| Issue |
E3S Web Conf.
Volume 448, 2023
The 8th International Conference on Energy, Environment, Epidemiology and Information System (ICENIS 2023)
|
|
|---|---|---|
| Article Number | 03017 | |
| Number of page(s) | 9 | |
| Section | Environment Science | |
| DOI | https://doi.org/10.1051/e3sconf/202344803017 | |
| Published online | 17 November 2023 | |
The practice of disclosing carbon emissions in developing countries: Evidence from indonesia
1 Accounting Department, Faculty of Economics and Business, Universitas Negeri Semarang, Gunungpati 50229, Semarang, Indonesia
2 Economics Department, Faculty of Economics and Business, Universitas Negeri Semarang, Gunungpati 50229, Semarang, Indonesia
* Corresponding author: i.fajarini@mail.unnes.ac.id
This study seeks to analyze the practice of disclosing carbon emissions by public companies in Indonesia. It also explores what determinants influence these emissions. The determinants that have been tested are institutional ownership, board diversity, profitability, leverage, and environmental performance. This study uses a sample of 35 public companies in non-financial sectors that were listed on the Indonesia Stock Exchange during the period 2017-2021. The collected data were analyzed using descriptive statistical analysis and multiple linear regression analysis. The results show that disclosure of carbon emissions in Indonesia still tends to be low. The factors found to influence this disclosure are environmental performance which has a positive effect and institutional ownership has a negative effect. Meanwhile, other variables such as the diversity of board nationalities, profitability, and leverage have no effect on the disclosure of carbon emissions.
© 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.