Does Readability Annual Report, External Pressure, and Social Responsibility Disclosure Affect Carbon Emission Disclosure?

This study examines the effect of annual report readability, external pressure, and social responsibility disclosure on carbon emission disclosure. It uses control firm size, return assets, debt to equity ratio, media exposure variables. The a quantitative approach panel data using 174 firm-year observations energy sector companies listed Indonesia Stock Exchange for 2015- 2020 period. analysis technique used is multiple linear regression SPSS 28 as test tool. proxy measurement ISO 26000 index give new perspective company's commitment carrying out its result this study's pressure proxied by proportion tradable shares financing ratio readability do not affect In contrast, positively affects implies that should improve pay more attention in aspects sustainable resource use climate change mitigation adaptation support achievement net-zero emissions development goals.