Pengaruh Kinerja Lingkungan, Kinerja Karbon, dan Ukuran Perusahaan Terhadap Pengungkapan Emisi Karbon pada Perusahaan Sektor Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2021-2023

Abstract

This study investigates the impact of environmental performance, carbon performance, and company size on the extent of carbon emission disclosure in manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. Adopting a quantitative approach with an associative and causal research design, the study utilizes secondary data derived from annual reports, sustainability reports, and Indonesia's program for pollution control, evaluation, and rating (PROPER) rating documents. Out of a total population of 214 manufacturing firms, 59 companies were selected through purposive sampling, resulting in 177 observations. Data analysis was conducted using descriptive statistics and multiple linear regression. The findings reveal that, collectively, environmental performance, carbon performance, and company size significantly affect carbon emission disclosure. Individually, environmental performance and company size exhibit a positive and significant influence, whereas carbon performance has a negative and significant effect on carbon emission disclosure.