The content and determinants of greenhouse gas emission disclosure: Evidence from Indonesian companies

Faisal Faisal, Erika Dwi Andiningtyas, Tarmizi Achmad, Haryanto Haryanto and Wahyu Meiranto

Corporate Social Responsibility and Environmental Management, 2018, vol. 25, issue 6, 1397-1406

Abstract: This paper examined the content and determinants of greenhouse gas (GHG) emission disclosure practices. This study found that the number of firms disclosed is increased from 42.9% in 2011 to 48.1% in 2014. The assessment of risks and opportunities of climate change theme is the most disclosed item. Miscellaneous industries disclosed more GHG emission information compared with any other industry. The results also show that profitability, leverage, company size, and industry are significant determinants that can explain the extent of GHG emission disclosure. The findings of this study indicated that GHG emission disclosures are used as a mechanism to reduce pressures from stakeholders. This study contributes to the GHG emission disclosure literature by providing patterns and determinants of companies' GHG emission disclosure in an emerging country.

Date: 2018
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Citations: View citations in EconPapers (8)

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https://doi.org/10.1002/csr.1660

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Persistent link: https://EconPapers.repec.org/RePEc:wly:corsem:v:25:y:2018:i:6:p:1397-1406

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