Abstract
This study aims to examine the relationships between the environmental management system, environmental performance, and carbon emissions disclosure in Indonesia, a country with rich natural resources. The study focuses on the plantation industries so as to better capture the disclosure behavior of companies directly engaged in natural resources. They were all registered on the Indonesian Stock Exchange (IDX) from 2013 to 2017. The testing of the hypotheses uses multiple linear regressions. Test-F shows a model that is stable and significant. The research results show two variables that have been proven to be insignificant with regard to carbon emissions, namely the environmental management system and leverage. Research further proves that ISO 14001 and leverage did not affect the commitment to express carbon emissions. Environmental performance and age firms in this research have affected positive and significant impacts on disclosure of carbon emissions in the plantation industries. This demonstrates that companies that receive the PROPER Awards from the Ministry of Environment and Forestry are those with good environmental performance in accordance with government regulations to reduce greenhouse gas emissions.
Highlights
Behind the rate of acceleration and success, world of industrial technologies has an inescapable adverse effect to the environment on the line of industry, carbon retention and the carbon emission issued by entities and the activities of other human beings which will increase gradually from time to time
216 Setiawan and Iswati institution formed by the United Nations which contains scientists derived from World Meteorological Organization (WMO) and United Nations Environment Programme (UNEP) – which was devoted on dealing with climate change issues, The Intergovernmental Panel on Climate Change (2017), had gathered sufficient obvious evidences and provided food security which had an impact for emissions and climate Greenhouse Gas (GHG), because of agriculture and plantation were producing GHG significant and the demand for food divergent strongly affected the GHG emissions and The Intergovernmental Panel on Climate Change (2014), which found that agriculture, forestry and other land uses were contributing on 24% source of greenhouse gas emissions in 2010
The Environmental Performance (EP) have a positive correlation and 1% significant with Carbon Emissions Disclosure (CED). It shows that companies with good environmental performance will reveal higher carbon emissions
Summary
Behind the rate of acceleration and success, world of industrial technologies has an inescapable adverse effect to the environment on the line of industry, carbon retention and the carbon emission issued by entities and the activities of other human beings which will increase gradually from time to time. The most concrete situation in environment was climate change that caused global warming which affected the environment that could not be avoided (Jones et al, 2017; Iswati, 2018). 216 Setiawan and Iswati institution formed by the United Nations which contains scientists derived from World Meteorological Organization (WMO) and United Nations Environment Programme (UNEP) – which was devoted on dealing with climate change issues, The Intergovernmental Panel on Climate Change (2017), had gathered sufficient obvious evidences and provided food security which had an impact for emissions and climate Greenhouse Gas (GHG), because of agriculture and plantation were producing GHG significant and the demand for food divergent strongly affected the GHG emissions and The Intergovernmental Panel on Climate Change (2014), which found that agriculture, forestry and other land uses were contributing on 24% source of greenhouse gas emissions in 2010. Since the industrial revolution begin, the carbon based fuel combustion quickly increased the concentration of carbon dioxide in the atmosphere, increased the rate of global warming was causing climate changes (Nasih et al, 2019).
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