Penelitian ini bertujuan untuk menganalisis pengaruh tekanan stakeholder, board diversity, dan visitabilitas media terhadap pengungkapan sustainability report. Perusahaan dituntut untuk memiliki kinerja lingkungan dan sosial yang baik, di samping kinerja keuangannya. Sustainability report di Indonesia tengah hangat diperbincangkan dan sebagian besar perusahaan di Indonesia mulai menyeimbangkan antara penyesuaian laba dan perbaikan lingkungan dengan prinsip triple bottom line yang dianggap sebagai patokan utama dalam membangun bisnis keberlanjutan. Metode penelitian yang digunakan adalah metode deskriptif dan verifikatif. Populasi dalam penelitian ini berjumlah 49 perusahaan subsektor bank yang terdaftar di Bursa Efek Indonesia periode 2018-2022 dan sampel yang digunakan dalam penelitian ini sebanyak 44 perusahaan yang di dapat menggunakan metode purposive sampling. Teknik analisis yang digunakan yaitu analisis regresi data panel. Hasil penelitian menggunakan model fixed effect menunjukan bahwa tekanan karyawan berpengaruh positif signifikan terhadap pengungkapan sustainability report, tekanan investror berpengaruh positif signifikan terhadap pengungkapan sustainability report, gender diversity dewan direksi berpengaruh positif signifikan terhadap pengungkapan sustainability report, gender diversity dewan komisaris berpengaruh positif signifikan terhadap pengungkapan sustainability report, nationality diversity dewan direksi berpengaruh negatif tidak signifikan terhadap pengungkapan sustainability report, nationality diversity dewan komisaris berpengaruh positif signifikan terhadap pengungkapan sustainability report, dan visitabilitas media berpengaruh positif signifikan terhadap pengungkapan sustainability report.
Kata Kunci: Pengungkapan Sustainability Report, Tekanan Stakeholder, Board Diversity, Visitabilitas Media.

This research aims to analyze the influence of stakeholder pressure, board diversity, and media visitability on the disclosure of sustainability reports. Companies are required to have good environmental and social performance, in addition to their financial performance. Sustainability reports in Indonesia are being hotly discussed and most companies in Indonesia are starting to balance profit adjustments and environmental improvements with the triple bottom line principle which is considered the main benchmark in building a sustainable business. The research method used is descriptive and verification methods. The population in this study was 49 banking subsector companies listed on the Indonesia Stock Exchange for the 2018-2022 period and the sample used in this research was 44 companies which could use the purposive sampling method. The analysis technique used is panel data regression analysis. The results of research using the fixed effect model show that employee pressure has a significant positive effect on sustainability report disclosure, investor pressure has a significant positive effect on sustainability report disclosure, gender diversity of the board of directors has a significant positive effect on sustainability report disclosure, gender diversity of the board of commissioners has a significant positive effect on sustainability disclosure report, nationality diversity of the board of directors has a negative and insignificant effect on sustainability report disclosure, nationality diversity of the board of commissioners has a significant positive effect on sustainability report disclosure, and media visitability has a significant positive effect on sustainability report disclosure.
Keywords: Sustainability Report Disclosure, Stakeholder Pressure, Board Diversity, Media Visitability.