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PENGARUH CARBON PERFORMANCE DAN FINANCIAL PERFORMANCE TERHADAP CARBON EMISSIONS DISCLOSURE: STUDI EMPIRIS PADA PERUSAHAAN INDUSTRI “ENERGI, KIMIA, DAN UTILITAS” DI ASIA-PASIFIK

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This study aims to analyze the influence of carbon performance and financial performance on carbon emissions disclosure among industrial companies in the Asia-Pacific region. Carbon emissions disclosure has become an increasingly important topic in corporate settings as attention to climate change and sustainability grows. Using a quantitative approach, this research examines a sample of 108 companies in the energy, chemical, and utilities sectors from 2019 to 2023, utilizing data obtained from the LSEG Analytics Workspace dataset through the Refinitiv financial database. Panel data regression analysis was used to examine the relationships among variables. The results indicate that Carbon Performance (CP) has a positive and significant impact on Carbon Emissions Disclosure (CED), while Financial Performance (FP) also has a positive effect but with lower significance. These findings suggest that companies with better carbon performance tend to be more transparent in their carbon emissions reporting. This study provides insights for corporate stakeholders and regulators to promote better sustainability practices in carbon emissions disclosure.

Availability
Inventory Code Barcode Call Number Location Status
2507001603T1690462T1690462025Central Library (REFERENCES)Available but not for loan - Not for Loan
Detail Information
Series Title
-
Call Number
T1690462025
Publisher
Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya.,
Collation
xviii, 78 hlm.; ilus.; tab.; 29 cm.
Language
Indonesia
ISBN/ISSN
-
Classification
657.07
Content Type
-
Media Type
-
Carrier Type
-
Edition
-
Subject(s)
Akuntansi
Prodi Akuntansi
Specific Detail Info
-
Statement of Responsibility
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