DO FIRM AND BOARD CHARACTERISTICS AFFECT CARBON EMISSION DISCLOSURES?
نویسندگان
چکیده
This research examines how profitability, company size, board independence, and gender diversity affect carbon emission disclosures in Indonesian companies. The sample of this study consists 36 manufacturing companies which were consecutively listed on Stock Exchange from 2015 to 2018. measured using a disclosure checklist consisting 18 items. Using multiple regression analysis, found that are greater more profitable larger suggests financial resources availability the political visibility can increase disclosures. also finds with large portion independent commissioners female directors. supports legitimacy stakeholder theories diversified will be able manage different expectations. findings provide evidence about their disclosures, consequently help government control national emissions. Keywords: disclosure, JEL Classifications: Q56, G34, M14 DOI: https://doi.org/10.32479/ijeep.10792
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ژورنال
عنوان ژورنال: International Journal of Energy Economics and Policy
سال: 2021
ISSN: ['2146-4553']
DOI: https://doi.org/10.32479/ijeep.10792