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The study aims to analyze the impact of company size, profitability, industry types, leverage, and environmental performance on carbon emission disclosure. The research population is all manufacturing company listed on the Indonesian Stock Exchange (IDX) during the period 2019-2022. Sampling method in this study uses purposive sampling techniques with specific criteria. The number of samples obtained amounted to 56 data. This type of research is quantitative research. This research data analysis method uses multiple regression analysis techniques. The data used in this study are secondary data derived from the annual reports and sustainability reports of the company contained on the website www.idx.co.id and the related company web. The research was processed using the SPSS 25 application. The result of this study show that profitability, industry types, and leverage have an impact on carbon emission disclosures, while company size and environmental performance have no impact on carbon emission disclosure
Putri et al. (Fri,) studied this question.