IDEAS home Printed from https://ideas.repec.org/h/spr/advbcp/978-2-38476-064-0_37.html

Determinants of Carbon Emission Disclosure in Corporate Governance Perspective

In: Proceedings of the International Conference of Economics, Business, and Entrepreneur (ICEBE 2022)

Author

Listed:
  • Rindy Dwi Ladista

    (Lampung University, Master of Accounting Science)

  • Lindrianasari

    (Lampung University, Accounting Department)

  • Usep Syaipudin

    (Lampung University, Accounting Department)

Abstract

Carbon emissions disclosure in Indonesia is low. This research attempts to examine the determinants of carbon emission disclosure in a corporate governance perspective empirically with the variables as follow: managerial ownership, female director size, directors job specifications, independent commissioner size, and commissioners job specifications using stakeholder theory, legitimacy theory, and signaling theory. The sample of this research were companies listed on IDX in 2020 of the basic materials, energy, and industrial sectors as well as those that announced annual reports and sustainability reports. Regression analysis was used with the result that all the independent variables have no effect on the carbon emission disclosure This research had some limitations, the sample was small amount because many companies did not announce sustainability reports. Four of five independent variables using dummy. Future research is expected to use non-dummy in measuring corporate governance. It is hoped that companies will increase be able to disclose carbon emissions and focus on reducing carbon emissions.

Suggested Citation

  • Rindy Dwi Ladista & Lindrianasari & Usep Syaipudin, 2023. "Determinants of Carbon Emission Disclosure in Corporate Governance Perspective," Advances in Economics, Business and Management Research, in: Nairobi & Yuliansyah & Habibullah Jimad & Ryzal Perdana & Gede Eka Putrawan & Trio Yuda Septiawan (ed.), Proceedings of the International Conference of Economics, Business, and Entrepreneur (ICEBE 2022), pages 349-357, Springer.
    • Handle: RePEc:spr:advbcp:978-2-38476-064-0_37
    DOI: 10.2991/978-2-38476-064-0_37
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a
    for a similarly titled item that would be available.

    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:spr:advbcp:978-2-38476-064-0_37. 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: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    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.