E-JURNAL AKUNTANSI
Vol 35 No 1 (2025)

Media Reporting on Environmental Issues and Its Association with Carbon Emission Disclosure

I Dewa Ayu Alit Bintang (Faculty of Economics and Business, Udayana University, Indonesia)
Putu Agus Ardiana (Faculty of Economics and Business, Udayana University, Indonesia)



Article Info

Publish Date
30 Jan 2025

Abstract

This research aims to determine how media reporting and relevant stakeholder groups influence the disclosure of carbon emissions by energy companies listed on the Indonesia Stock Exchange from 2020 to 2022. The study analyzes 72 sustainability reports released by these companies during this period, employing legitimacy theory to interpret the findings. Multiple linear regression analysis was used to evaluate the data. The results indicate that media reporting has a significant positive effect on carbon emissions disclosure, while stakeholder groups have no significant impact. Media coverage compels companies to respond more transparently to public expectations and pressure regarding carbon emissions. In contrast, companies seeking legitimacy from the government may opt to meet only the minimum standards set by regulations. Keywords: Carbon Emissions Disclosure; Energy Companies; Media Reporting; Stakeholder Groups; Legitimacy Theory.

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Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...