<![CDATA[Indonesia ranks among the top ten global emitters, with the industrial sector contributing 34% of national emissions. Indonesia responded through the Kyoto Protocol and Presidential Regulation 110/2025 on Carbon Economic Value, shifting carbon disclosure from voluntary to measured practice. This study examines the effect of green strategy, green competitive advantage, and media exposure on carbon emission disclosure with green investment as a moderating variable. The population comprises 65 industrial sector companies listed on the Indonesia Stock Exchange during 2021–2025, with a purposive sample of 32 companies yielding 160 observations. Panel data regression with Random Effect Model and Moderated Regression Analysis was applied. The results show that green strategy, green competitive advantage, and media exposure simultaneously and partially have positive significant effects on carbon emission disclosure. However, green investment does not moderate any of these relationships. These findings imply that companies need to strengthen green strategy, green competitive advantage, and manage media communication to enhance transparency, while green investment alone is insufficient as a moderating mechanism.]]>
Copyrights © 2026
