Analyzing the Influence of Corporate Governance, Environmental Performance, and Carbon Emission Disclosure of Mining Companies in Indonesia Using Moderated Regression Analysis (MRA)
Year: 2025
Type: article
Abstract: This study aims to explore the influence of institutional ownership, managerial ownership, and audit committees on carbon emission disclosure, while considering environmental performance as a moderating variable.A quantitative approach was employed using Moderated Regression Analysis (MRA) over a five-year observation period.The findings reveal that institutional ownership and audit committees have a significant effect on carbon emission disclosure, whereas managerial ownership does not exhibit a significant influence.These results support the hypothesis that corporate governance structure plays a crucial role in enhancing corporate environmental transparency.Furthermore, the effectiveness of governance mechanisms is influenced by environmental performance, which is shown to moderate the relationship between the audit committee and carbon disclosure, but not the relationships involving institutional or managerial ownership.This study highlights the importance of simultaneously strengthening corporate governance practices and environmental performance to ensure that carbon emission disclosure becomes an integral part of corporate sustainability strategies in addressing global environmental challenges.
Language: English
Subfield: Strategy and Management
Domain: Social Sciences
Open Access status: hybrid
OpenAlex ID: W4417213342