Corporate Governance, Green Investment, and Carbon Emission Disclosure Moderated by Environmental Reputation
Abstract
This study explores the voluntary disclosure of carbon emissions in sustainability reports. It examines the influence of good corporate governance and green investment on this disclosure, with environmental reputation serving as a moderating factor. The analysis was conducted on 131 energy companies listed on the Indonesia Stock Exchange from 2018 to 2022 using moderated regression analysis with the subgroup method. Interpretations of the research findings through the lens of stakeholder theory and the contingency approach reveal that while good corporate governance and its interaction with environmental reputation do not significantly affect carbon emission disclosure, green investment and its interaction with environmental reputation significantly impact the disclosure levels.
Keywords: Carbon Emission Disclosure; Good Corporate Governance; Green Investment; Environmental Reputation
Downloads
Download data is not yet available.
References
ACGA. (2021). Future Promise; Aligning governance and ESG in Asia. In CLSA’s (Vol. 11, Issue 2). https://doi.org/10.1353/cot.2022.0001
Afni, Z., Gani, L., Djakman, C. D., & Sauki, E. (2018). the Effect of Green Strategy and Green Investment Toward Carbon Emission Disclosure. The International Journal of Business Review (The Jobs Review), 1(2), 97–112. https://doi.org/10.17509/tjr.v1i2.13879
Akhiroh, T., & Kiswanto. (2016). Determinant Of Carbon Emission Disclosures Article History. Accounting Analysis Journal, 5(4), 326–336. http://journal.unnes.ac.id/sju/index.php/aaj
Amaliyah, F., & Herwiyanti, E. (2019). Pengaruh Kepemilikan Institusional , Dewan Komisaris. Jurnal Akuntansi, 9(3), 187–200. https://doi.org/https://doi.org/10.33369/j.akuntansi.9.3.187-200
Amaliyah, I., & Solikhah, B. (2019). Pengaruh Kinerja Lingkungan dan Karakteristik Corporate Governance Terhadap Pengungkapan Emisi Karbon. Journal of Economic, Management, Accounting and Technology, 2(2), 129–141. https://doi.org/10.32500/jematech.v2i2.720
Astiti, N. N. W., & Wirama, D. G. (2020). Faktor-Faktor yang Memengaruhi Pengungkapan Emisi Karbon pada Perusahaan yang Terdaftar di Bursa Efek Indonesia. E-Jurnal Akuntansi, 30(7), 1796. https://doi.org/10.24843/eja.2020.v30.i07.p14
Astuti, W. B., & Ayuningtyas, R. D. (2019). Faktor-Faktor Yang Mempengaruhi Reputasi Lingkungan Perusahaan Indonesia. Jurnal Sosio Dialektika, 4, 143–160.
Azhari, A. M. B., & Hasibuan, D. H. M. (2023). The Effect of Green Investment, Intellectual Capital Disclosure, and Carbon Emission Disclosure on Firm Value. Riset : Jurnal Aplikasi Ekonomi, Akuntansi Dan Bisnis, 5(2), 001–015. https://doi.org/10.37641/riset.v5i2.269
Bravo, F., Abad, C., & Briones, J. L. (2015). The board of directors and corporate reputation: an empirical analysis. Academia Revista Latinoamericana de Administracion, 28(3), 359–379. https://doi.org/10.1108/ARLA-07-2013-0096
Budiharta, P., & Kacaribu, H. E. P. B. (2020). The Influence of Board of Directors, Managerial Ownership, and Audit Committee on Carbon Emission Disclosure: A Study of Non-Financial Companies Listed on BEI. Review of Integrative Business and Economics Research, 9(3), 75–86.
Dang, D. (2020). Can Environmental Subsidies Promote the Green Investment of Enterprises? Modern Economy, 11(01), 109–125. https://doi.org/10.4236/me.2020.111011
Dani, I. M., & Harto, P. (2022). Pengaruh Kinerja Lingkungan Dan Green Investment Terhadap Pengungkapan Emisi Karbon. 11, 1–10.
