Carbon emission disclosure, media exposure, carbon performance, and firm characteristics: Evidence from Indonesia

Sekar Kinanti Putri and Dianwicaksih Arieftiara
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Sekar Kinanti Putri: Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta, Pondok Labu, South Jakarta, 12450, DKI Jakarta, Indonesia
Dianwicaksih Arieftiara: Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta, Pondok Labu, South Jakarta, 12450, DKI Jakarta, Indonesia

International Journal of Research in Business and Social Science (2147-4478), 2023, vol. 12, issue 3, 335-344

Abstract: Indonesia has set target to reduce its carbon emissions by 29% to 41% for 2030 (Perpres No. 98 Year 2021). Contrary to this target, carbon emissions in Indonesia have increased by 157% from 1990 to 2018. This paper aims to investigate the effect of media exposure, carbon performance, and firm characteristics on carbon emission disclosure, and with firm size and firm age as control variables. The analysis technique used is multiple linear regression with panel data to analyzed 334 non-financial companies that are listed in the Indonesia Stock Exchange (IDX) during the period of 2018-2021. Main findings of the study demonstrate that (i) media exposure has no significant effect on carbon emission disclosure, (ii) carbon performance has negative significant effect on carbon emission disclosure, (iii) profitability has no significant effect on carbon emission disclosure, and (iv) leverage has no significant effect on carbon emission disclosure. Key Words:Media Exposure, Carbon Performance, Profitability, Leverage, Carbon Emission Disclosure

Date: 2023
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