Company Characteristics and Environmental Performance on Carbon Emission Disclosure in Public Companies in Indonesia

2019 ◽  
Author(s):  
Siti Asiah Murni ◽  
James Tumewu ◽  
Rica Wuryaningrum
Keyword(s):  
Environmental Performance ◽  
Carbon Emission ◽  
Public Companies

scholarly journals Environmental Performance, Company Size, Profitability, And Carbon Emission Disclosure

2020 ◽  
Vol 10 (2) ◽  
pp. 349
Author(s):  
Masiyah Kholmi ◽  
Attika Dewi Shaqinnah Karsono ◽  
Dhaniel Syam
Keyword(s):  
Carbon Emissions ◽  
Environmental Performance ◽  
Voluntary Disclosure ◽  
Carbon Emission ◽  
Stock Exchange ◽  
Company Size ◽  
Public Companies ◽  
The Public ◽  
Service Companies ◽  
Data Collection Technique

This study aims to examine the effect of environmental performance, company size, profitability on disclosure of carbon emissions in non-service companies listed on the Indonesia Stock Exchange (IDX). The population of this study used non-service companies listed on the Indonesia Stock Exchange (IDX) in 2017. The research sample was 34 companies selected through the purposive sampling method. The data collection technique using documentation method. Data analysis techniques using multiple regression analysis with statistical tools used are SPSS V.24. The results showed that the company's environmental performance did not influence the company to conduct carbon emission disclosure. by obtaining a PROPER rating, it does not guarantee the company will disclose carbon emissions properly. While company size and profitability, have no effect on carbon emission disclosure, because companies still choose to make other disclosures that can increase their legitimacy in the eyes of the public. Companies consider carbon emission disclosure as not yet able to add value to companies and the nature of emissions disclosures carbon which is still in the form of voluntary disclosure. This research contributes to disclosure of carbon emissions from company activities in the annual report and the company can prevent and reduce carbon emissionsc.

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN EMISI GAS RUMAH KACA DARI PERSPEKTIF AKUNTANSI HIJAU

2019 ◽  
Vol 7 (1) ◽  
pp. 88
Author(s):  
Sri Anggita Olvin Deantari ◽  
Margani Pinasti ◽  
Eliada Herwiyanti
Keyword(s):  
Environmental Management ◽  
Greenhouse Gas ◽  
Environmental Performance ◽  
Management System ◽  
Carbon Emission ◽  
Sampling Method ◽  
Environmental Management System ◽  
Coefficient Of Determination ◽  
Goodness Of Fit Test ◽  
Chemical Companies

<p><em>This study aims to analyze the effect of environmental management system, environmental performance, size, profitability and leverage to greenhouse gas emissions disclosure in Indonesia companies. To measure the extent of carbon emission disclosure used checklist that was developed based on the information request sheets provided by the carbon disclosure project (CDP). The population of this study was all basic industrial and chemical companies listed on the Indonesia Stock Exchange during 2014-2016. Sampling method used in this research is purposive sampling method so that obtained samples based on the criteria as many as 60 research samples. Type of data used is secondary data. Data analysis used descriptive statistic, Classical Assumption Test, Multiple Linear Regression Analysis, Goodness of Fit Test, Coefficient of Determination Analysis (R²) and Hypothesis Testing (t test). </em><em>The results of 5 hypothesis, 4 hypothesis accepted and 1 hypothesis rejected. Variable Environmental Management System, Environmental Performance and Size have positive and significant and Leverage have negative and significant impact to carbon emission disclosure. While profitability have positive but not significant impact in basic industrial and chemical companies in Indonesia. Based on Adjusted R Square is seen that the value of coefficient of determination is 0.663, it means that the Greenhouse Gas Emission Disclosure can be explained by independent variable equal to 66,3% and 33,7% explained by other variable.</em><strong></strong></p><em></em>

scholarly journals Measuring Energy Efficiency and Environmental Performance: A Case of South Asia

