September 10, 2025Jurnal Ekonomi dan BisnisOpen Access

Determinants of carbon emission disclosure of energy sector companies in Indonesia

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Media exposure positively impacts carbon emissions disclosure in energy companies.
The size of the board of commissioners and board of directors are significant factors for disclosure levels.
Profitability and leverage do not show a significant relationship with carbon emissions disclosure.
Findings highlight the importance of governance structures in enhancing corporate sustainability communication.

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Analysis finds media exposure and board composition enhance carbon emissions disclosure in energy sector firms.

Luky Patricia Widianingsih (2025) studied this question.

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