The effect of corporate governance on carbon emission disclosures (original) (raw)
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Determinants of Carbon Emission Disclosure in Corporate Governance Perspective
Advances in economics, business and management research, 2023
Carbon emissions disclosure in Indonesia is low. This research attempts to examine the determinants of carbon emission disclosure in a corporate governance perspective empirically with the variables as follow: managerial ownership, female director size, directors job specifications, independent commissioner size, and commissioners job specifications using stakeholder theory, legitimacy theory, and signaling theory. The sample of this research were companies listed on IDX in 2020 of the basic materials, energy, and industrial sectors as well as those that announced annual reports and sustainability reports. Regression analysis was used with the result that all the independent variables have no effect on the carbon emission disclosure This research had some limitations, the sample was small amount because many companies did not announce sustainability reports. Four of five independent variables using dummy. Future research is expected to use non-dummy in measuring corporate governance. It is hoped that companies will increase be able to disclose carbon emissions and focus on reducing carbon emissions.
Effect of Corporate Governance on Sustainability Disclosures: Evidence from Turkey
2020
This study aims to examine the relationship between corporate governance structure and sustainability disclosure in Turkish business. To measure the impact of the board of directors on sustainability disclosure, companies on the Istanbul Stock Exchange that prepared sustainability reports per the Global Reporting Initiative were selected as the working sample. In this study, 68 fiscal year data sets of 17 businesses that published regular sustainability reports during 2013–2016 were used. All were audited by the Global Reporting Initiative. During the analysis, it was observed that the presence of influential community board members and the profitability of the enterprises are factors that bear positive effects on sustainability disclosures. Board size, presence of independent board members, and the existence of corporate social responsibility committees were negative factors that, in fact, reduced sustainability disclosures of the companies. To increase sustainability disclosures, ...
Do Firm and Board Characteristics Affect Carbon Emission Disclosures?
International Journal of Energ Economics and Policy, 2021
This research examines how profitability, company size, board independence, and board gender diversity affect carbon emission disclosures in Indonesian companies. The sample of this study consists of 36 manufacturing companies which were consecutively listed on Indonesian Stock Exchange from 2015 to 2018. The carbon emission disclosures were measured using a disclosure checklist consisting of 18 items. Using multiple regression analysis, this study found that carbon emission disclosures are greater in more profitable and larger companies. This suggests that financial resources availability and the political visibility can increase carbon emission disclosures. This study also finds that carbon emission disclosures are greater in companies with a large portion of independent commissioners and female directors. This supports the legitimacy and stakeholder theories that a more independent and diversified board will be more able to manage different stakeholder expectations. The findings can provide evidence to companies about how to increase their carbon emission disclosures, which can consequently help the government to control the national carbon emissions.
Firm Performance, Board Independence and Carbon Emission Disclosure
International Journal For Multidisciplinary Research, 2022
The purpose of this study is to evaluate the factors that influence the disclosure of carbon emissions by publicly traded companies in Indonesia. The sample for this study consisted of 126 companies listed on the Indonesian Stock Exchange between 2018 and 2019 with 252 observations. The results of multiple regression analysis indicated that profitability and firm size had a substantial positive effect on carbon emissions disclosure, but growth, leverage, and the composition of the commission's board had no effect on carbon emissions disclosure. The consequences of this research are critical in encouraging regulatory bodies and policymakers to make carbon emissions disclosure mandatory for businesses in Indonesia, particularly those that are sensitive to and dependent on the environment.
2020
This study aims to determine the effect of corporate governance on the company's financial performance through carbon emission disclosure (CED). The independent variable in this study is corporate governance as measured by the proportion of PKA and the proportion of PKD with the indicators used by Hapsoro (2018). The company's financial performance is measured using the ratio of return on assets (ROA) and carbon emission disclosure (CED) measured by the ratio of total items disclosed from the total items from eighteen items according to Choi., et al (2013). The sample selection method uses a purposive sampling method in mining, manufacturing, agriculture and trade, services & investment companies listed on the Indonesia Stock Exchange from 2013 to 2017. The number of sample in this study were 17 companies that met the criteria. Hypothesis testing techniques are carried out using the SPSS Program Version 22. The results showed that the proportion of PKA had no effect on carbon emission disclosure (CED), while the proportion of PKD had a positive effect on carbon emission disclosure (CED). The proportion of PKA has a positive effect on ROA, while the proportion of PKD has no effect on ROA. The variable of carbon emission disclosure (CED) do not affect ROA. Carbon emission disclosure (CED) has not been able to mediate in the relationship between the proportion of PKA to ROA. However, carbon emission disclosure (CED) is able to mediate the relationship between the proportion of PKD to ROA.
