<![CDATA[ This study aims to examine the influence of firm size, leverage, and profitability on the level of carbon emission disclosure among oil and gas companies listed on the Indonesia Stock Exchange from 2021 to 2024. It is intended for academics, investors, and policymakers with an interest in sustainability and environmental reporting. The study employs a quantitative approach with an associative research design, utilizing secondary data sourced from corporate annual reports and sustainability reports. The sample consists of 17 companies selected through purposive sampling. Data analysis techniques include descriptive statistics, multiple linear regression, hypothesis testing (t-test and Ftest), and classical assumption testing, processed using SPSS version 27. The results indicate that firm size and profitability have a positive and significant effect on carbon emission disclosure, whereas leverage does not have a significant partial effect. However, the three variables collectively exert a significant influence on carbon emission disclosure among the oil and gas companies listed on the Indonesia Stock Exchange.]]>
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