Media of Carbon Emissions Disclosure and Return on Asset Operations in State-owned Enterprises Public Company

Ari Purwanti, Harnovinsah Harnovinsah and Lucky Nugroho
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Ari Purwanti: Faculty of Economics, Universitas Dian Nusantara, Jakarta, Indonesia
Lucky Nugroho: Faculty of Economics and Business, Universitas Mercu Buana, Jakarta, Indonesia

International Journal of Energy Economics and Policy, 2022, vol. 12, issue 3, 418-424

Abstract: The disclosure of carbon emissions information must be presented based on the Circular of Financial Services Authority No.30/SEOJK.04/2016 on the public companies including social and environmental responsibility reports in their Annual or Sustainability Reports. Therefore, the State-Owned Companies (BUMN), as the state-owned business entities listed on the Indonesia Stock Exchange (IDX), must indeed disclose their carbon emissions for their business operations. Therefore, this research aims to examine the extent of carbon emissions disclosure in the state-owned enterprises listed on the IDX studied from their websites and influence from the rate of return on their assets. The research uses the data from state-owned companies listed on the IDX from 2016 to 2019. It examines the multiple linear regression techniques. The Result looks that websites have a significant negative effect on the extent of carbon emission disclosure. Meanwhile, the return rate on the operating assets has no significant impact on the scope of disclosure of carbon emissions information.

Keywords: Disclosure; Carbon emissions; Websites; Rate of return on assets (search for similar items in EconPapers)
JEL-codes: F64 F65 L21 L26 (search for similar items in EconPapers)
Date: 2022
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

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