The Impact of Sustainability Corporate Governance on Corporate Environmental Disclosure
International Journal of Accounting & Finance in Asia Pasific
The goal of this research is to assess the influence of Chief Sustainability Officers (CSOs) and Environmental Committees (ECs) on Corporate Environmental Disclosure (CED) in firms in Mineral and Coal Industry sector. This study, using purposive sampling, involved 75 sample companies of the said companies listed on the Indonesia Stock Exchange between 2015 and 2019. Based on the analysis, it was found that Chief Sustainability Officers (CSOs) and Environmental Committees (ECs) have no significant influence on Corporate Environmental Disclosure (CED). This research implies that companies can consider Corporate Environmental Disclosure necessary to show stakeholders their awareness of broader interests and accountability through behaving socially responsibly. This research's samples were limited to corporations engaged in the Mineral and Coal Industry and registered in the Indonesia Stock Exchange. This empirical focused on the influence of Chief Sustainability Officers (CSOs) and Environmental Committees (ECs) on Corporate Environmental Disclosure (CED) in sustainability reports which are still rare among Indonesian business entities, especially those operating in Mineral and Coal Industry, using the control variables of Firm size, Leverage, and ROA.
Corporate Governance and Company Characteristics on the Quantity of Environmental Disclosure
E3S Web of Conferences, 2020
This study aims to examine the effect of Corporate Governance and Company Characteristics on the quantity of Environmental Disclosure. The population of this study is mining companies listed on the Indonesia Stock Exchange (BEI) for the period 2016-2018. Research samples of 32 companies with 96 units of analysis were taken based on purposive sampling. This study used multiple linear regression analysis technique with the IBM SPSS 21 program. The results of the regression analysis show that the proportion of independent commissioners, educational background of president commissioner, firm age, and firm size have effect on the quantity of environmental disclosure. Meanwhile, board size is proven not to have a significant effect on the quantity of environmental disclosure.
Does Corporate Governance Affect Sustainability Disclosure? A Mixed Methods Study
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This research paper aims to understand the impact of corporate governance (CG) on economic, social, and environmental sustainability disclosures. This paper adopted an explanatory sequential mixed methods approach. The data regarding corporate governance and sustainability disclosure were collected from top 100 companies listed on the Pakistan Stock Exchange (PSE) for the period ranging from 2012 to 2015. In addition to the quantitative data, we collected qualitative data through interviews with five board members of different companies. Overall, our results indicate that CG elements enhance sustainability disclosures. This study concludes that a large board size consisting of a female director and a CSR committee (CSRC) is better able to check and control management decisions regarding sustainability issues (be they economic, environment, or social) and resulted in better sustainability disclosure. This paper, through quantitative and qualitative analysis, provides a methodological and empirical contribution to the literature on corporate governance and sustainability reporting in emerging and developing countries.
Good Corporate Governance's Impact on Sustainability Reporting Disclosure
JURNAL ONLINE INSAN AKUNTAN
The goal of this study is to see how good corporate governance affects the disclosure of sustainability reports in mining companies listed on the Indonesia Stock Exchange between 2017 and 2020, with profitability as a moderating factor. The population of this study includes all mining companies operating between 2017 and 2020. Samples were collected using a purposive sampling strategy with specific criteria during the research period. Based on the criteria defined using panel data, the maximum amount of data that can be processed is 40 data points. The analysis, which is done with Eviews 12, uses panel data regression and moderated regression analysis. According to the study's findings, (1) the board of directors has a positive and significant impact on the disclosure of the sustainability report. (2) The Audit Committee has a positive and significant impact on the disclosure of the sustainability report.