Determinants of Carbon Emission Disclosure in Indonesia Manufacturing Company
Erwin Saraswati, Ridha Sinta Amalia, Tubandryah Herawati
Asian Journal of Economics, Business and Accounting · pp. 1–9 · Published 4 Mar 2021
10.9734/ajeba/2021/v21i330356Abstract
Climate change is caused by increasing carbon emissions and this become a global concern. Indonesia, as a significant carbon emitter, is expected to reduce carbon emissions. This study examines the factors that cause companies to disclose carbon emissions, with a sample of manufacturing companies in Indonesia, for 2016-2018. The number of samples obtained was 108 firm years. The results showed that the determinants for companies to disclose carbon emissions were profitability, type of industry and company size. This means that the higher the profitability and size of the company, the wider the disclosure of carbon emissions. Industry types are classified as high profile and low profile, in relation to contributors to carbon emissions. The higher the profile, the wider the disclosure will be, due to pressure from stakeholders. This supports the legitimacy theory. The leverage factor does not cause the company to make disclosures. This is because companies with high leverage tend to lower costs. In addition, the carbon emission disclosure report is still voluntary, so the company only discloses what is mandatory. The banking industry is required to prepare a sustainability report for 2019, so further research can use banking industry objects.
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