Proceedings of the International Conference of Economics, Business, and Entrepreneur (ICEBE 2022)

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Determinants of Carbon Emission Disclosure in Corporate Governance Perspective

Authors
Rindy Dwi Ladista1, *, Lindrianasari2, Usep Syaipudin2
1Master of Accounting Science, Lampung University, Bandar Lampung, Lampung, Indonesia
2Accounting Department, Lampung University, Bandar Lampung, Lampung, Indonesia
*Corresponding author. Email: rindydwiladista@gmail.com
Corresponding Author
Rindy Dwi Ladista
Available Online 30 May 2023.
DOI
10.2991/978-2-38476-064-0_37How to use a DOI?
Keywords
carbon emission disclosure; corporate governance; carbon accounting
Abstract

Carbon emissions disclosure in Indonesia is low. This research attempts to examine the determinants of carbon emission disclosure in a corporate governance perspective empirically with the variables as follow: managerial ownership, female director size, directors job specifications, independent commissioner size, and commissioners job specifications using stakeholder theory, legitimacy theory, and signaling theory. The sample of this research were companies listed on IDX in 2020 of the basic materials, energy, and industrial sectors as well as those that announced annual reports and sustainability reports. Regression analysis was used with the result that all the independent variables have no effect on the carbon emission disclosure This research had some limitations, the sample was small amount because many companies did not announce sustainability reports. Four of five independent variables using dummy. Future research is expected to use non-dummy in measuring corporate governance. It is hoped that companies will increase be able to disclose carbon emissions and focus on reducing carbon emissions.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the International Conference of Economics, Business, and Entrepreneur (ICEBE 2022)
Series
Advances in Economics, Business and Management Research
Publication Date
30 May 2023
ISBN
978-2-38476-064-0
ISSN
2352-5428
DOI
10.2991/978-2-38476-064-0_37How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Rindy Dwi Ladista
AU  - Lindrianasari
AU  - Usep Syaipudin
PY  - 2023
DA  - 2023/05/30
TI  - Determinants of Carbon Emission Disclosure in Corporate Governance Perspective
BT  - Proceedings of the International Conference of Economics, Business, and Entrepreneur (ICEBE 2022)
PB  - Atlantis Press
SP  - 349
EP  - 357
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-2-38476-064-0_37
DO  - 10.2991/978-2-38476-064-0_37
ID  - Ladista2023
ER  -