International Journal of Social Science, Education, Communication and Economics
Vol. 2 No. 3 (2023): August

Carbon Emission Disclosure: The Influence of External Stakeholder Preassure and Environment Performance

Nur Prasetyo Aji (Universitas Muhammadiyah Surakarta)
Fatimah Aulia Rahman (Universitas Muhammadiyah Surakarta)
Laila Oshiana Fitria A’zizah (Universitas Muhammadiyah Surakarta)
Mega Wahyu Widawati (Universitas Muhammadiyah Surakarta)

Article Info

Publish Date
30 Jul 2023

Abstract

The purpose of this paper is to investigate the effect that pressure from external stakeholders and environmental performance have on the reporting of carbon emissions by corporations. Purposive sampling was utilized to pick samples for use in this study. These samples were selected from sustainability reports and annual reports of companies that were registered with the Asia Sustainability Reporting Rating (ASRRAT) for 2019–2021. The data that was used in this study was considered to be secondary data. This investigation takes a quantitative approach and using a method called Multiple Regression Analysis. According to the study's findings, institutional ownership, diffusion ownership, and environmental performance have no discernible influence on the disclosure of carbon emissions, whereas the media exposure variable significantly affects the degree of disclosure.  

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Journal Info
International Journal of Social Science, Education, Communication and Economics
Website

Abbrev

SJ

Publisher

CV. LAFADZ JAYA

Subject

Religion Arts Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

Description

International Journal of Social Science, Education, Communication and Economics (SINOMICS Journal) | E-ISSN: 2829-7350 publishes articles or scientific studies related to social science, education, communication, and economics. publishes articles or scientific studies related to social science, ...