<![CDATA[Purpose - This study aims to analyze the role of sustainability committees and the quality of sustainability reports on carbon emission disclosure in energy and mining companies in Indonesia. Methodology/approach - This research is a quantitative study using panel data. Model estimation uses the OLS method. The sample consists of energy and mining companies listed on the Indonesia Stock Exchange (IDX). Data were collected from annual and sustainability reports for the period 2020-2023. Findings - The empirical results indicate that both sustainability committees and sustainability report quality have a positive and significant influence on carbon emission disclosure. The presence of a sustainability committee enhances corporate commitment to environmental transparency, leading to more extensive carbon emission disclosure. Furthermore, sustainability reports that are subject to independent external assurance exhibit higher levels of carbon emission disclosure, suggesting that report quality contributes to improved environmental reporting practices. Thoeretical/Practical/Social implications - The findings support legitimacy and stakeholder theories by highlighting the role of sustainability governance in enhancing environmental accountability. Policymakers are encouraged to require sustainability committees and promote independent external assurance practices to improve the credibility, quality, and transparency of corporate sustainability disclosures. Originality/value - This study provides novel evidence that sustainability report quality, proxied by independent external assurance, positively influences carbon emission disclosure. The robustness test using Tobit regression further confirms the consistency of the findings across alternative model specifications.]]>
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