July 30, 2025Journal of Accounting Science

Corporate Factors Affecting Carbon Disclosure for SDG 13 in Indonesia

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Carbon emissions disclosure improves with better environmental performance and larger firm size, implying potential for sustainability enhancement.
A positive relationship was found between environmental performance and carbon disclosure, while financial distress negatively impacts transparency.
This assessment utilized secondary data from 47 energy sector companies over two years, employing regression analysis for insights.
Findings underscore the necessity for improved corporate governance to foster accountability in reaching climate goals.

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Implication

Quantitative analysis reveals how environmental performance and firm size positively affect carbon disclosure, suggesting corporate governance may play a moderating role.

Cite This Study

Mahendra et al. (2025) studied this question.

synapsesocial.com/papers/68af35efcf1dd9ea359ea63d https://doi.org/10.21070/jas.v9i2.2003

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Implication

Quantitative analysis reveals how environmental performance and firm size positively affect carbon disclosure, suggesting corporate governance may play a moderating role.

Corporate Factors Affecting Carbon Disclosure for SDG 13 in Indonesia

Key Points

Discussion

Implication

Cite This Study

Corporate Factors Affecting Carbon Disclosure for SDG 13 in Indonesia

Key Points

Discussion

Implication

Cite This Study

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Also Consider