Scholarlink

Climate change poses a serious threat to global economic sustainability, prompting stakeholders worldwide to develop strategies aimed at mitigating its impact, particularly in line with Sustainable Development Goal (SDG) 13. One such strategy is the practice of carbon emission disclosure in sustainability reporting. This study aims to examine the determinants and moderating factors influencing Carbon Emission Disclosure (CED). The determinants include corporate governance, institutional ownership, and corporate characteristics. Furthermore, the study investigates the moderating role of environmental performance using the GRI 300 indicators. The sample was selected amount to 22 non-financial companies listed on the Indonesia Stock Exchange during the period 2019–2023, resulting in 110 data observations selected through purposive sampling. The data were analyzed using Moderated Regression Analysis (MRA) with STATA 18. The findings reveal that board independence and firm size have a positive influence on CED. Additionally, environmental performance moderates the relationship between board independence, female directors, firm size, and leverage on CED.

错误：搜索内容不能为空，请输入英文关键词
错误：关键词超出字数限制，请精简
高级检索

Corporate Governance, Institutional Ownership, and Corporate Characteristics on Carbon Emission Disclosure with Environmental Performance as a Moderator

  • 章节

  • 发表日期：

    2026年

查看全文
  • Salma Luthfania Patra,
  • Majidah Majidah

摘要

Climate change poses a serious threat to global economic sustainability, prompting stakeholders worldwide to develop strategies aimed at mitigating its impact, particularly in line with Sustainable Development Goal (SDG) 13. One such strategy is the practice of carbon emission disclosure in sustainability reporting. This study aims to examine the determinants and moderating factors influencing Carbon Emission Disclosure (CED). The determinants include corporate governance, institutional ownership, and corporate characteristics. Furthermore, the study investigates the moderating role of environmental performance using the GRI 300 indicators. The sample was selected amount to 22 non-financial companies listed on the Indonesia Stock Exchange during the period 2019–2023, resulting in 110 data observations selected through purposive sampling. The data were analyzed using Moderated Regression Analysis (MRA) with STATA 18. The findings reveal that board independence and firm size have a positive influence on CED. Additionally, environmental performance moderates the relationship between board independence, female directors, firm size, and leverage on CED.