The content and determinants of greenhouse gas emission disclosure: Evidence from Indonesian companies

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....

Full description

Saved in:
Bibliographic Details
Published in:Corporate social-responsibility and environmental management 2018-11, Vol.25 (6), p.1397-1406
Main Authors: Faisal, Faisal, Andiningtyas, Erika Dwi, Achmad, Tarmizi, Haryanto, Haryanto, Meiranto, Wahyu
Format: Article
Language:English
Subjects:
carbon disclosure
Climate change
Determinants
Economics
Emission analysis
Emissions
Greenhouse effect
greenhouse gas
Greenhouse gases
Indonesia
Profitability
Risk assessment
Citations: Items that this one cites
Items that cite this one
Online Access:Get full text
Tags: Add Tag
No Tags, Be the first to tag this record!
Description
Summary: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.
ISSN:1535-3958
1535-3966
DOI:10.1002/csr.1660