<![CDATA[This study aims to analyze the effect of environmental performance, firm size, profitability, and leverage on carbon emission disclosure in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2025 period. This study employs a quantitative research method using secondary data obtained from annual reports and sustainability reports. The sampling method used is non-probability sampling with a purposive sampling technique, resulting in 17 companies selected as the research sample. The data were analyzed using panel data regression with the assistance of EViews 12 software. The analysis procedures included descriptive statistical analysis, panel data model selection, classical assumption tests, panel data regression analysis, partial significance tests (t-test), simultaneous significance test (F-test), and coefficient of determination (R2). The results indicate that environmental performance and firm size have a significant positive effect on carbon emission disclosure, whereas profitability and leverage have a significant negative effect on carbon emission disclosure. Simultaneously, environmental performance, firm size, profitability, and leverage have a significant effect on carbon emission disclosure in energy sector companies listed on the Indonesia Stock Exchange during the 2021–2025 period.]]>
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