Determinants of Carbon Disclosure-Indonesia Public-Listed Firm

DOI

10.2991/978-2-38476-303-0_76How to use a DOI?

Keywords

carbon emission; environmental committee; legitimate; accountability

Abstract

This paper aims to empirically investigate the effect of profitability, institutional ownership, the size of the firm's assets, age, and the existence of an environmental committee (EEC) on carbon emission disclosure (CED). We use 155 energy and raw goods sector firms. All samples were observed for four years, from 2019 to 2022. We analyzed the collected data using panel data regression. This study confirms that profitability, firm age, and environmental committee significantly positively affect CED. On the contrary, institutional ownership and the size of the firm's assets positively impact CED. This research expands prior literature and uses environmental committees as a factor that is thought to explain CED. Prior studies still need to use environmental committees, especially in Indonesia.

Copyright

© 2024 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Download article (PDF)

TY  - CONF
AU  - Ilham Henriawan
AU  - Hasan Mukhibad
AU  - Meilani Intan Pertiwi
AU  - Dina Nur Himmatina
PY  - 2024
DA  - 2024/12/11
TI  - Determinants of Carbon Disclosure-Indonesia Public-Listed Firm
BT  - Proceedings of the 4th International Conference on Social Sciences and Law (ICSSL 2024)
PB  - Atlantis Press
SP  - 828
EP  - 839
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-303-0_76
DO  - 10.2991/978-2-38476-303-0_76
ID  - Henriawan2024
ER  -