Sustainability and Carbon Emission Disclosure: How Profitability and Environmental Factors Influence Reporting in the Energy Industry

Ibnu Sutomo (), Syarifuddin Syarifuddin and Ratna Ayu Damayanti
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Ibnu Sutomo: STIE Pancasetia, Department of Accounting
Syarifuddin Syarifuddin: Hasanudin University, Department of Accounting, Faculty of Economics and Business
Ratna Ayu Damayanti: Hasanudin University, Department of Accounting, Faculty of Economics and Business

A chapter in Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024), 2025, pp 1912-1923 from Springer

Abstract: Abstract This research highlights the importance of global climate change issues and how carbon emissions impact both the environment and a company’s public image. Within the Triple Bottom Line (TBL) framework, which includes environmental, social, and economic dimensions, this study aims to analyze the factors influencing carbon emissions disclosure by energy companies, particularly in Indonesia. Using data from energy sector companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022, this research examines the effects of environmental performance, environmental costs, profitability, and firm size on carbon emissions disclosure. The findings indicate that environmental performance and profitability have a significant positive effect on carbon emissions disclosure, while environmental costs have no impact. Furthermore, the study finds that companies with a higher market value tend to disclose fewer carbon emissions. These findings are expected to provide valuable insights for companies to increase transparency in environmental matters and to support government policies aimed at reducing carbon emissions. The study contributes to understanding the dynamics between financial factors and environmental responsibility in the energy sector.

Keywords: Triple Bottom Line; Environmental performance; Environmental costs; and Profitability (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-758-8_152

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DOI: 10.2991/978-94-6463-758-8_152

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