ENVIRONMENTAL DISCLOSURE INFORMATION: THE ROLE OF ENVIRONMENTAL CERTIFICATION AND FIRM SIZE

Activities disclosure reflects corporate accountability, responsibility, and transparency to investors other stakeholders. Therefore, the objectives of this study are analyze empirically test effect board directors environment certification at 36 mining companies listed on Indonesia Stock Exchange within 2019-2021 with 108 annual reports. The results multiple linear regression data processing showed that could not increase amount environmental information. Meanwhile, firm size can implication research is need disclose enviromental information in order gain business trust from public,