Dewi, L. G. K., Yenni Latrini, M., & Rsi Respati, N. N. (2019). Determinan Carbon Emission Disclosure Perusahaan Manufaktur. E-Jurnal Akuntansi, 28, 613. https://doi.org/10.24843/eja.2019.v28.i01.p24
Döring, S., Drobetz, W., El Ghoul, S., Guedhami, O., & Schröder, H. (2023). Foreign Institutional Investors, Legal Origin, and Corporate Greenhouse Gas Emissions Disclosure. Journal of Business Ethics, 182(4), 903–932. https://doi.org/10.1007/s10551-022-05289-6
Elsayih, J., Tang, Q., & Lan, Y. C. (2018). Corporate governance and carbon transparency: Australian experience. Accounting Research Journal, 31(3), 405–422. https://doi.org/10.1108/ARJ-12-2015-0153
Ganescu, C. G., & Dindire, L. (2014). Corporate environmental responsibility – a key determinant of corporate reputation. Computational Methods and Social Sciences, II(1), 6.
Global Reporting Initiative. (2016a). GRI 101: LANDASAN. GRI Standards. http://globalreporting.org/guidelines/2002.asp
Global Reporting Initiative. (2016b). GRI 305: Emisi 2016. In GRI Standards.
Grediani, E., Yustrianthe, R. H., & Niandari, N. (2020). Pengaruh Corporate Governance terhadap Pengungkapan Emisi Gas Rumah Kaca dengan Peran Audit Internal sebagai Pemoderasi. Jurnal Ilmiah Akuntansi, 5(2), 285–307.
Hordofa, T. T., Vu, H. M., Maneengam, A., Mughal, N., Cong, P. T., & Liying, S. (2023). Does eco-innovation and green investment limit the CO2 emissions in China? Economic Research-Ekonomska Istrazivanja, 36(1), 1–16. https://doi.org/10.1080/1331677X.2022.2116067
Institute for Essential Services Reform. (2011). Potensi Penurunan Emisi Indonesia Melalui Perubahan Gaya Hidup Individu. https://www.iesr.or.id/files/report_kjk.pdf
Kementerian Energi dan Sumber Daya Mineral. (2020). Inventarisasi Emisi GRK Bidang Energi. Inventarisasi Emisi Gas Rumah Kaca Sektor Energi Tahun 2020, 41. https://www.esdm.go.id/assets/media/content/content-inventarisasi-emisi-gas-rumah-kaca-sektor-energi-tahun-2020.pdf
Khairunisa, S., & Pohan, H. T. (2022). Pengaruh Pengungkapan Emisi Karbon, Kinerja Lingkungan Dan Biaya Lingkungan Terhadap Kinerja Keuangan Perusahaan. Jurnal Ekonomi Trisakti, 2(2), 283–292. https://doi.org/10.25105/jet.v2i2.14144
Kılıç, M., & Kuzey, C. (2019). The effect of corporate governance on carbon emission disclosures: Evidence from Turkey. International Journal of Climate Change Strategies and Management, 11(1), 35–53. https://doi.org/10.1108/IJCCSM-07-2017-0144
Kurnia, P., Darlis, E., & Putra, A. A. (2020). Carbon Emission Disclosure, Good Corporate Governance, Financial Performance, and Firm Value. Journal of Asian Finance, Economics and Business, 7(12), 223–231. https://doi.org/10.13106/JAFEB.2020.VOL7.NO12.223
Kuswanto, R. (2019). Penerapan Standar Gri Dalam Laporan Keberlanjutan Di Indonesia: Sebuah Evaluasi. Jurnal Bina Akuntansi, 6(2), 1–21. https://doi.org/10.52859/jba.v6i2.59
Lisa, R. R., Pratiwi, M. W., & Sholehah, N. (2017). Parmalat Enron Eropa : Mafia Italia. Prosiding Seminar Nasional Dan Call For Paper Ekonomi Dan Bisnis, 2017, 27–28.