Processes ◽  
2019 ◽  
Vol 7 (6) ◽  
pp. 325 ◽  
Author(s):  
Yumei Hou ◽  
Wasim Iqbal ◽  
Ghulam Muhammad Shaikh ◽  
Nadeem Iqbal ◽  
Yasir Ahmad Solangi ◽  
...  
Keyword(s):  
Energy Efficiency ◽  
Renewable Energy ◽  
Energy Consumption ◽  
South Asia ◽  
Environmental Performance ◽  
Carbon Emission ◽  
Consumption Ratio ◽  
Environmental Performance Index ◽  
Emission Index ◽  
Ratio Energy

When assessing energy efficiency, most studies have frequently ignored environmental aspects even though the concept has been widely used in the past. This study evaluates the energy efficiency and environmental performance of South Asia by using DEA (data envelopment analysis) like mathematical composite indicator. We construct a comprehensive set of indicators, including an energy self-sufficiency ratio, energy production over consumption ratio, energy imports, diversification index of energy imports, energy reserve ratio, GDP productivity, energy intensity, per capita energy consumption index, carbon emission index, carbon emission index per unit of energy consumption and share of renewable energy in order to develop an energy efficiency and environmental performance index. Unlike other studies, this study first examines each indicator and then estimates a combined score for each country. The results reveal that Bhutan as a more secure country and Pakistan showed a decreasing trend, while Sri Lanka and India performed satisfactorily. Remarkably, Bangladesh, Nepal and Afghanistan showed a decreasing trend. This study proposes a policy that increases the cross-border trade of renewable energy for long term energy efficiency and environmental performance.

scholarly journals Pengaruh Kinerja Lingkungan, Ukuran Perusahaan, Profitabilitas dan Pengungkapan Emisi Karbon

2021 ◽  
Vol 31 (4) ◽  
Author(s):  
Ni Putu Eka Dewayani ◽  
Ni Made Dwi Ratnadi
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Environmental Performance ◽  
Carbon Emission ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Research Data ◽  
Significant Positive Effect ◽  
Positive Effect

This study aims to examine empirically the influence of environmental performance, size, and profitability on carbon emission disclosure at non-financial companies listed on Indonesia Stock Exchange. Population used in this study in non-financial companies listed on Indonesia Stock Exchange on 2017 and 2018. The technique of determining sample using purposive sampling and obtained 112 observation companies. The research data analysis used linear regression analysis. Based on the results of the analysis found that size has a significant positive effect on carbon emission disclosure. This shows that if the size of the company increase, the amount of carbon emission disclosure increases. Environmental performance and profitability has no effect on carbon emission disclosure. Keywords: Carbon Emission Disclosure; Enviromental Performance; Size; Profitability.

scholarly journals EFFECT OF EXPOSURE MEDIA, ENVIRONMENTAL PERFORMANCE AND INDUSTRIAL TYPE ON CARBON EMISSION DISCLOSURE

2019 ◽  
Vol 7 (2) ◽  
pp. 149
Author(s):  
Fenny Novia Aulia Ulfa ◽  
Husnah Nur Laela Ermaya
Keyword(s):  
Environmental Performance ◽  
Voluntary Disclosure ◽  
Carbon Emission ◽  
Sampling Method ◽  
Descriptive Analysis ◽  
Media Exposure ◽  
Total Sample ◽  
The Other ◽  
Dummy Variables ◽  
Independent Variable

