Pengaruh Green Strategy, Biaya Lingkungan dan Good Corporate Governance terhadap Pengungkapan Emisi Karbon (Studi Empiris pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Periode 2021-2023)

Abstract

The accelerating process of climate change, which threatens various aspects of life, puts pressure on companies to manage the impact on environmental quality. Carbon emission disclosure has become a sustainability accounting approach as a complement to the issuance of Nationally Determined Contributions. However, there are no regulations regarding carbon emission disclosure in Indonesia, so it is still voluntary disclosure. This study aims to find empirical evidence regarding the effect of green strategy, environmental costs, and independent commissioner on carbon emissions disclosure. In this study, profitability and company size as control variables. The population of this study consisted of all energy companies listed on the Indonesia Stock Exchange during the period 2021-2023. The sampling technique used purposive sampling and obtained a total of 48 companies as research sample. Data analysis using panel data regression with EViews 12 application as an analysis tool. The results of this study indicate that the green strategy and company size variables has a positive effect on carbon emissions disclosure. However, the variables of environmental costs, independent commissioner and profitability variables have no effect on carbon emissions disclosure.