Lu, Y., Abeysekera, I., & Cortese, C. (2015). Corporate social responsibility reporting quality, board characteristics and corporate social reputation: Evidence from China. In Pacific Accounting Review (Vol. 27, Issue 1). https://doi.org/10.1108/PAR-10-2012-0053
Lyeonov, S., Pimonenko, T., Bilan, Y., Štreimikiene, D., & Mentel, G. (2019). Assessment of green investments’ impact on sustainable development: Linking gross domestic product per capita, greenhouse gas emissions and renewable energy. Energies, 12(20). https://doi.org/10.3390/en12203891
Mahmood, Z., Kouser, R., Ali, W., Ahmad, Z., & Salman, T. (2018). Does corporate governance affect sustainability disclosure? A mixed methods study. Sustainability (Switzerland), 10(1), 1–20. https://doi.org/10.3390/su10010207
Martin, P. R., & Moser, D. V. (2016). Managers’ green investment disclosures and investors’ reaction. Journal of Accounting and Economics, 61(1), 239–254. https://doi.org/10.1016/j.jacceco.2015.08.004
Pérez, A. (2015). Corporate reputation and CSR reporting to stakeholders: gaps in the literature and future lines of research. Corporate Communications: An International Journal, 20(1). https://doi.org/10.1108/CCIJ-01-2014-0003
Petkeviciene, M. S. (2015). CSR Reasons, Practices and Impact to Corporate Reputation. Procedia - Social and Behavioral Sciences, 213, 503–508. https://doi.org/10.1016/j.sbspro.2015.11.441
Pramuditya, I. D. G. N. E. C., & Budiasih, I. G. A. N. (2020). Dampak Mekanisme Good Corporate Governance pada Carbon Emission Disclosure. E-Jurnal Akuntansi, 30(12), 3052. https://doi.org/10.24843/eja.2020.v30.i12.p05
Puspita, D. A., & Tanjaya, M. A. (2022). Analisis Good Corporate Governance, Media Exposure, Profitabilitas dan Pengaruhnya Terhadap Pengungkapan Emisi Karbon. Bulletin of Management and Business, 3(1), 253–266. http://v3.publishing-widyagama.ac.id/index.php/bmb/index
Putri, M. I., & Arsjah, R. J. (2023). Pengaruh investasi lingkungan, kinerja lingkungan, dan pengungkapan lingkungan terhadap kinerja keuangan perusahaan manufaktur di indonesia. Jurnal Ekonomi Trisakti, 3(2), 2525–2534. https://doi.org/http://dx.doi.org/10.25105/jet.v3i2.17130
Rooschella, C., & Sulfitri, V. (2023). Analisis Pengaruh Tata Kelola, Belanja Modal, Profitabilitas Dan Ukuran Perusahaan Terhadap Pengungkapan Emisi Karbon. Postgraduate Management Journal, 2(2), 1–12. https://doi.org/10.36352/pmj.v2i2.430
Safitri dan Handayani. (2020). Dampak Kinerja Keuangan dalam Memediasi Hubungan Corporate Governance dan Nilai Perusahaan. Jurnal Akuntansi AKUNESA, 09(01), 9. https://journal.unesa.ac.id/index.php/akunesa/article/view/10291
Sandy, K. E., & Ardiana, P. A. (2023). Pengungkapan Emisi Karbon Perusahaan Energi di Indonesia. E-Jurnal Akuntansi, 33(10), 2578–2589. https://ojs.unud.ac.id/index.php/Akuntansi/index
Sari, K. P., & Susanto, B. (2021). Green strategy, corporate social responsibility disclosure, good corporate governance terhadap pengungkapan emisi karbon. Business and Economics Conference in Utilization of Modern Technology, 642–657. https://journal.unimma.ac.id
Solikhah, B., Wahyuningrum, I. F. S., Yulianto, A., Sarwono, E., & Widiatami, A. K. (2021). Carbon emission report: A review based on environmental performance, company age and corporate governance. IOP Conference Series: Earth and Environmental Science, 623(1). https://doi.org/10.1088/1755-1315/623/1/012042
Surya, S. A., Yuniarti, R., & Pedi, R. (2023). Kinerja Lingkungan terhadap Nilai Perusahaan Dimediasi Kinerja Keuangan. Jurnal Riset Akuntansi Dan Auditing, 10(2), 35–46. https://doi.org/10.55963/jraa.v10i2.536
Syabilla, D., Wijayanti, A., & Fahria, R. (2021). Pengaruh Investasi Hijau dan Keragaman Dewan Direksi Terhadap Pengungkapan Emisi Karbon. Konferensi Riset Nasional Ekonomi, Manajemen, Dan Akuntansi, 2, 1171–1186.
