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 )
The object of this study is to investigate the influence of the effect of carbon emissions disclosure whether corporate governance characteristics impact, and green strategy. This empirical study was conducted out in three part. The relationship between corporate governance and carbon emission disclosure, the relationship between green strategy and carbon emission disclosure and the relationship between carbon risk management and carbon emission disclosure.This study uses samples obtained through annual sustainability reports and annual reports from the Sri Kehati Index listed on the Indonesia Stock Exchange (IDX) during 2016-2017. The research sample are 30 firms with 60 observations which listed companies listed on IDX during 2016-2017. In order to meet the objective of this research, researcher has used double declined regression model to explore the implication and correlation in both assumptions. This research differs from previous research with the addition of a sustainability committee and green strategy in the component of corporate governance. The results of this empirical study show that corporate governance issues with diversity boards, board independence, board size, and sustainability committees have a positive influence on disclosure of carbon emissions and add to this disclosure and carbon risk management has a positive impact on carbon emissions disclosure. This study provides empirical evidence about various factors that can affect carbon emissions disclosure, which can be useful for stakeholders both companies and investors. The importance of this research can contribute so that companies are able to take policies in order to reduce carbon gas emissions in climate pollution. Carbon risk management in this study discusses carbon efficiency and carbon emissions in the future, and also future carbon that can be done or planned that is designed to manage the risks of carbon emissions effectively and efficiently. This research discusses the influence of relationship between corporate governance, green strategy and carbon risk management that is needed by companies to see the impact on disclosure of carbon emissions specifically. Keywords: Corporate Governance, Board diversity, Board Size, Board Independence Board diversity, Sustanability Committee, Green Strategy, Carbon Emission Disclosures, and Cabon risk management. DOI: 10.7176/EJBM/11-23-06 Publication date: August 31st 2019