The Impact of Corporate Governance on Carbon Emission Disclosure: A Study of Listed Companies on the Indonesia Stock Exchange

Peni Lasmiati; Sri Rahayu; Enggar Diah Puspa Arum; Wiralestari Wiralestari

doi:10.55927/ajabm.v4i1.58

Authors

Peni Lasmiati Universitas Jambi
Sri Rahayu Universitas Jambi
Enggar Diah Puspa Arum Universitas Jambi
Wiralestari Wiralestari Universitas Jambi

DOI:

https://doi.org/10.55927/ajabm.v4i1.58

Keywords:

Corporate Governance, Carbon Emission Disclosure, Indonesia Stock Exchange

Abstract

This study aims to examine the influence of corporate governance mechanisms on carbon emission disclosure among companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. The independent variables include board independence, gender diversity, the presence of a CSR department, and managerial ownership, while the dependent variable is carbon emission disclosure. Using multiple linear regression and the Newey-West method to address autocorrelation issues, the findings indicate that board independence, the presence of a CSR department, firm size, ROA, and leverage have a positive and significant effect on carbon emission disclosure. However, managerial ownership does not show a significant effect. This research contributes to the literature on corporate governance and environmental disclosure and provides insights for companies and regulators to enhance the transparency of carbon-related information.

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