Tila, S. M., & Augustine, Y. (2019). The Effect of Corporate Governance, Green Strategy and Carbon Risk Management Toward Carbon Emission Disclosure (Listed Company in and Out on Calculation Indeks Sri Kehati in IDX Periode 2016 – 2017 ). European Journal of Business and Management, 11(15), 41–51. https://doi.org/10.7176/EJBM
Trufvisa, U. S., & Ardiyanto, M. D. (2019). Pengaruh Karakteristik Dewan Komisaris Terhadap Pengungkapan Emisi Karbon. Diponegoro Journal of Accounting, 8(3), 1–11. http://ejournal-s1.undip.ac.id/index.php/accounting
United Nations Environment Programme. (2023). Emissions Gap Report 2023: Broken Record – Temperatures hit new highs, yet world fails to cut emissions (again). https://doi.org/https://doi.org/10.59117/20.500.11822/43922
Wahyuningrum, I. F. S., Oktavilia, S., Setyadharma, A., Hidayah, R., & Lina, M. (2022). Does carbon emissions disclosure affect Indonesian companies? IOP Conference Series: Earth and Environmental Science, 1108(1). https://doi.org/10.1088/1755-1315/1108/1/012060
Wasista, I. P. P., & Putra, I. N. W. A. (2019). Pengaruh Profitabilitas dan Ukuran Perusahaan Pada Nilai Perusahaan Dengan Good Corporate Governance Sebagai Variabel Pemoderasi. E-Jurnal Akuntansi, 29(3), 928. https://doi.org/10.24843/eja.2019.v29.i03.p02
Zhang, W., Zhu, Z., Liu, X., & Cheng, J. (2022). Can green finance improve carbon emission efficiency? Environmental Science and Pollution Research, 29(45), 68976–68989. https://doi.org/10.1007/s11356-022-20670-8
Afni, Z., Gani, L., Djakman, C. D., & Sauki, E. (2018). the Effect of Green Strategy and Green Investment Toward Carbon Emission Disclosure. The International Journal of Business Review (The Jobs Review), 1(2), 97–112. https://doi.org/10.17509/tjr.v1i2.13879
Akhiroh, T., & Kiswanto. (2016). Determinant Of Carbon Emission Disclosures Article History. Accounting Analysis Journal, 5(4), 326–336. http://journal.unnes.ac.id/sju/index.php/aaj
Amaliyah, F., & Herwiyanti, E. (2019). Pengaruh Kepemilikan Institusional , Dewan Komisaris. Jurnal Akuntansi, 9(3), 187–200. https://doi.org/https://doi.org/10.33369/j.akuntansi.9.3.187-200
Amaliyah, I., & Solikhah, B. (2019). Pengaruh Kinerja Lingkungan dan Karakteristik Corporate Governance Terhadap Pengungkapan Emisi Karbon. Journal of Economic, Management, Accounting and Technology, 2(2), 129–141. https://doi.org/10.32500/jematech.v2i2.720
Astiti, N. N. W., & Wirama, D. G. (2020). Faktor-Faktor yang Memengaruhi Pengungkapan Emisi Karbon pada Perusahaan yang Terdaftar di Bursa Efek Indonesia. E-Jurnal Akuntansi, 30(7), 1796. https://doi.org/10.24843/eja.2020.v30.i07.p14
Astuti, W. B., & Ayuningtyas, R. D. (2019). Faktor-Faktor Yang Mempengaruhi Reputasi Lingkungan Perusahaan Indonesia. Jurnal Sosio Dialektika, 4, 143–160.
