<![CDATA[Indonesia, a major greenhouse gas emitter in Southeast Asia, faces increasing pressure to enhance environmental transparency through carbon emissions disclosure in corporate reporting. This study aims to examine how institutional ownership and chief executive officer power influence carbon emissions disclosure in energy sector companies listed on the Indonesia Stock Exchange from 2020 to 2023, with female directors as a moderating variable. Using a sample of 13 companies, yielding 52 firm-year observations, data were collected from annual and sustainability reports. A random effect regression model, supported by diagnostic tests for normality, multicollinearity, and heteroskedasticity, was employed to analyze the relationships. The carbon emissions disclosure index measured disclosure levels, while chief executive officer power was assessed through a composite index of duality, tenure, education, share ownership, and age. Findings show that chief executive officer power positively affects carbon emissions disclosure, while institutional ownership has no significant impact. The presence of female directors negatively moderates the relationship between institutional ownership and disclosure, suggesting limited influence due to tokenism. This study highlights the pivotal role of chief executive officer leadership in driving environmental transparency and recommends empowering female directors in strategic roles to enhance disclosure practices in Indonesia’s energy sector.]]>
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