IDEAS home Printed from https://ideas.repec.org/a/aoj/ijsaam/v5y2021i1p103-112id7189.html
   My bibliography  Save this article

R&D Intensity, Industrial Sensitivity, and Carbon Emissions Disclosure in Indonesia

Author

Listed:
  • Einde Evana

  • Lindrianasari Lindrianasari

  • Rona Majidah

Abstract

This study examines the effect of R&D intensity and the type of industry on carbon emission disclosure (CED). The measurement of CED employs an index developed by Choi et al. (2013) based on the carbon disclosure project (CDP). The final data from this study comprise 264 company observations during the period of 2015–2018, sourced from a database of companies listed on the Indonesia Stock Exchange. The data were tested using ordinary least squares multiple regression. Results revealed that companies with lower R&D funding tend to disclose higher carbon emissions than those with higher R&D funding. Furthermore, companies whose operations are sensitive to carbon pollution are likely to disclose higher carbon emissions and vice versa. The findings indicate that there are more sensitive companies trying to fulfill their legitimacy to the public (stakeholders) compared to insensitive companies.

Suggested Citation

  • Einde Evana & Lindrianasari Lindrianasari & Rona Majidah, 2021. "R&D Intensity, Industrial Sensitivity, and Carbon Emissions Disclosure in Indonesia," Indonesian Journal of Sustainability Accounting and Management, Asian Online Journal Publishing Group, vol. 5(1), pages 103-112.
    • Handle: RePEc:aoj:ijsaam:v:5:y:2021:i:1:p:103-112:id:7189
    as

    Download full text from publisher

    File URL: https://www.asianonlinejournals.com/index.php/ijsam/article/view/7189/3214
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    ;
    ;
    ;
    ;
    ;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:aoj:ijsaam:v:5:y:2021:i:1:p:103-112:id:7189. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sara Lim (email available below). General contact details of provider: https://www.asianonlinejournals.com/index.php/ijsam/about/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.