The effect of media exposure, type of companies, and environmental performance on carbon emission disclosure of Indonesia companies

Authors

  • I Putu Billy Herdiawan Universitas Pendidikan Nasional
  • I Gusti Ayu Agung Pradnya Dewi

Abstract

This study aimed to obtain empirical evidence regarding the effect of media exposure, regulators, environmental performance on the disclosure of carbon emissions in manufacturing companies in Indonesia. Measurement of the extent of carbon disclosure was by using a checklist developed based on the information request sheet provided by the CDP (Carbon Disclosure Project). The population of this study was all manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. The samples of this research were the listed companies using purposive sampling method. There were 15 companies in 2016, 15 companies in 2017, and 15 companies in 2018 that fit the criteria as the samples of the research. The classic assumption test is performed for data analysis and regression analysis for hypothesis testing. The results of this study indicated that media exposure affects the disclosure of corporate carbon emissions in Indonesia. While the regulator and environmental performance had not any effect on the disclosure of corporate carbon emissions in Indonesia.

Keywords: Carbon Emissions, Greenhouse Gases, Voluntary Disclosures

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2020-11-27

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