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All Journal Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Rohmah, Faizah Syifa
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Economics, Econometrics & Finance Social Sciences

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Ownership Structure, Board Size, and Carbon Emission Disclosures: Empirical Evidence from ASEAN-5 Countries Lina, Lina; Rohmah, Faizah Syifa
Jurnal Dinamika Akuntansi dan Bisnis Vol 11, No 2 (2024): September 2024
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v11i2.40399

Abstract

This study aims to investigate the influence of institutional ownership structure and managerial ownership on corporate carbon emissions disclosure in ASEAN-5 with the size of the board of commissioners as a moderator. Large-cap companies listed on each ASEAN-5 countries stock exchange were selected as research samples. The sample companies have published sustainability reports and integrated annual reports that disclose carbon emissions between 2018 and 2022 (175 company-year observation). Using multiple linear regression analysis, this study found that institutional ownership and managerial ownership have a negative impact on carbon emissions disclosure. The role of board of commissioner size was found weakening the negative relationship between institutional ownership and managerial ownership on carbon emissions disclosure.
Co-Authors Lina Lina