Akurasi : Jurnal Studi Akuntansi dan Keuangan
Vol 8 No 2 (2025): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2025

DO GOVERNANCE MECHANISMS MATTER FOR CARBON PERFORMANCE? EXPLORING BOARD SIZE, SUSTAINABILITY COMMITTEES, AND GENDER DIVERSITY

Marselita, Octa (Unknown)
Desi Adhariani (Unknown)



Article Info

Publish Date
23 Dec 2025

Abstract

The global climate crisis has intensified pressure on corporations to reduce carbon emissions, particularly in developing countries. This study examines the relationship between corporate governance—board size, the presence of a sustainability committee, and board gender diversity—and carbon emission intensity in publicly listed companies in Indonesia and Malaysia over the period 2016–2023. Using the First-Difference GMM approach on 888 firm-year observations, the findings show that board size is negatively and significantly associated with emission intensity, while no significant relationships are found for sustainability committees and gender diversity. These results highlight the importance of strengthening the substantive function of sustainability committees, enhancing meaningful gender participation, and ensuring regulatory support so that corporate governance can make a tangible contribution to emission reduction.

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Journal Info

Abbrev

akurasi

Publisher

Subject

Economics, Econometrics & Finance

Description

AKURASI Jurnal Studi Akuntansi dan Keuangan adalah jurnal ilmiah yang diterbitkan oleh Program Studi Magister Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram. Jurnal terbit secara berkala dua kali setahun pada bulan Juni (periode Januari-Juni) dan Desember (periode Juli-Desember). Jurnal ...