This study aims to examine the influence of managerial ownership, institutional ownership, and financial performance on carbon emission disclosure in metal and mineral sub-sector companies listed on the Indonesia Stock Exchange during 2021-2024. The method used is a quantitative approach with secondary data and purposive sampling technique, resulting in 100 observations from 25 companies. The results indicate that managerial ownership influences carbon emission disclosure, while institutional ownership has a significant negative effect and financial performance has an insignificant positive effect on carbon emission disclosure. due to differences in orientation in decision making
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