The Content and Determinants of Greenhouse Gas Emissions Disclosure: Evidence from Indonesian Companies (Paper)

FAISAL, Faisal (2018) The Content and Determinants of Greenhouse Gas Emissions Disclosure: Evidence from Indonesian Companies (Paper). Journal Corporate Social Responsibility and Environmental Management, 25 (6). pp. 1397-1406. ISSN 1535-3966

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Abstract

This paper examined the content and determinants of greenhouse gas (GHG) emission disclosure practices. This study found that the number of firms disclosed is increased from 42.9% in 2011 to 48.1% in 2014. The assessment of risks and opportunities of climate change theme is the most disclosed item. Miscellaneous industries disclosed more GHG emission information compared with any other industry. The results also show that profitability, leverage, company size, and industry are significant determi-nants that can explain the extent of GHG emission disclosure. The findings of this study indicated that GHG emission disclosures are used as a mechanism to reduce pressures from stakeholders. This study contributes to the GHG emission disclosure literature by providing patterns and determinants of companies' GHG emission disclo-sure in an emerging country.

Item Type:Article
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:74773
Deposited By:Dwinita Fibriani
Deposited On:25 Jul 2019 23:13
Last Modified:25 Jul 2019 23:16

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