Pengaruh Intensitas Emisi Karbon, Kinerja Lingkungan, Sistem Manajemen Lingkungan, Kinerja Keuangan, dan Umur Perusahaan terhadap Pengungkapan Emisi Karbon pada Perusahaan Indeks LQ45 yang Terdaftar di Bursa Efek Indonesia Periode 2021-2023

Abstract

This study investigates the factors that influence carbon emission disclosure, including carbon emissions intensity, environmental performance, environmental management system, financial performance, and company age in LQ45 index companies listed on the Indonesia Stock Exchange for the 2021-2023 period. The sample in this study was determined through purposive sampling method, resulting in 26 companies and 78 total observations during the 2021-2023 period. The data analysis technique used is panel data regression with the selected model being the fixed effect model. The results of this study indicate that carbon emissions intensity, environmental performance, environmental management system, and financial performance have no effect on carbon emissions disclosure. Only company age has a significant positive effect on carbon emission disclosure.