The Effect Of Environmental Performance, Industry Type, And Company Size On Carbon Emission Disclosure

Authors

  • Ida Ayu Ary Mahadewi Universitas Udayana
  • Ni Made Adi Erawati Universitas Udayana
  • Gusti Ayu Nyoman Budiasih Universitas Udayana
  • I Putu Sudana Universitas Udayana

DOI:

https://doi.org/10.37385/msej.v4i6.3463

Keywords:

Carbon Emission Disclosure

Abstract

Carbon emission disclosure is an essential component of carbon accounting, which mandates that companies measure, acknowledge, document, present, and reveal their carbon emissions. This investigation seeks to assess how environmental performance, industry classification, and company size affect the disclosure of carbon emissions. The research was conducted on non-financial firms that were publicly listed on the Indonesia Stock Exchange from 2019 to 2021. A total of 186 observations were made over a span of three years, and they were chosen through purposive sampling. The analytical approach employed in this study was Multiple Linear Regression Analysis. The findings of the analysis reveal that environmental performance has an adverse effect on the disclosure of carbon emissions, the industry type does not have a significant impact on carbon emission disclosure, and company size plays a role in influencing the disclosure of carbon emissions.

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Published

2024-11-20

How to Cite

Mahadewi, I. A. A., Erawati, N. M. A. ., Budiasih, G. A. N. ., & Sudana, I. P. . (2024). The Effect Of Environmental Performance, Industry Type, And Company Size On Carbon Emission Disclosure. Management Studies and Entrepreneurship Journal (MSEJ), 4(6), 9565–9576. https://doi.org/10.37385/msej.v4i6.3463