Abstract:The results of previous studies vary regarding the effect of company size and financial performance on disclosure of carbon emissions. This article aims to find empirical evidence of the effect of company size and financial performance on disclosure of carbon emissions by adding PROPER rating as a mediating variable as the novelty of this study. The population is 144 non-financial companies listed on the IDX in 2015-2019. The results show that company size affects PROPER rating and disclosure of carbon emissio… Show more
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