Asian Journal of Social and Humanities
Vol. 1 No. 03 (2022): Asian Journal of Social and Humanities

The Effect of Carbon Emission Disclosure and Corporate Social Responsibility On The Financial Performance of Manufacturing Companies In Indonesia

Dina Maria Kristari (Master of Accounting, Trisakti University, Indonesia)
Armanda Yusram Teruna (Master of Accounting, Trisakti University, Indonesia)

Article Info

Publish Date
12 Dec 2022

Abstract

This Study examines the relationship between carbon emission disclosure, corporate social responsibility (CSR), and financial performance in the manufacturing industry in Indonesia. Using data from manufacturing companies in Indonesia, this study finds a positive relationship between carbon emission disclosure and financial performance, as well as between CSR and financial performance. Companies that disclose their carbon emissions and engage in CSR initiatives are perceived positively by stakeholders, which can result in increased customer loyalty, improved reputation, and cost savings. The Indonesian government's efforts to regulate carbon emission disclosure and incentivize CSR initiatives have led to an increase in sustainable practices in the manufacturing sector. This study highlights the importance of environmental responsibility and social responsibility for companies to remain competitive and sustainable in the long term.

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Journal Info
Asian Journal of Social and Humanities
Website

Abbrev

jsh

Publisher

Pelopor Publikasi Akademika

Subject

Decision Sciences, Operations Research & Management Earth & Planetary Sciences Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice

Description

Asian Journal of Social and Humanities is a scientific journal in the form of research and can be accessed openly. This journal is published once bimonthly by Beritrust Publisher. Asian Journal of Social and Humanities provides a means for ongoing discussion of relevant issues that fall within the ...