<![CDATA[Research aims: This study examines the effect of CEO political connections (CEOPC) on climate change disclosure (CCD) among Indonesian manufacturing firms. While political ties may provide firms with access to resources and regulatory support, they can also increase public scrutiny and expectations for corporate accountability. This creates competing incentives regarding environmental transparency. Focusing on the CEO is important because they play a central role in shaping strategic disclosure decisions. Indonesia provides a relevant institutional setting due to its increasing climate-related regulations and the continued importance of political networks in business activities. Design/Methodology/Approach: Using 1,093 firm-year observations from manufacturing companies listed on the Indonesia Stock Exchange during 2020–2023, CCD is measured based on the Task Force on Climate-related Financial Disclosures (TCFD) framework, while CEOPC is identified through political affiliations. Coarsened Exact Matching (CEM) and Generalized Least Squares (GLS) methods assess the robustness of the results. Research findings: The results show that CEO political connection demonstrates a significantly positive effect on climate change disclosure (CCD), suggesting that politically connected CEO tend to promote greater environmental transparency. Theoretical contribution/ Originality: This study contributes to the literature by highlighting the CEO as a key actor linking political capital and climate-related disclosure in an emerging economy. Practitioner/Policy implication: The findings provide insights for regulators, boards, and investors in strengthening governance mechanisms that support transparent climate reporting. Research limitation/Implication: The study focuses on Indonesian manufacturing firms and may not be generalizable to other sectors or countries.]]>
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