气候变化领域集成服务门户(CCPortal): Determinants of carbon emission disclosure and the moderating role of environmental performance

CCPortal

DOI	10.1080/23311975.2023.2300518
	Determinants of carbon emission disclosure and the moderating role of environmental performance
	Wahyuningrum, I. F. S.; Ihlashul'amal, M.; Utami, S.; Djajadikerta, H. G.; Sriningsih, S.
发表日期	2024
ISSN	2331-1975
起始页码	11
结束页码	1
卷号	11 期号:1
英文摘要	This study has three objectives: exploring carbon emissions disclosure practices in Indonesia, seeking factors that influence carbon emissions disclosure, and analyzing the moderating role of environmental performance on these factors. The novelty of this study lies in the detailed research on carbon emission practices in Indonesia and the moderation model, which refers to a combination of sociopolitical, economy-oriented, and institutional theories. The sample for this study comprises 165 firm years. This study uses a sample of nonfinancial companies with PROPER ratings listed on the Indonesian stock exchange from 2017 to 2021. The results indicate that carbon emissions disclosures in Indonesia are steadily increasing, with a slightly increasing year-to-year alignment with companies' environmental performance. Regarding how companies disclose carbon emissions, they prefer numbers or countable information, focusing on standard information for carbon emissions disclosure and not disclosing their capital expenditure planning for carbon cost. The regression findings show that foreign boards, profitability, and media exposure significantly and positively influence carbon emissions disclosure. Moreover, leverage has a negative influence, and institutional ownership has an insignificant influence on the disclosure of carbon emissions. This study confirmed the moderating role of environmental performance variables in reversing the influence of independent factors. This study contributes to the literature on how companies practice carbon emissions disclosure and the role of environmental performance as a moderating factor in carbon emissions disclosure.
英文关键词	Determinants; carbon emission disclosure; non-financial companies; environmental performance; moderating; Collins Ntim, University of Southampton, United Kingdom of Great Britain and Northern Ireland; Environmental; Carbon Emission; Accounting; Sustainable Development Goals; Companies' Policy; Management
语种	英语
WOS研究方向	Business & Economics
WOS类目	Business
WOS记录号	WOS:001174084000001
来源期刊	COGENT BUSINESS & MANAGEMENT
文献类型	期刊论文
条目标识符	http://gcip.llas.ac.cn/handle/2XKMVOVA/301307
作者单位	Universitas Negeri Semarang; Universitas Negeri Semarang; Curtin University; Universitas Negeri Semarang
推荐引用方式 GB/T 7714	Wahyuningrum, I. F. S.,Ihlashul'amal, M.,Utami, S.,et al. Determinants of carbon emission disclosure and the moderating role of environmental performance[J],2024,11(1).
APA	Wahyuningrum, I. F. S.,Ihlashul'amal, M.,Utami, S.,Djajadikerta, H. G.,&Sriningsih, S..(2024).Determinants of carbon emission disclosure and the moderating role of environmental performance.COGENT BUSINESS & MANAGEMENT,11(1).
MLA	Wahyuningrum, I. F. S.,et al."Determinants of carbon emission disclosure and the moderating role of environmental performance".COGENT BUSINESS & MANAGEMENT 11.1(2024).