PENGARUH CARBON RISK MANAGEMENT, BOARD DIVERSITY, SUSTAINABILITY COMMITTEE DAN ENVIRONMENTAL PERFORMANCE TERHADAP CARBON EMISSION DISCLOSURE
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Institusion
Universitas Pembangunan Nasional Veteran Jakarta
Author
Maharani Prasti Amira, .
Subject
HB Economic Theory
Datestamp
2021-12-21 08:24:15
Abstract :
The study was conducted to determine the effect of carbon risk management, board diversity, sustainability committee, and environmental performance on carbon emission disclosure. This study is a quantitative study conducted on 23 non-financial companies listed on the Indonesia Stock Exchange (IDX) in the 2017-2019 period. Data obtained using STATA v.16 with the results of the hypothesis test state that environmental performance has a significant positive effect on carbon emissions disclosures. Meanwhile, carbon risk management, board diversity, and sustainability committee have no effect on carbon emission disclosure.
The study was conducted to determine the effect of carbon risk management, board diversity, sustainability committee, and environmental performance on carbon emission disclosure. This study is a quantitative study conducted on 23 non-financial companies listed on the Indonesia Stock Exchange (IDX) in the 2017-2019 period. Data obtained using STATA v.16 with the results of the hypothesis test state that environmental performance has a significant positive effect on carbon emissions disclosures. Meanwhile, carbon risk management, board diversity, and sustainability committee have no effect on carbon emission disclosure.
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