This analysis examines the role of corporate governance and performance in carbon emission disclosure among manufacturing companies, highlighting implications for sustainability.
Key Points
Corporate performance significantly boosts carbon emission disclosure, while governance appears less impactful.
Data from 93 manufacturing companies listed on the Indonesia Stock Exchange from 2015 to 2022 supports these findings.
Analysis employed panel regression methodology to assess the relationship between governance, performance, and emissions.
The findings underscore the necessity for stronger corporate governance to enhance carbon emission reporting and sustainability efforts.