Determinants of Carbon Emission Disclosure

Abstract

This study aims to obtain empirical evidence of the influence of profitability, leverage, media exposure, and environmental performance on carbon emission disclosure. This research was conducted on basic materials companies listed on the IDX for the 2020-2025 period. Sample selection was obtained with 190 observations, and we used multiple linear regression for analysis. The results are that media exposure and environmental performance have a positive effect on carbon emission disclosure, while profitability and leverage do not affect carbon emissions. This research implies that companies need to improve communication through the media and improve environmental performance as an effort to meet stakeholder expectations and improve the company's image related to sustainability issues.