Carbon Emission Report: A Review Based on Environmental Performance, Company Age and Corporate Governance Badingatus Solikhah1, Indah Fajarini Sri Wahyuningrum1, Agung Yulianto1, Edi Sarwono2, Anna Kania Widiatami3
Universitas Negeri Semarang
Abstract
The aim of this research is to explore the practice of carbon emission disclosure in the manufacturing company. This paper also examines the factors that influence the disclosure of carbon emissions. The factors tested are environmental performance, company age, managerial ownership, institutional ownership and the proportion of independent commissioners. This study uses a sample of 40 manufacturing companies listed on the Indonesia Stock Exchange in 2012-2015. The data analysis methods included were descriptive statistical analysis and panel data regression analysis. The level of carbon emission disclosure in manufacturing companies in Indonesia is in the low category. This means that companies are less concerned about environmental reporting problems. The results of this study indicate that company age, institutional ownership, and independent commissioners have a positive effect on disclosure of carbon emissions, while environmental performance and managerial ownership have no effect on disclosure of carbon emissions
