Abstract
Prior studies on carbon emission disclosure have found conflicting results regarding the role of firm size, leverage, and financial performance in explaining carbon emission disclosure. This study attempts to probe the issue by introducing PROPER rating as mediating variable. Specifically, this study examines the role of PROPER rating in moderating the effect of firm size, financial performance, and leverage on carbon emission disclosure. Sample was selected from IDX for period of 2015-2019. As much as 150 firm observations were available for test of hypothesis. U sing mediating regression analysis, results showed that company size is associated with PROPER rating. Leverage and financial performance have no effect on PROPER rating. In addition, while company size and leverage variable are associated with carbon emission disclosure, financial performs has no effect on carbon emission disclosure. PROPER rating can mediate the relationship between company size and carbon emission disclosure.
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
