Board Commissioners Characteristics and Carbon Emission Disclosure: Institutional Ownership as Moderating Variable in Manufacturing Companies

Global warming is one the most significant issues facing the globe today. Climate change is caused by greenhouse gas emissions, which are a result of the industrial sector's growth. Public firms are therefore required to reveal their carbon emissions. The purpose this study is to investigate institutional ownership and CED on Indonesian company boards of commissioners. The factors of female commissioners, independent commissioners, international commissioners, commissioner meetings, and commissioner size define the attributes of the board of commissioners. For four years, 159 manufacturing companies participated on the study, and moderated regression analysis was used process the data. Female commissioners, independent commissioners, international commissioners, and commissioner size all have a favorable impact on CED. In the meantime, CED is unaffected by board meetings. Testing the moderating of institutions with variable ownership yields mixed results. The findings of the examined interactions indicate that the relationship between CED, female commissioners, independent commissioners, and foreign commissioners is moderated by institutional ownership. However, the association between CED, commissioner size, and board meetings cannot be moderated by institutional ownership.