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All Journal International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)
Muhamad Abdul Malik
Unknown Affiliation
Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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STAKEHOLDER PRESSURE MODERATES THE RELATIONSHIP BETWEEN GREEN INVESTMENT AND ENVIRONMENTAL MANAGEMENT SYSTEMS TO CARBON EMISSIONS DISCLOSURE Muhamad Abdul Malik; Nofryanti; Holiawati
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 5 (2025): October
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i5.613

Abstract

This study aims to examine the moderating effect of stakeholder pressure on the relationship between green investment and environmental management systems on carbon emission disclosure. The research focuses on companies listed in the KOMPAS100 index on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. A quantitative associative approach was employed, with sample selection conducted through purposive sampling and data analyzed using panel data regression models. The findings indicate that green investment does not significantly influence carbon emission disclosure, whereas the implementation of environmental management systems positively affects disclosure practices. Moreover, stakeholder pressure does not moderate the relationship between green investment and carbon emission disclosure. Interestingly, it weakens the positive relationship between environmental management systems and carbon emission disclosure. These results suggest the need for stronger regulatory frameworks and internal mechanisms to encourage transparent and consistent environmental reporting. Enhancing carbon disclosure is a crucial step in supporting Indonesia’s commitment to achieving Net Zero Emissions by 2060.
Co-Authors Holiawati Nofryanti