| Issue |
E3S Web Conf.
Volume 650, 2025
The 10th International Conference on Energy, Environment, and Information Systems (ICENIS 2025)
|
|
|---|---|---|
| Article Number | 02049 | |
| Number of page(s) | 8 | |
| Section | Environment | |
| DOI | https://doi.org/10.1051/e3sconf/202565002049 | |
| Published online | 10 October 2025 | |
Environmental disclosure practices in manufacturing sector in developing countries: Evidence from Indonesia
1 Accounting Department, Faculty of Economics and Business, Universitas Negeri Semarang, Gunungpati 50229, Semarang, Indonesia
2 Accounting Department, Faculty of Economics and Business, Universitas Negeri Semarang, Gunungpati 50229, Semarang, Indonesia
* Corresponding author: gigihprasofi@students.unnes.ac.id
This study examines the influence of company age, company size, gender diversity, and environmental performance on environmental disclosure in manufacturing companies in Indonesia. A total of 296 observations from 74 firms listed on the Indonesia Stock Exchange (2020–2023) were analyzed using multiple linear regression. The results show that company size and environmental performance positively affect environmental disclosure, while company age and gender diversity do not. This study introduces a novel approach by applying human capital theory to explain the role of gender diversity in environmental transparency, which has rarely been explored in prior Indonesian studies. This creative integration offers new insights for stakeholders in understanding the determinants of environmental accountability in emerging economies.
Key words: environmental disclosure / gender diversity / human capital theory / company size / environmental performance
© The Authors, published by EDP Sciences, 2025
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