Work

The Effect of Corporate Governance, Profitability, and Working Capital on Carbon Emission Disclosure in Energy Sector Companies

Year: 2024

Type: article

Abstract: The purpose of this research is to empirically prove the influence of corporate governance, profitability, and working capital on carbon emission disclosure. The population used in this study consists of energy sector companies listed on the Indonesian Stock Exchange from 2020 to 2023. The sampling was conducted using purposive sampling with predetermined criteria, resulting in 139 data points. The results of this study indicate that corporate governance affects carbon emission disclosure. Meanwhile, profitability and working capital don’t affect carbon emission disclosure

Source: Dinasti International Journal of Economics Finance & Accounting

DOI: 10.38035/dijefa.v5i6.3701

Authors: Mariezka Hazna Puspa Primalia, Januar Eko Prasetio

Institution: Universitas Pembangunan Nasional Veteran Yogyakarta

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: gold

Estimated APC paid: $65