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Carbon emission disclosure, media exposure, carbon performance, and firm characteristics: Evidence from Indonesia

Author

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  • Sekar Kinanti Putri

    (Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta, Pondok Labu, South Jakarta, 12450, DKI Jakarta, Indonesia)

  • Dianwicaksih Arieftiara

    (Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta, Pondok Labu, South Jakarta, 12450, DKI Jakarta, Indonesia)

Abstract

Indonesia has set target to reduce its carbon emissions by 29% to 41% for 2030 (Perpres No. 98 Year 2021). Contrary to this target, carbon emissions in Indonesia have increased by 157% from 1990 to 2018. This paper aims to investigate the effect of media exposure, carbon performance, and firm characteristics on carbon emission disclosure, and with firm size and firm age as control variables. The analysis technique used is multiple linear regression with panel data to analyzed 334 non-financial companies that are listed in the Indonesia Stock Exchange (IDX) during the period of 2018-2021. Main findings of the study demonstrate that (i) media exposure has no significant effect on carbon emission disclosure, (ii) carbon performance has negative significant effect on carbon emission disclosure, (iii) profitability has no significant effect on carbon emission disclosure, and (iv) leverage has no significant effect on carbon emission disclosure. Key Words:Media Exposure, Carbon Performance, Profitability, Leverage, Carbon Emission Disclosure

Suggested Citation

  • Sekar Kinanti Putri & Dianwicaksih Arieftiara, 2023. "Carbon emission disclosure, media exposure, carbon performance, and firm characteristics: Evidence from Indonesia," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 12(3), pages 335-344, April.
    • Handle: RePEc:rbs:ijbrss:v:12:y:2023:i:3:p:335-344
    DOI: 10.20525/ijrbs.v12i3.2564
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