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Effect of Carbon Performance, Company Characteristics and Environmental Performance on Carbon Emission Disclosure: Evidence from Indonesia

Dwi Ratmono, Darsono Darsono and Selviana Selviana
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Dwi Ratmono: Department of Accounting, Faculty of Economics and Business, Universitas Diponegoro, Indonesia.
Darsono Darsono: Department of Accounting, Faculty of Economics and Business, Universitas Diponegoro, Indonesia.
Selviana Selviana: Department of Accounting, Faculty of Economics and Business, Universitas Diponegoro, Indonesia.

International Journal of Energy Economics and Policy, 2021, vol. 11, issue 1, 101-109

Abstract: This study aims to examine and obtain empirical evidence of the factors that influence the disclosure of carbon emissions in public listed companies in Indonesia. The factors tested include carbon performance, firm size, profitability, leverage, capital expenditure, the level of asymmetry of company information and environmental performance. The population in this study are companies listed on the Indonesia Stock Exchange. The sample selection method uses a purposive sampling method, namely sampling based on criteria: publishing annual reports and sustainability reports in 2013 - 2017 and disclosing carbon emissions explicitly. The final sample in this study were 9 companies. The results showed that company size and capital expenditure had a positive and significant effect on carbon emission disclosure. Meanwhile, profitability and leverage have a negative and significant effect. The results also showed that carbon performance, the level of information asymmetry and environmental performance did not significantly influence the disclosure of carbon emissions.

Keywords: Carbon Emissions Disclosure; Carbon Performance; Environmental Disclosures; Environmental Performance (search for similar items in EconPapers)
JEL-codes: M41 Q51 Q56 (search for similar items in EconPapers)
Date: 2021
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