Pengaruh Kinerja Lingkungan Terhadap Carbon Emission Disclosure Dengan Dewan Komisaris Independen Sebagai Variabel Moderasi

Abstract

This study aims to test the effect of environmental performance on carbon emission disclosure with independent board of commissioners as moderation variables. Environmental performance measurement uses PROPER rating, carbon emission disclosure using Carbon Disclosure Project (CDP), while independent board of commissioners is measured by proportion of independent board of commissioners. The population in this study was a company that belonged to the non-financial sector in 2016-2018. Sample selection using purposive sampling method that produces 28 companies. Analysis techniques using Moderated Regression Analysis (MRA). The results showed that its environmental performance had a positive influence on carbon emission disclosure, while the independent board of commissioners was not able to moderate the influence of environmental performance on carbon emission disclosure.

Carbon Emission Disclosure in Indonesian Consumer Goods Manufacturing Companies During Covid-19 Pandemic

“…By disclosing the carbon emission disclosure, this indicates that they play an active role in reducing the greenhouse gas effect, tackling climate change, and creating a green economy. The result of this research is in line with the previous research conducted by Maulidiavitasari & Yanthi (2021), Nurlis (2019), and Saptiwi (2019) stated that environmental performance positively affects carbon emission disclosure.…”

“…Therefore, when the company's environmental performance is high, the company's image will be higher because this indicates that the company cares about the environment in which the company operates. The results of previous studies conducted by Maulidiavitasari & Yanthi (2021), Nurlis (2019), andSaptiwi (2019) concluded that environmental performance proxied by PROPER had a positive effect on carbon emission disclosure. The positive relationship between environmental performance and carbon emission disclosure is because the high PROPER rating indicates that companies have been able to overcome the environmental matters so that the trust from external parties can be preserved (Nurlis, 2019).…”

The Effect of Profitability and Environmental Performance on the Disclosure of Carbon Emissions With Managerial Ownership as a Moderating Variable

“…The Effect of Environmental Performance on the Disclosure of Carbon Emissions Maulidiavitasari and Yanthi (2021) suggest that companies that are active in environmental disclosure tend to be able to create a good environment and be able to formulate strategies in overcoming environmental problems. With the company's activeness in dealing with environmental problems, it can encourage companies to voluntarily disclose their environmental activities, including disclosure of carbon emissions.…”

Debt Policy, Sales Growth, Tax Avoidance: The Moderating Role of Independent Commissioners

“…It resulted in the function of the independent commissioner as a less effective supervisor to monitor management performance. In addition, the independent commissioner is a party that is not part of the company's internal, so it is not always in the company to oversee management performance for the benefit of shareholders (Maulidiavitasari & Yanthi, 2021).…”