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All Journal EKSYAR: Jurnal Ekonomi Syari'ah & Bisnis Islam Journal of Accounting Science Wikrama Parahita : Jurnal Pengabdian Masyarakat Akuntansi : Jurnal Akuntansi Integratif VALUE: Jurnal Ilmiah Akuntansi, Keuangan dan Bisnis Ekobis: Jurnal Ilmu Manajemen dan Akuntansi Jurnal Abdi Masyarakat Indonesia Behavioral Accounting Journal Journal of Accounting and Financial Issue Sasambo: Jurnal Abdimas (Journal of Community Service) Ekopedia: Jurnal Ilmiah Ekonomi
Nufaisa Nufaisa
Akuntansi, Universitas Islam Negeri Sunan Ampel, Surabaya, Indonesia
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Corporate Factors Affecting Carbon Disclosure for SDG 13 in Indonesia Moch. Yusril Ihza Mahendra; Ade Irma Suryani Lating; Ratna Anggraini Aripratiwi; Nufaisa Nufaisa
Journal of Accounting Science Vol. 9 No. 2 (2025): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v9i2.2003

Abstract

General Background: Climate change, characterised by rising global temperatures, is a critical threat to sustainable development worldwide. Specific Background: In line with Sustainable Development Goal (SDG) 13 (Climate Action), disclosure of carbon emissions is increasingly vital. Knowledge Gap: Despite the increasing emphasis on ESG reporting, there are still significant gaps in the specificity and consistency of carbon emissions disclosure among Indonesian companies. Objective: This study aims to analyse the impact of environmental performance, firm size, and financial distress on carbon emissions disclosure, with corporate governance measured through the proportion of independent commissioners as a moderator variable. Methods: Using a quantitative-causal research design, this study utilises secondary data from 47 energy sector companies listed on the Indonesia Stock Exchange between 2021 and 2023, with 141 firm-year observations. Data was analysed using Regression Analysis of Moderation (ARM). Results: The findings show that environmental performance and firm size have a positive influence on carbon emissions disclosure, while financial distress has a negative effect. Corporate governance moderates the relationship between environmental performance and disclosure, by weakening the relationship. Novelty: This study uniquely integrates the triple bottom line framework with advanced financial ratios and governance factors. Implications: The results of this study provide valuable insights for policymakers and investors to improve transparency and accountability in achieving Indonesia's climate commitments.
Co-Authors Ade Irma Suryani Lating Ajeng Tita Nawangsari Amira Indah Setyowati Annisa Fitri Nur Aden Aripratiwi, Ratna Anggraini Aristantia, Selvia Eka Dea Kurnia sari Fianta Elsya Fahira Firly Husniyatul 'Adawiyah Jannah, Binti Shofiatul Moch. Yusril Ihza Mahendra Mochammad Ilyas Junjunan Mohammad Dliyaul Muflihin Rahayu Lestari Ratna Anggraini Aripratiwi Retno Retnawati Ryszard Ken Sakti Satrio Utomo Sekar Rizky Margi Lestari Selvia Eka Aristantia Yudhanti, Ashari Lintang