Azhari, A. M. B., & Hasibuan, D. H. M. (2023). The Effect of Green Investment, Intellectual Capital Disclosure, and Carbon Emission Disclosure on Firm Value. Riset : Jurnal Aplikasi Ekonomi, Akuntansi Dan Bisnis, 5(2), 001–015. https://doi.org/10.37641/riset.v5i2.269
Bravo, F., Abad, C., & Briones, J. L. (2015). The board of directors and corporate reputation: an empirical analysis. Academia Revista Latinoamericana de Administracion, 28(3), 359–379. https://doi.org/10.1108/ARLA-07-2013-0096
Budiharta, P., & Kacaribu, H. E. P. B. (2020). The Influence of Board of Directors, Managerial Ownership, and Audit Committee on Carbon Emission Disclosure: A Study of Non-Financial Companies Listed on BEI. Review of Integrative Business and Economics Research, 9(3), 75–86.
Dang, D. (2020). Can Environmental Subsidies Promote the Green Investment of Enterprises? Modern Economy, 11(01), 109–125. https://doi.org/10.4236/me.2020.111011
Dani, I. M., & Harto, P. (2022). Pengaruh Kinerja Lingkungan Dan Green Investment Terhadap Pengungkapan Emisi Karbon. 11, 1–10.
Dewi, L. G. K., Yenni Latrini, M., & Rsi Respati, N. N. (2019). Determinan Carbon Emission Disclosure Perusahaan Manufaktur. E-Jurnal Akuntansi, 28, 613. https://doi.org/10.24843/eja.2019.v28.i01.p24
Döring, S., Drobetz, W., El Ghoul, S., Guedhami, O., & Schröder, H. (2023). Foreign Institutional Investors, Legal Origin, and Corporate Greenhouse Gas Emissions Disclosure. Journal of Business Ethics, 182(4), 903–932. https://doi.org/10.1007/s10551-022-05289-6
Elsayih, J., Tang, Q., & Lan, Y. C. (2018). Corporate governance and carbon transparency: Australian experience. Accounting Research Journal, 31(3), 405–422. https://doi.org/10.1108/ARJ-12-2015-0153
Ganescu, C. G., & Dindire, L. (2014). Corporate environmental responsibility – a key determinant of corporate reputation. Computational Methods and Social Sciences, II(1), 6.
Global Reporting Initiative. (2016a). GRI 101: LANDASAN. GRI Standards. http://globalreporting.org/guidelines/2002.asp
Global Reporting Initiative. (2016b). GRI 305: Emisi 2016. In GRI Standards.
Grediani, E., Yustrianthe, R. H., & Niandari, N. (2020). Pengaruh Corporate Governance terhadap Pengungkapan Emisi Gas Rumah Kaca dengan Peran Audit Internal sebagai Pemoderasi. Jurnal Ilmiah Akuntansi, 5(2), 285–307.
Hordofa, T. T., Vu, H. M., Maneengam, A., Mughal, N., Cong, P. T., & Liying, S. (2023). Does eco-innovation and green investment limit the CO2 emissions in China? Economic Research-Ekonomska Istrazivanja, 36(1), 1–16. https://doi.org/10.1080/1331677X.2022.2116067
Institute for Essential Services Reform. (2011). Potensi Penurunan Emisi Indonesia Melalui Perubahan Gaya Hidup Individu. https://www.iesr.or.id/files/report_kjk.pdf
Kementerian Energi dan Sumber Daya Mineral. (2020). Inventarisasi Emisi GRK Bidang Energi. Inventarisasi Emisi Gas Rumah Kaca Sektor Energi Tahun 2020, 41. https://www.esdm.go.id/assets/media/content/content-inventarisasi-emisi-gas-rumah-kaca-sektor-energi-tahun-2020.pdf
Khairunisa, S., & Pohan, H. T. (2022). Pengaruh Pengungkapan Emisi Karbon, Kinerja Lingkungan Dan Biaya Lingkungan Terhadap Kinerja Keuangan Perusahaan. Jurnal Ekonomi Trisakti, 2(2), 283–292. https://doi.org/10.25105/jet.v2i2.14144
Kılıç, M., & Kuzey, C. (2019). The effect of corporate governance on carbon emission disclosures: Evidence from Turkey. International Journal of Climate Change Strategies and Management, 11(1), 35–53. https://doi.org/10.1108/IJCCSM-07-2017-0144
Kurnia, P., Darlis, E., & Putra, A. A. (2020). Carbon Emission Disclosure, Good Corporate Governance, Financial Performance, and Firm Value. Journal of Asian Finance, Economics and Business, 7(12), 223–231. https://doi.org/10.13106/JAFEB.2020.VOL7.NO12.223
Kuswanto, R. (2019). Penerapan Standar Gri Dalam Laporan Keberlanjutan Di Indonesia: Sebuah Evaluasi. Jurnal Bina Akuntansi, 6(2), 1–21. https://doi.org/10.52859/jba.v6i2.59
Lisa, R. R., Pratiwi, M. W., & Sholehah, N. (2017). Parmalat Enron Eropa : Mafia Italia. Prosiding Seminar Nasional Dan Call For Paper Ekonomi Dan Bisnis, 2017, 27–28.
