Whether Environmental Performance Can Strengthen Corporate Governance Relationship To Carbon Emission Disclsoure

Abstract

This research aims to examine the impact of the correlation between corporate governance and moderated carbon emission disclosure and environmental performance. This study used secondary data using purposive sampling techniques. Twelve companies met the specified criteria and obtained 60 data during the research period from 2017 to 2021. The data analysis technique used is "Moderated Regression Analysis (MRA)." From the results of research on corporate governance, it negatively affects carbon emission disclosure, and environmental performance negatively affects carbon emission disclosure. Environmental performance deduces the correlation between corporate governance and carbon emission disclosure.

Corporate Governance atas Pengaruh Kinerja Lingkungan Dan Sistem Manajemen Lingkungan Terhadap Carbon Emission Disclosure

“…(2008), Matsumura dkk. (2014), Maulidiavitasari & Yanthi (2021), Priliana & Ermaya (2023), serta Ulfa & Khomsiyah (2023), yang semuanya menunjukkan bahwa kinerja lingkungan yang positif mendorong perusahaan untuk lebih transparan dalam mengungkapkan informasi terkait lingkungan, termasuk emisi karbon.…”