| Abstrakt: |
The purpose of this study is to investigate the impact of carbon performance, green strategy and financial performance on carbon emissions disclosure based on GRI 305: Emissions, of five polluting industrial sectors in Indonesia during period of 2017 to 2020. Factors affect carbon disclosure show conflicting results like positive, negative, and also no affect. All these findings in this paper may provide a new insight about what factor that affect pollutant industry disclose their carbon information. Pollutant industry are the main source of carbon pollution, therefore they have an important role about environment responsibility. Content analysis and OLS regression are used in the analysis, and find that green strategy and financial performance give impact on carbon emissions disclosure. However, carbon performance, does not impact on carbon emissions. It seems that companies in the polluting industrial sectors in Indonesia implement green strategy and still focuses on financial performance. Nevertheless, the carbon mitigation concern is low since there is no mandatory for Indonesian companies to measure dan report their carbon emissions. [ABSTRACT FROM AUTHOR] |
