Determinants of Carbon Emission Disclosure in Corporate Governance Perspective

Rindy Dwi Ladista (), Lindrianasari and Usep Syaipudin
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Rindy Dwi Ladista: Lampung University, Master of Accounting Science
Lindrianasari: Lampung University, Accounting Department
Usep Syaipudin: Lampung University, Accounting Department

A chapter in Proceedings of the International Conference of Economics, Business, and Entrepreneur (ICEBE 2022), 2023, pp 349-357 from Springer

Abstract: Abstract Carbon emissions disclosure in Indonesia is low. This research attempts to examine the determinants of carbon emission disclosure in a corporate governance perspective empirically with the variables as follow: managerial ownership, female director size, directors job specifications, independent commissioner size, and commissioners job specifications using stakeholder theory, legitimacy theory, and signaling theory. The sample of this research were companies listed on IDX in 2020 of the basic materials, energy, and industrial sectors as well as those that announced annual reports and sustainability reports. Regression analysis was used with the result that all the independent variables have no effect on the carbon emission disclosure This research had some limitations, the sample was small amount because many companies did not announce sustainability reports. Four of five independent variables using dummy. Future research is expected to use non-dummy in measuring corporate governance. It is hoped that companies will increase be able to disclose carbon emissions and focus on reducing carbon emissions.

Keywords: carbon emission disclosure; corporate governance; carbon accounting (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-2-38476-064-0_37

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DOI: 10.2991/978-2-38476-064-0_37

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