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All Journal Business UHO: Jurnal Administrasi Bisnis Hasanuddin Economics and Business Review Jurnal Aplikasi Akuntansi Bilancia : Jurnal Ilmiah Akuntansi International Journal of Economics Development Research (IJEDR) Jurnal Algoritma PERADABAN JOURNAL of ECONOMIC and BUSINESS Dharma: Jurnal Pengabdian Masyarakat Jurnal Manajemen, Akuntansi, Ekonomi
Naufal Sinatria
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Computer Science & IT Economics, Econometrics & Finance Social Sciences

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The Role of CEO Characteristics in Enhancing Carbon Emission Disclosure: Evidence from Indonesia Fuadi, Fauzan; Rubihani, Dian; Puspitasari, Selly; Sinatria, Naufal; Pasangka, Praja Habib
Hasanuddin Economics and Business Review VOLUME 8 NUMBER 2, 2024
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v8i2.5606

Abstract

This study aims to investigate the influence of CEO characteristics, namely gender, age, and education level, on the disclosure of carbon emissions in manufacturing companies listed on the Indonesia Stock Exchange. Data analysis was conducted through three main stages: classical assumption testing, descriptive statistics, and application of multiple linear regression. This data testing utilized the STATA 14.0 statistical tool to evaluate the influence of CEO characteristics on carbon emissions disclosure. This study's results show that female CEOs, older CEO age, and higher CEO education levels significantly increase corporate carbon emissions disclosure. Female CEOs tend to be more concerned about environmental welfare, while older and highly educated CEOs are more understanding and committed to transparency and corporate social responsibility. This study provides practical implications for companies considering executive characteristics to improve their social performance. In addition, the results also emphasize the importance of gender diversity and investment in education to improve carbon emissions disclosure practices.
Co-Authors Afanto, Hendri Afnan Zalfa Salsabila A Andika, Tahta Herdian Aprilia, Fenny Fadhilah, Husein Fitria Fertha Agustina Fuadi, Fauzan Meilia Wigati Muhammad Lathief Syaifussalam Mulyono, Andi Nur Aminudin Pasangka, Praja Habib Putri, Leoni Frissillia Raidah Hanifah Rubihani, Dian Selly Puspita Sari Setiawan, Rizki Sumadi Sumadi Yolanda, Okta