Factors which Affecting the Disclosure of Carbon Emissions
Journal Title: Journal of Economics, Finance and Management Studies - Year 2023, Vol 6, Issue 01
Abstract
This study aims to analyze the effect of corporate governance, capital expenditure, profitability, firm size and CSR on carbon emissions disclosure. This study collects secondary data which are reported in their Annual Report and Sustainability Report from 2017-2021. Data analysis method used is multiple linear regression. The results of the study prove that corporate governance variable has a negative effect on carbon emissions disclosure. However, four other independent variables, namely capital expenditure, profitability, firm size and CSR have positive effects on carbon emissions disclosure.
Authors and Affiliations
AVirna Sulfitri, Cecilia Rooschella, May Syarah
Keywords
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- EP ID EP726672
- DOI 10.47191/jefms/v6-i1-11
- Views 50
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