Analysis of the influence of financial, carbon, and environmental performance on carbon emission disclosure

This title has been presented on Thursday, December 14, 2023 at 15.40-15.50 GMT+7.

Abstract

This title has been presented on Thursday, December 14, 2023 at 15.40-15.50 GMT+7.

One of the negative impacts of industrial development is the increase in earth's surface temperature caused by greenhouse gas emissions. Until 2022, the largest contributor to carbon emissions in Indonesia will be industrial activities in the energy sector. This research aims to determine the influence of financial, carbon and environmental performance on carbon emissions disclosure. The sample in this study was selected using a purposive sampling method, namely 20 energy sector companies listed on the Indonesian Stock Exchange. The method used is panel data regression analysis. The dependent variable is carbon emissions disclosure, while the independent variables are profitability, leverage, environmental performance, company size and carbon performance. The research results show that the independent variables financial performance, environmental performance, and company size have a significant effect on carbon emissions disclosure, while the leverage and carbon performance variables do not have a significant effect on carbon emissions disclosure.