<![CDATA[Climate change has increased expectations for companies to be transparent about their environmental impact, particularly carbon emissions. Carbon disclosure enables stakeholders to assess how firms manage environmental and climate-related risks, yet transparency remains uneven, especially in high-impact industries such as mining. This study examines the influence of internal governance mechanisms: board size, independent commissioners, and performance-based executive compensation on carbon emission disclosure among mining companies listed on the Indonesia Stock Exchange during 2022–2024. Using panel data from 53 firms and a fixed-effects regression model, the results show that board size has a significant negative effect on carbon transparency, independent commissioners have no significant influence, and executive compensation has a positive but relatively weak effect. These findings highlight the complex role of governance structures in shaping environmental reporting and provide insights for policymakers and managers seeking to improve climate-related disclosure.]]>
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