| Issue |
E3S Web Conf.
Volume 426, 2023
The 5th International Conference of Biospheric Harmony Advanced Research (ICOBAR 2023)
|
|
|---|---|---|
| Article Number | 02093 | |
| Number of page(s) | 5 | |
| Section | Innovative Management and Sustainable Society | |
| DOI | https://doi.org/10.1051/e3sconf/202342602093 | |
| Published online | 15 September 2023 | |
The effect of financial distress and firm size on carbon emission disclosure
Accounting Department, BINUS Online Learning, Bina Nusantara University, 11480 Jakarta, Indonesia
* Corresponding author: metya.kartikasary@binus.ac.id
This study aims to examine the effect of financial distress, corporate governance, and firm size on carbon emission disclosure in the Indonesian Energy Sector during the world energy crisis. Using 56 data from energy sector industries in 2021 (during the global energy crisis), this research is analyzed with linear regression method. The results of the study show that financial distress has no effect on the disclosure of carbon emissions, although the world is being hit by an energy crisis. Meanwhile, corporate governance and firm size have a positive and significant effect on carbon emission disclosure. Related to legitimacy theory and stakeholder theory, a firm with good corporate governance has responsible to disclose all information to stakeholders. The larger firm also has wide access to open their information than small firms.
© The Authors, published by EDP Sciences, 2023
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
Current usage metrics show cumulative count of Article Views (full-text article views including HTML views, PDF and ePub downloads, according to the available data) and Abstracts Views on Vision4Press platform.
Data correspond to usage on the plateform after 2015. The current usage metrics is available 48-96 hours after online publication and is updated daily on week days.
Initial download of the metrics may take a while.