Carbon Information Disclosure Practice in Indonesia: A Comprehensive Study from Manufacturing and Mining Industry

Abstract

This research aims to provide an overview about the carbon information practice in Indonesia, particularly in manufacturing and mining industry. The sample of this research was the manufacturing companies and mining companies which listed in SRI-KEHATI Index and participated in SRA Award. This research examined the important factors to support the carbon information practice. Using the multiple analysis regression, this research has found the internal factors and the external factors to support the company's management disclose their carbon information. The variables in this research are environmental management system, the institutional ownership, stakeholder's pressure, the company's sustainability profile, and the company's size as the independent variables. This research found that the environmental management system and the company's size are the important factors that support the companies to disclose their carbon emissions disclosure. The result of this research can give the biggest contribution to develop the practice of carbon information disclosure for the companies in Indonesia.