The Effect of Company Size, Profitability, Leverage, Media Exposure, and Liquidity on Carbon Emissions Disclosure

Eva Yulianti () and Stephanus Remond Waworuntu
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Eva Yulianti: President University
Stephanus Remond Waworuntu: President University

Annals of Data Science, 2025, vol. 12, issue 4, No 7, 1285-1313

Abstract: Abstract Carbon emissions disclosure (CED) has become a pivotal aspect of corporate sustainability efforts, reflecting a company’s commitment to environmental responsibility and accountability. This study delves into the complex connection between CED and corporate attributes. The study aims to uncover carbon emission (CE) transparency within the organization and provide environmental sustainability. The data were collected from 420 professionals from diverse industry sectors (IS). Board diversity (BD) and IS influence carbon disclosure (CD) behaviors, and elucidate the symbiotic relationship between financial performance (FP) and sustainability commitments. The SPSS program was used to examine the gathered data. The results show that firms with strong FP and governance structures (GS) have been positively correlated with transparent CED. The study result indicates companies engage in more transparent CED to maintain stakeholder trust and attract socially responsible investors. The study’s novelty lies in promoting transparency, and accountability on CED in the corporate governance (CG) and principles, as well as transformative corporate environment sustainability practices in a dynamic business landscape. The study contributed to providing valuable insights to companies exhibiting higher levels of CED and operating the firms with an environmental conscience. This research further contributes to offering actionable insights for policymakers, practitioners, and investors seeking to navigate the evolving landscape of corporate sustainability. GSs are fostered to drive positive environmental outcomes and promote ecological performances and the trust of the stakeholders. The study demonstrates that diverse companies across industries disclose CE practices under industry-specific pressures and regulatory expectations.

Keywords: Carbon emission disclosure; Corporate attributes; Company size; Stakeholders; Corporate governance; Environmental regulation (search for similar items in EconPapers)
Date: 2025
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DOI: 10.1007/s40745-024-00564-x

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