Does carbon emissions disclosure affect Indonesian companies?

Autor:	I F S Wahyuningrum, S Oktavilia, A Setyadharma, R Hidayah, M Lina
Rok vydání:	2022
Předmět:	General Medicine General Chemistry
Zdroj:	IOP Conference Series: Earth and Environmental Science. 1108:012060
ISSN:	1755-1315 1755-1307
DOI:	10.1088/1755-1315/1108/1/012060
Popis:	This research aims to examine the factors that influence the disclosure of carbon emissions. The factors tested are PROPER rating, company size, profitability, leverage, and audit committee. The population in this study comprises high profile companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020. Purposive sampling is used in order to obtain 18 companies with 90 units of analysis. Multiple linear analysis was used to test the effects the variables have on each other. The quantity determination of carbon emission disclosure is measured using the GRI Standards 2016 index checklist by comparing the total items disclosed with the maximum total disclosed. The results of this study indicate that company size has a positive effect on carbon emission disclosure, while PROPER rating, profitability, leverage, and audit committee do not affect the disclosure of carbon emissions.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::09758ae7981ad110e36d4fbe89f81e4f https://doi.org/10.1088/1755-1315/1108/1/012060 Zobrazit plný text záznamu