<![CDATA[This study examines whether environmental performance and selected good corporate governance mechanisms are associated with carbon emission disclosure among Indonesian energy sector companies during the green-transition period. Secondary data were obtained from the annual and sustainability reports of 19 energy companies listed on the Indonesia Stock Exchange that consistently participated in PROPER from to 2021-2024. Carbon emission disclosure was measured using the 18-item checklist. Environmental performance was measured using PROPER scores. Managerial ownership, institutional ownership, and audit committee size represented governance. Firm size was included as a control variable. Multiple linear regression was performed using SPSS 31. After positive autocorrelation was detected, the source study applied a Cochrane-Orcutt transformation, reducing the 76 initial firm-year observations to 75. Environmental performance was positively and significantly associated with carbon disclosure (B=0.140, p<0.001). Managerial ownership and audit committee size are not significant, while institutional ownership is negatively associated with disclosure (B=-0.214, p=0.026), contrary to the hypothesized positive direction. The overall model was significant, F(5,69)=5.445, p<0.001, with an adjusted R² of 0.231. Carbon transparency in the sampled energy firms is more consistently related to observable environmental performance than to the formal governance mechanisms examined in this study. The study covers 19 listed energy firms over four years and does not estimate firm-specific panel effects. This study distinguishes statistical significance from directional hypothesis support and highlights the need for more refined governance measures in carbon disclosure research.]]>
