Firm Performance, Board Independence and Carbon Emission Disclosure

Author(s)	Mega Manta Oktarina, Erna Setiany
Country	Indonesia
Abstract	The purpose of this study is to evaluate the factors that influence the disclosure of carbon emissions by publicly traded companies in Indonesia. The sample for this study consisted of 126 companies listed on the Indonesian Stock Exchange between 2018 and 2019 with 252 observations. The results of multiple regression analysis indicated that profitability and firm size had a substantial positive effect on carbon emissions disclosure, but growth, leverage, and the composition of the commission's board had no effect on carbon emissions disclosure. The consequences of this research are critical in encouraging regulatory bodies and policymakers to make carbon emissions disclosure mandatory for businesses in Indonesia, particularly those that are sensitive to and dependent on the environment.
Keywords	Carbon Emissions, Independent Commissioners, Environment, Carbon Footprint, Climate Change, Sustainable Development
Field	Sociology > Economics
Published In	Volume 4, Issue 5, September-October 2022
Published On	2022-09-13
Cite This	Firm Performance, Board Independence and Carbon Emission Disclosure - Mega Manta Oktarina, Erna Setiany - IJFMR Volume 4, Issue 5, September-October 2022. DOI 10.36948/ijfmr.2022.v04i05.029
DOI	https://doi.org/10.36948/ijfmr.2022.v04i05.029
Short DOI	https://doi.org/10/gqvmzd

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