Environmental reporting is a means to communicate the environmental performance information by an organization to its stakeholders. Information on environmental performance among others comprises the impact of the organization’s operation on climate change, the environment, performance in managing those impacts, and contribution to ecological and sustainable development. This study aims to examine the association between environmental reporting, ownership structure, and corporate characteristics, namely financial performance, board gender, and company size. Ownership structure was measured by managerial ownership, while financial performance was measured by liquidity, solvability, and profitability ratios. The study uses one hundred and twenty-eight manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017 as a sample. Results of multivariate regression analysis indicate that managerial ownership and profitability have a positive association with environmental reporting. These results suggest that the higher the shares owned by the management, and the more profitable the company, the higher the incentives to disclose environmental information in the company’s annual report. The study provides additional insight into the capital market authority agency regarding factors that may influence listed companies to report their environmental awareness under the Global Reporting Initiative (GRI) G4 environmental framework.
This study aims to determine and analyze the effect of earnings management and media exposure on corporate social responsibility disclosure moderated by corporate governance. This study uses secondary data on manufacturing companies listed on the Indonesia Stock Exchange for a five-year period from 2016 to 2020. The sample selection used the purposive sampling method so that a total of 67 observations met the specified criteria. This study was tested using multiple linear regression and Moderated Regression Analysis. The results of this study provide empirical evidence that earnings management and media exposure have a positive effect on corporate social responsibility disclosure. Corporate governance with the proxies of the board of commissioners, independent commissioners and audit committees in weakening the influence of earnings management on corporate social responsibility disclosures each shows insignificant results. Meanwhile, corporate governance with the proxies of the board of commissioners and the audit committee was found to be able to strengthen the influence of media exposure on corporate social responsibility disclosure. However, independent commissioners cannot strengthen the influence of media exposure on corporate social responsibility disclosure.
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