The Influence of Carbon Performance, Green Strategy, and Institutional Ownership on Carbon Emission Disclosure

Nabila Islamiah; Irma Paramita Sofia

doi:10.55927/ajabm.v4i4.541

Authors

Nabila Islamiah Pembangunan Jaya University
Irma Paramita Sofia Pembangunan Jaya University

DOI:

https://doi.org/10.55927/ajabm.v4i4.541

Keywords:

Carbon Emissions, Institutional Ownership, Carbon Performance, Green Strategy

Abstract

Carbon emissions represent a major component of Greenhouse Gases (GHG). This study aims to provide empirical evidence on the extent to which carbon performance, green strategy, and institutional ownership influence carbon emission disclosure. The population in this study comprises companies in the transportation and industrial sectors listed on the Indonesia Stock Exchange during the 2021–2023 reporting period, spanning three years. A total of 60 companies were selected using purposive sampling. This study adopts a quantitative research approach, with data analysis performed using EViews 12 software. The implication of this research expected to serve as additional data and a guideline for corporate social responsibility disclosures, so that the reports contain broader and more detailed information and can be used as evaluation material for the related industries.

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