<![CDATA[This study aims to analyze the influence of profitability, institutional ownership, and firm size on carbon emission disclosure based on previous research findings. The method used is a Systematic Literature Review (SLR), which examines 15 relevant scientific articles published between 2021 and 2026. The articles were collected through Google Scholar based on their relevance to the research topic and objectives. The findings indicate that the relationship between profitability and carbon emission disclosure remains inconsistent, with studies reporting positive effects, significant negative effects, and no significant effects. Institutional ownership also shows inconsistent results, ranging from positive effects and significant negative effects to no significant effect. Meanwhile, firm size tends to influence carbon emission disclosure, although some studies report insignificant results. These differences indicate that the relationships between the three variables and carbon emission disclosure require further investigation. This study is expected to serve as a reference for future research in understanding the factors associated with corporate carbon emission disclosure.]]>
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