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The objective of this study is to analyze the effects of corporate attributes proxied by green strategy, institusional shareholding, and board of director with the code of conduct as a moderating variable on carbon emission disclosure. Previous research has used many variables that affect carbon emission disclosures, but there are a few literatures that use a corporate code of conduct to strengthen the relationship between each variable and disclosure of carbon emissions. This study is the use of the measurement of the corporate code of conduct which is based on the highest index results for disclosing carbon emissions. This study uses quantitative approach and panel data regression using 140 Observations of 28 consumer goods companies listed in IDX for the period 2015-2019, and analyzed by using moderating regression analysis. The results of this study found that green strategy has a positive and significant influence on carbon emission disclosure, while institusional shareholding and board of director have no influence on carbon emission disclosure. Then, the code of conduct can strengthen the green strategy's relationship to carbon emissions disclosure. Meanwhile, the code of conduct cannot moderate the relationship between institutional ownership and the board of directors on carbon emission disclosure. Companies must take advantage of opportunities from the impacts of climate change through a green strategy and supported by the implementation of an effective corporate code of conduct will strengthen the company's competitive advantage through disclosure of carbon emission information.

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The purpose of this study is to examine the effect of carbon emissions disclosure and CSR themes disclosure on firm value as measured by price to book value ratio (PBV). Furthermore, this study also investigates the magnitude of a firm reputation as a moderating variable of relationship between these factors. This study uses a quantitative descriptive approach to provide evidence of the effect of carbon disclosure and CSR themes on firm value. The findings show carbon emission disclosure affects firm value while CSR themes disclosure does not. Testing with the moderating variable of firm reputation produces a sig value greater than 0.05. This indicates that firm reputation is not a moderating variable for the relationship between CSR themes disclosure and carbon emissions disclosure on firm value.

ABSTRACT The study  to analyze the effect of Integrated Reporting, Corporate Social Responsibility, and Environmental Performance toward Corporate Reputation. And also analyzes the impact of Business Ethics as a moderating variable that strengthens or weakens the relationship between the effects of Integrated Reporting, Corporate Social Responsibility, and Environmental Performance toward Corporate Reputation. The researcher collects empirical study data from the companies using secondary data taken from the annual reports of companies listed on the Indonesia Stock Exchange (IDX) and Publish the Sustaninability Reporting. Then analyzes them using the Statistical Package for the Social Sciences. A total of 150 units of data analysis that meet the criteria and can be used as samples in this study. Business Etchics as a moderator between Integrated Reporting, Corporate Social Responsibility, and Environmental Performance toward Corporate Reputation with proxy and measurement on Corporate Coode of Conduct in companies listed on the Indonesia Stock Exchange is still little researched. So this research will not only fill in the current gaps in the literature but also spark new academic debates, but this study will also contribute to the practice of Corporate Reputation. This study reveals that Integreted Reporting and Environmental Performance have a positive and significant effect on Corporate Reputation. Corporate Social Responsibility have no effect on Corporate Reputation.  Meanwhile, the role of the Business Ethics as a moderating variable have strengthens the influence between Integreted Reporting and Environmental Performance on Corporate Reputation from before being moderated by the Business Ethics. This study only takes secondary data from the annual reports of companies and Sustanainability reports of companies from the Indonesian stock exchange. And only have thirty companies as a data this study.