Nur Fadlilah, H. and Saritua Simatupang, F. 2026. Governance Composition of Board Directors and Audit Committees: Gender Diversity Moderation in Sustainability Reporting. Summa : Journal of Accounting and Tax. 4, 2 (Apr. 2026), 98–106. DOI:https://doi.org/10.61978/summa.v4i2.1299.