Electronic Resource

Corporate Governance Characteristics And Carbon Emission Disclosure : Empirical Study On Indonesia Firms

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Purpose – This study aims to investigate and obtain empirical evidence on whether
corporate governance characteristics, represented by characteristics of the board of
directors and commissioners, significantly affect carbon emission disclosures in
Indonesian companies.
Design/Methodology/Approach – This study employs the SEM-PLS and uses
Smartpls 3 as an analysis tool with the total sample of 18 companies listed in the SRIKEHATI index during 2020-2021 using the purposive sampling method.
Findings – The findings reveal that the characteristics of the board of commissioners
represented by the nationality diversity of the board commissioners negatively affect
carbon emission disclosure significantly. In contrast, characteristics of the board of
directors represented by the gender diversity of the board of directors insignificantly
affect carbon emission disclosure.

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Availability

Detail Information

Series Title

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Call Number

REF 658.02 SER c

Publisher

Bogor : IAI Tazkia., 2022

Collation

AS

Language

English

ISBN/ISSN

NIM.18102062

Classification

658.02

Content Type

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Media Type

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Carrier Type

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Edition

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Subject(s)

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Specific Detail Info

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Statement of Responsibility

Seriwahyuni

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