DAMPAK TEKANAN KARYAWAN, TEKANAN KONSUMEN, TEKANAN PEMEGANG SAHAM, DAN GREEN INTELLECTUAL CAPITAL PADA PENGUNGKAPAN LAPORAN KEBERLANJUTAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2023)

This study aims to analyze the influence of Employee Pressure, Consumer Pressure, Shareholder Pressure, and Green Intellectual Capital on Sustainability report Disclosure in manufacturing companies listed on the Indonesian Stock Exchange (BEI) during the 2023 period. The research sample was obtained using a purposive sampling method, resulting in a total of 32 companies that met the criteria in 2023. This study employd multiple linear regression analysis with the assistance of IBM SPSS 27 software. The result indicates that employee pressure, consumer pressure, and shareholder pressure have a significant positive effect on
sustainability report disclosure, whereas green intellectual capital has a significant negative effect