<![CDATA[Carbon emission disclosure is a form of corporate accountability for the environmental impact resulting from its operational activities, as well as reflecting the company's commitment to sustainability. This study aims to analyze the influence of company size on carbon emission disclosure, as well as test the role of foreign ownership in moderating the relationship. The research sample consisted of 22 transportation sector companies listed on the Indonesia Stock Exchange during the period 2022–2025, resulting in 88 observations. Panel data regression analysis was applied to test the relationship between variables, and the results showed that company size did not have a significant effect on carbon emission disclosure, and foreign ownership was not proven to moderate the relationship between company size and carbon emission disclosure. Among the control variables, leverage had a significant positive effect on carbon emission disclosure, while profitability had no significant effect. This research suggests that carbon emissions disclosure in the transportation sector is likely to be more influenced by other factors beyond the size of the company and ownership structure, such as regulatory and corporate governance pressures. For investors, these results can be the basis for considering other indicators beyond the size of the company and foreign ownership when assessing the environmental commitment of a transportation company.]]>
Copyrights © 2026