AbstractThe purpose of this research is to test the influence of Media Exposure, Environmental Performance And Type of Industry to Carbon Emission Disclosure. The independent variable in this research is Media Exposure measured using dummy variables, Environmental Performance is measured using an ordinal And Type of Industry is measured using dummy variables. Carbon Emission Disclosure as the dependent variable is measured using a checklist that was adopted from research Choi et al.  The population of this research is non-financial companies that listed in the year 2014-2016. By using purposive sampling method and obtained a total sample of 36 companies per year. Methods of analysis of this research include statistic descriptive analysis, test classic assumptions, hypothesis testing and multiple linear. Results from this study indicate that Media Exposure significantly influences to the extent of carbon emission disclosure. Meanwhile, Environmental Performance and Type of Industry had no significant influence on the extent of carbon emission disclosure. Variable Carbon Emission Disclosure can be explained by the variable Media Exposure, environmental performance and the type of Industry amounted to 30%, while the remaining 70% is influenced by the other variables which are not researched in the study.Keyword: Carbon Emission Disclosure, Voluntary Disclosure, Media Exposure, Environmental Performance, Type of Industry

The relation between voluntary carbon disclosure and environmental performance

2017 ◽  
Vol 59 (6) ◽  
pp. 784-803 ◽  
Author(s):  
Grigoris Giannarakis ◽  
George Konteos ◽  
Nikolaos Sariannidis ◽  
George Chaitidis
Keyword(s):  
Environmental Sustainability ◽  
Environmental Performance ◽  
Voluntary Disclosure ◽  
Carbon Emission ◽  
Ghg Emissions ◽  
Index Score ◽  
Managerial Behavior ◽  
Environmental Disclosure ◽  
Content Type ◽  
Pollution Levels

Purpose The purpose of this study is to investigate the effect of environmental performance on the environmental disclosure level. Design/methodology/approach Carbon disclosure leadership index score is considered as a proxy of carbon disclosure level, while greenhouse gas (GHG) emissions as a proxy of environmental performance. In addition, six control variables are used: return on assets, financial leverage, company’s size, CEO duality, board size and percentage of independent directors on board. The sample comprises 102 companies from a population of Standard & Poor’s 500 (S&P 500) companies over a five-year period, 2009-2013. Findings Results revealed that higher pollution levels in terms of GHG emissions affect negatively the dissemination of carbon disclosure information, suggesting a positive relationship between environmental performance and environmental disclosure level. In addition, companies with good environmental performance in relation to their average environmental performance disseminate more carbon information in their disclosures. Thus, the carbon disclosure level is indicative of environmental performance consistent with the voluntary disclosure theory. Practical implications The managerial behavior regarding the relation of environmental disclosure and environmental performance is explained. In addition, the findings should be of use to those investors interested in finding carbon emission information so that they assess investments and evaluate their current portfolios in terms of environmental sustainability. Originality/value It is intended to ascertain the reliability level of carbon disclosure regarding carbon emission information by incorporating the carbon disclosure leadership index score and GHG emissions.

scholarly journals PENGARUH ENVIRONMENTAL PERFORMANCE DAN ENVIRONMENTAL DISCLOSURE TERHADAP ECONOMIC PERFORMANCE

Media Ekonomi ◽  
2015 ◽  
Vol 15 (2) ◽  
pp. 76
Author(s):  
Danny Widarto ◽  
Rina Mudjiyanti
Keyword(s):  
Economic Performance ◽  
Environmental Performance ◽  
Economic Effect ◽  
Environmental Accounting ◽  
Multiple Linear Regressions ◽  
Environmental Disclosure ◽  
Public Companies ◽  
The Public ◽  
Linear Regressions

The aim of this research was to examine the influences of the environmental performance and environmental disclosure to the economic performance. This research focused on the public companies complying with PROPER KLH RI in the period of 2010-2012. The sample was 35 companies. The data were then analyzed using multiple linear regressions. Based on the analysis, it was proved that the environmental performance partially had significant effect to the economic performance. Meanwhile, the environmental disclosure partially had no significant effect to the economic effect. Yet, simultaneously both environmental performance and environmental disclosure influenced significantly to the economic performance, meaning the concept of environmental accounting begins to have Indonesian public acceptance. The model of environmental accounting has improved and influenced the economic performance. Keywords: environmental accounting, environmental performance, environmental disclosure, and economic performance.

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