The Effect of Media Exposure, Environmental Performance, and ISO 14001 Certification on Carbon Emission Disclosure

Abstract

Climate change is increasingly having a negative impact on people’s lives as well as the environment. Various diseases related to ambient air pollution are increasingly becoming the cause of death. Natural disasters also occur frequently, causing huge losses. Greenhouse gas emissions, often called carbon emissions, are one of the biggest causes of climate change. This research aims to provide empirical evidence regarding the effect of media exposure, environmental performance, and ISO 14001 certification on carbon emission disclosure. Research data were obtained from the Indonesia Stock Exchange website, the PROPER Secretariat website of the Ministry of Environment and Forestry in the Republic of Indonesia, and corporate media covering nonfinancial companies (energy, industry, basic materials, transportation and logistics). The research sample selection used purposive sampling, resulting in 95 unbalanced data for three years (2019-2021). This research uses panel data regression analysis to examine the effect of media exposure, environmental performance, and ISO 14001 certification on carbon emission disclosure. The results showed that media exposure and environmental performance positively affect carbon emission disclosure. Meanwhile, ISO 14001 certification has no effect on carbon emission disclosure.