Lu, Y., Abeysekera, I., & Cortese, C. (2015). Corporate social responsibility reporting quality, board characteristics and corporate social reputation: Evidence from China. In Pacific Accounting Review (Vol. 27, Issue 1). https://doi.org/10.1108/PAR-10-2012-0053
Lyeonov, S., Pimonenko, T., Bilan, Y., Štreimikiene, D., & Mentel, G. (2019). Assessment of green investments’ impact on sustainable development: Linking gross domestic product per capita, greenhouse gas emissions and renewable energy. Energies, 12(20). https://doi.org/10.3390/en12203891
Mahmood, Z., Kouser, R., Ali, W., Ahmad, Z., & Salman, T. (2018). Does corporate governance affect sustainability disclosure? A mixed methods study. Sustainability (Switzerland), 10(1), 1–20. https://doi.org/10.3390/su10010207
Martin, P. R., & Moser, D. V. (2016). Managers’ green investment disclosures and investors’ reaction. Journal of Accounting and Economics, 61(1), 239–254. https://doi.org/10.1016/j.jacceco.2015.08.004
Pérez, A. (2015). Corporate reputation and CSR reporting to stakeholders: gaps in the literature and future lines of research. Corporate Communications: An International Journal, 20(1). https://doi.org/10.1108/CCIJ-01-2014-0003
Petkeviciene, M. S. (2015). CSR Reasons, Practices and Impact to Corporate Reputation. Procedia - Social and Behavioral Sciences, 213, 503–508. https://doi.org/10.1016/j.sbspro.2015.11.441
Pramuditya, I. D. G. N. E. C., & Budiasih, I. G. A. N. (2020). Dampak Mekanisme Good Corporate Governance pada Carbon Emission Disclosure. E-Jurnal Akuntansi, 30(12), 3052. https://doi.org/10.24843/eja.2020.v30.i12.p05
Puspita, D. A., & Tanjaya, M. A. (2022). Analisis Good Corporate Governance, Media Exposure, Profitabilitas dan Pengaruhnya Terhadap Pengungkapan Emisi Karbon. Bulletin of Management and Business, 3(1), 253–266. http://v3.publishing-widyagama.ac.id/index.php/bmb/index
Putri, M. I., & Arsjah, R. J. (2023). Pengaruh investasi lingkungan, kinerja lingkungan, dan pengungkapan lingkungan terhadap kinerja keuangan perusahaan manufaktur di indonesia. Jurnal Ekonomi Trisakti, 3(2), 2525–2534. https://doi.org/http://dx.doi.org/10.25105/jet.v3i2.17130
Rooschella, C., & Sulfitri, V. (2023). Analisis Pengaruh Tata Kelola, Belanja Modal, Profitabilitas Dan Ukuran Perusahaan Terhadap Pengungkapan Emisi Karbon. Postgraduate Management Journal, 2(2), 1–12. https://doi.org/10.36352/pmj.v2i2.430
Safitri dan Handayani. (2020). Dampak Kinerja Keuangan dalam Memediasi Hubungan Corporate Governance dan Nilai Perusahaan. Jurnal Akuntansi AKUNESA, 09(01), 9. https://journal.unesa.ac.id/index.php/akunesa/article/view/10291
Sandy, K. E., & Ardiana, P. A. (2023). Pengungkapan Emisi Karbon Perusahaan Energi di Indonesia. E-Jurnal Akuntansi, 33(10), 2578–2589. https://ojs.unud.ac.id/index.php/Akuntansi/index
