Factors which Affecting the Disclosure of Carbon Emissions

Abstract

This study aims to analyze the effect of corporate governance, capital expenditure, profitability, firm size and CSR on carbon emissions disclosure. This study collects secondary data which are reported in their Annual Report and Sustainability Report from 2017-2021. Data analysis method used is multiple linear regression. The results of the study prove that corporate governance variable has a negative effect on carbon emissions disclosure. However, four other independent variables, namely capital expenditure, profitability, firm size and CSR have positive effects on carbon emissions disclosure.