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Crossref citation coverage: 1 / 1 publications (100.0%). Latest observation: 21 Oct 2026, 07:22 UTC. Means and percentages use records with known counts.

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1 publications

JOURNAL ARTICLE

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

Sekar Kinanti Putri · Dianwicaksih Arieftiara

International Journal of Research in Business and Social Science · 2023

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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.

DOI 10.20525/ijrbs.v12i3.25641 Crossref citations3 OpenAlex citations