Sari, K. P., & Susanto, B. (2021). Green strategy, corporate social responsibility disclosure, good corporate governance terhadap pengungkapan emisi karbon. Business and Economics Conference in Utilization of Modern Technology, 642–657. https://journal.unimma.ac.id
Solikhah, B., Wahyuningrum, I. F. S., Yulianto, A., Sarwono, E., & Widiatami, A. K. (2021). Carbon emission report: A review based on environmental performance, company age and corporate governance. IOP Conference Series: Earth and Environmental Science, 623(1). https://doi.org/10.1088/1755-1315/623/1/012042
Surya, S. A., Yuniarti, R., & Pedi, R. (2023). Kinerja Lingkungan terhadap Nilai Perusahaan Dimediasi Kinerja Keuangan. Jurnal Riset Akuntansi Dan Auditing, 10(2), 35–46. https://doi.org/10.55963/jraa.v10i2.536
Syabilla, D., Wijayanti, A., & Fahria, R. (2021). Pengaruh Investasi Hijau dan Keragaman Dewan Direksi Terhadap Pengungkapan Emisi Karbon. Konferensi Riset Nasional Ekonomi, Manajemen, Dan Akuntansi, 2, 1171–1186.
Tila, S. M., & Augustine, Y. (2019). The Effect of Corporate Governance, Green Strategy and Carbon Risk Management Toward Carbon Emission Disclosure (Listed Company in and Out on Calculation Indeks Sri Kehati in IDX Periode 2016 – 2017 ). European Journal of Business and Management, 11(15), 41–51. https://doi.org/10.7176/EJBM
Trufvisa, U. S., & Ardiyanto, M. D. (2019). Pengaruh Karakteristik Dewan Komisaris Terhadap Pengungkapan Emisi Karbon. Diponegoro Journal of Accounting, 8(3), 1–11. http://ejournal-s1.undip.ac.id/index.php/accounting
United Nations Environment Programme. (2023). Emissions Gap Report 2023: Broken Record – Temperatures hit new highs, yet world fails to cut emissions (again). https://doi.org/https://doi.org/10.59117/20.500.11822/43922
Wahyuningrum, I. F. S., Oktavilia, S., Setyadharma, A., Hidayah, R., & Lina, M. (2022). Does carbon emissions disclosure affect Indonesian companies? IOP Conference Series: Earth and Environmental Science, 1108(1). https://doi.org/10.1088/1755-1315/1108/1/012060
Wasista, I. P. P., & Putra, I. N. W. A. (2019). Pengaruh Profitabilitas dan Ukuran Perusahaan Pada Nilai Perusahaan Dengan Good Corporate Governance Sebagai Variabel Pemoderasi. E-Jurnal Akuntansi, 29(3), 928. https://doi.org/10.24843/eja.2019.v29.i03.p02
Zhang, W., Zhu, Z., Liu, X., & Cheng, J. (2022). Can green finance improve carbon emission efficiency? Environmental Science and Pollution Research, 29(45), 68976–68989. https://doi.org/10.1007/s11356-022-20670-8
Published
2025-07-09
How to Cite
KUSUMAJAYA, I Made Dwi; BUDIASIH, I Gusti Ayu Nyoman.
Corporate Governance, Green Investment, and Carbon Emission Disclosure Moderated by Environmental Reputation.
E-Jurnal Akuntansi, [S.l.], v. 35, n. 7, july 2025.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/114594>. Date accessed: 14 oct. 2025.
doi: https://doi.org/10.24843/EJA.2025.v35.i07.p01.
Issue
Section
Articles
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
