Document Type

Conference Proceeding

Publication Title

E3S Web of Conferences

Publisher

EDP Sciences

School

School of Business

Comments

Originally published as: Wahyuningrum, I. F. S., Djajadikerta, H., & Suprapti, E. (2019). The effect of company financial performance and company characteristics on Greenhouse Gas (GHG) Emission Disclosure. E3S Web of Conferences, 125, Article 10008. Original publication available here

Abstract

This study aims to examine the effect of company financial performance (profitability), company characteristics (PROPER rating, firm size, and institutional ownership) on Greenhouse Gas (GHG) emission disclosure using all listed companies in Indonesia Stock Exchange in from 2015 to 2017. The GHG emission disclosure variable is measured using the disclosure index approach. The result indicates that on average, the total number of companies disclose their GHG emission disclosure is increased from 30% in 2015 to 32% in 2017, even though the disclosure of GHG emissions is still relatively low. On average, in this study, companies as a sample are in a "blue" rating of PROPER rating (which have value 3 out of 4). The most disclosed item by companies is external verification with 92% in 3 years. The results point out that profitability, PROPER rating, and institutional ownership positively affect the GHG emission disclosure. However, the firm size was not indicated to affect GHG emission disclosure. This study also gives a contribution to the GHG emission disclosure literature by providing factors that affect companies' GHG emission disclosure, particularly in Indonesia.

Additional Information

Paper presented at the 4th International Conference on Energy, Environment, Epidemiology and Information System (ICENIS 2019).

DOI

10.1051/e3sconf/201912510008

Creative Commons License

Creative Commons Attribution 4.0 License
This work is licensed under a Creative Commons Attribution 4.0 License.

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