The Impact of Environmental Performance, Corporate Governance, and Financial Performance on the Disclosure of Carbon Emissions

Abstract

One of the primary contributors to global climate change that may threaten human survival is carbon emissions. As a result, businesses must consider how their actions including carbon emissions affect the environment. Carbon emissions are one of the main causes of global climate change, which can endanger human survival. Therefore, companies need to pay attention to the impact of their activities on the environment, including carbon emissions. Disclosure of carbon emissions by companies is becoming increasingly important because it can affect the company's image in the eyes of the public and investors. The study aims to analyze the impact of environmental performance, corporate governance, and financial performance on the disclosure of carbon emissions by manufacturing companies listed on the Indonesian Stock Exchange for the period 2020–2022. This research uses purposive sampling. The research data obtained came from the Indonesian Stock Exchange and the company's website, and data analysis techniques were used using regression analysis. The results of this study showed that environmental performance and financial performance affected carbon disclosure, while corporate governance variables did not affect carbon emissions.