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Ownership Structure And Carbon Disclosure: Evidence On The Moderating Effect Of Profitability

Author

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  • Acep Komara

    (Universitas Swadaya Gunung Jati, Indonesia)

  • Serli Ananda Amelia Putri

    (Universitas Swadaya Gunung Jati, Indonesia)

  • Najla Tuffahati

    (Universitas Swadaya Gunung Jati, Indonesia)

  • Kamalah Saadah

    (Universitas Swadaya Gunung Jati, Indonesia)

  • Haslinda Yusoff

    (Universiti Teknologi MARA, Malaysia)

Abstract

This research aims to examine the impact of state and public ownership on carbon emissions disclosure, with profitability serving as a moderating variable and leverage as a control variable. The sample includes non-financial firms listed on the Indonesia Stock Exchange between 2021 and 2023. Through statistical analysis and modelling, the study found that state ownership positively and significantly influences carbon emissions disclosure, while public ownership does not significantly impact it. In addition, profitability cannot moderate the relationships between state and public ownership to the carbon emissions disclosure.

Suggested Citation

  • Acep Komara & Serli Ananda Amelia Putri & Najla Tuffahati & Kamalah Saadah & Haslinda Yusoff, 2025. "Ownership Structure And Carbon Disclosure: Evidence On The Moderating Effect Of Profitability," Management of Sustainable Development, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 17(2), pages 16-30, December.
    • Handle: RePEc:blg:msudev:v:17:y:2025:i:2:p:16-30:n:2
    DOI: https://doi.org/10.54989/msd-2025-0010
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