Abstract
The purpose of this study was to examine the effect of Industrial Type, Environmental Performance, and Profitability on Carbon Emission Disclosure. The independent variable in this study is Industry Type which is measured using dummy variables, Environmental Performance is measured using PROPER and Profitability is measured using return on assets. Carbon Emission Disclosure as the dependent variable was measured using a checklist adopted from the research of Choi et al. The population of this study is non-financial companies registered in 2015-2017. By using purposive sampling method and obtained a total sample of 33 companies per year. The method of analysis of this study includes descriptive statistical analysis, classic assumption test, hypothesis testing and multiple linear regression. The results of this study indicate that Industry Type and Profitability have a significant effect on the level of carbon emissions disclosure. Meanwhile, Environmental Performance does not have a significant effect on the level of carbon emissions disclosure. Carbon Emission Disclosure variables can be explained by Industry Type, Environmental Performance and Profitability variables of 17.9%, while the remaining 82.1% are influenced by other variables not examined in this study.Keywords : Carbon Emission Disclosure, Voluntary Disclosures, Industrial Type, Environmental Performance, Profitability
Highlights
Indonesia merupakan salah satu negara yang menandatangani perjanjian ini padaHal ini harusnya menjadi fokus perhatian perusahaan dalam pengelolaan lahan di Indonesia jika dunia berharap untuk mengurangi emisi karbon (Pratiwi dan Sari, 2016)
PENDAHULUAN Gagasan era ekonomi baru yang timbul melalui komitmen politik internasional telah disepakati secara universal di Rio de Janerio, Brazil, Juni 1992
Shan, Patty McNicholas, and jacqueline Birt, Australian Corporate responses to Climate Change : The Carbon Disclosure Project, Paper to be presented at the RMIT Accounting for Sustainability Conference on the 28th of May 2012, 2012
Summary
Hal ini harusnya menjadi fokus perhatian perusahaan dalam pengelolaan lahan di Indonesia jika dunia berharap untuk mengurangi emisi karbon (Pratiwi dan Sari, 2016). Fokus dari kuisioner tersebut mengenai bagaimana kondisi perusahaan dipengaruhi oleh pemanasan global atau langkah yang telah dilakukan perusahaan untuk mengurangi emisi gas rumah kaca. Salah satu cara yang dapat ditempuh adalah dengan menyertakan pengungkapan emisi karbon (carbon emission disclosure) di dalam annual report atau suistainability report perusahaan. Perusahaan yang melakukan pengungkapan emisi karbon memiliki beberapa pertimbangan diantaranya untuk mendapatkan legitimasi dari para stakeholder, menghindari ancamanancaman terutama bagi perusahaanperusahaan yang menghasilkan gas rumah kaca (greenhouse gas) seperti peningkatan operating costs, risiko reputasi (reputational risk), pengurangan permintaan (reduced demand), proses hukum (legal proceedings), serta denda dan pinalti (Berthelot & Robert, 2011)
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