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The content and determinants of greenhouse gas emission disclosure: Evidence from Indonesian companies
Author(s) -
Faisal Faisal,
Andiningtyas Erika Dwi,
Achmad Tarmizi,
Haryanto Haryanto,
Meiranto Wahyu
Publication year - 2018
Publication title -
corporate social responsibility and environmental management
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 1.519
H-Index - 73
eISSN - 1535-3966
pISSN - 1535-3958
DOI - 10.1002/csr.1660
Subject(s) - greenhouse gas , business , profitability index , leverage (statistics) , natural resource economics , indonesian , accounting , economics , finance , ecology , linguistics , philosophy , machine learning , computer science , biology
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 determinants 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 disclosure in an emerging country.