting the importance of strengthening the implementation and monitoring of CSR Strategies and governance mechanisms to mitigate ESG-related risks. Furthermore, the study supports the achievement of the United Nations Sustainable Development Goals (SDGs), particularly SDG 5 through the promotion of women’s participation in managerial positions, and SDG 16 through enhanced corporate accountability, transparency, and governance. Sustainability Corporate Social Responsibility Winata, Kevin Ricko, Ricko Dataset doi:10.17632/ps38btffxc.1 oai:data.mendeley.com/ps38btffxc.1 Creative Commons Attribution 4.0 International http://creativecommons.org/licenses/by/4.0 https://data.mendeley.com/datasets/ps38btffxc 2026-07-25T07:08:57Z