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September 10, 2025E-Jurnal AkuntansiOpen Access

Corporate Governance, Green Investment, and Carbon Emission Disclosure Moderated by Environmental Reputation

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Authors

IKI Made Dwi KusumajayaIBI Gusti Ayu Nyoman Budiasih

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Overview

Analysis shows that green investment significantly influences carbon emission disclosure levels in companies, emphasizing environmental reputation's role.

Key Points

  • Green investment significantly impacts carbon emission disclosure levels in energy companies.
  • Environmental reputation's interaction with green investment enhances disclosure practices.
  • Moderated regression analysis applied to 131 energy companies over four years.
  • Good corporate governance alone does not significantly affect carbon emission disclosure.

Cite This Study

Kusumajaya et al. (2025) studied this question.

synapsesocial.com/papers/68c1d5ef54b1d3bfb60f8ac4https://doi.org/10.24843/eja.2025.v35.i07.p01
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