Work

The Effect of Disclosure of Carbon Emissions and Eco Efficency on Company Value

Year: 2024

Type: article

Abstract: There are many threats to climate change accompanied by environmental damage. This is able to create a paradigm for assessing environmental performance in companies that are directly related to the environment. Regarding the impact of a business's business activities on the environment, it is a challenge for companies to find ways to reduce their environmental impact and make disclosures as a form of responsibility every year. The sample in this research uses energy sector companies for the period 2020 to 2023. The method used in this research is a panel data regression model with the results of research on carbon emissions disclosure and eco-efficiency having no effect on company value.

Source: International Journal of Accounting Management Economics and Social Sciences (IJAMESC)

DOI: 10.61990/ijamesc.v2i5.284

Authors: Maharani Juniar Mulyadi Salim, Murtanto

Institution: Universitas Trisakti

Language: English

Topic: Corporate Social Responsibility Reporting

Subfield: Strategy and Management

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Climate action

Open Access status: diamond

OpenAlex ID: W4403987754

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