Impact of Board Size, Media Exposure & Green Investment on Post- COVID-19 Carbon Emission Disclosure in Indonesia
Journal Title: Journal of Economics, Finance and Management Studies - Year 2024, Vol 7, Issue 12
Abstract
This study examines carbon emission disclosure in Indonesian companies that publish annual reports and sustainability reports and are listed on the Indonesia Stock Exchange (BEI) for the period 2021-2022. The research data consisted of 99 companies selected using purposive sampling. The independent variables are board size, media exposure, and green investment. Analysis using the SPSS program with results shows board size, media exposure, and green investment are significantly associated with carbon emission disclosure. This research is reinforced by the theory of legitimacy. Carbon emission disclosure is measured using a scoring checklist of 5 items developed by the Carbon Disclosure Project (CDP). The board size measured by summing up the total council of commissioners per year in a company, the measurement of media exposure is seen from the number of publications about the company published in the media, and green investment is measured using the PROPER rating by the Ministry of Environment. The findings in this study are expected to be the material for companies trying to reduce carbon emissions as well as the company's policy-related improvement material.
Authors and Affiliations
Nur Icmiati Karim , Agung Nur Probohudono,
Keywords
Related Articles
- EP ID EP752696
- DOI 10.47191/jefms/v7-i12-25
- Views 27
- Downloads 1
Effect of Audit Fees, Auditor Competency, Professional Ethics and Professional Skepticism on Audit Quality
The phenomenon of client pressure on the behavior of accountants in Indonesia in producing quality audit results is interesting to study, especially in Java and Bali which can represent the condition of Indonesian econom...
Informal Employment and Income: A Case Study in Tra Vinh Province
This paper investigates the impact of the informal economy on the economy, focusing on the relationship between informal employment and the incomes of workers in Tra Vinh province. The empirical modelling employs OLS reg...
Evaluation of the Logistics Actors in the Application of the CCQI Standard in the Dispatch of Refrigerated Merchandise by the Port of Manzanillo, Mexico
This research is focused on evaluating the dispatch of perishable merchandise through reefers (refrigerated maritime containers) with adherence to the Cold Chain Quality Indicators (CCQI) standard, which is the internati...
Factors Influencing Women’s Involvement in Entrepreneurship: A Qualitative Study
Entrepreneurship plays a significant role in socio-economic growth of a country and is a major concern to both scholars and policy makers. Within entrepreneurial ecosystem, women entrepreneurs are also regarded as new gr...
Causality Between Carbon Dioxide (CO2) Emissions and Economic Growth in Indonesia
Economic growth and environmental protection are two goals that are often considered contradictory. Strong economic growth tends to require high energy consumption, which is often obtained from fossil fuel sources. The a...