Synapse
⌘+K
Synapse
PulseExploreClubsResearchersJournals
Instagram
HomeClubsExplore
September 27, 2025Jurnal Aplikasi AkuntansiOpen Access

Carbon Emission Disclosure: Viewed From the Perspectives of Accounting, Market, and Environmental Performance in Highly Polluting Companies in Indonesia

View Full Paper
Ask AI
Bookmark
Share

Authors

FFFauzan FuadiUniversitas Widya Gama MalangNSNaufal SinatriaUniversitas Widya Gama MalangHFHusein FadhilahAisyah University

Discussion

Loading...

Member takes

Implication

Analysis reveals market performance and environmental ratings significantly impact carbon disclosure, suggesting firms prioritize accountability over profitability.

Key Points

  • Market performance and environmental ratings are key factors influencing carbon emission disclosure practices.
  • A multiple linear regression analysis explains 35.6% of the variation in carbon emission disclosure among firms.
  • Accounting performance (ROA) does not significantly affect disclosure behavior, indicating profitability may not encourage transparency.
  • The study highlights the role of external pressures in driving carbon disclosure practices rather than internal financial performance.

Cite This Study

Fuadi et al. (2025) studied this question.

synapsesocial.com/papers/68d7be5eeebfec0fc523780chttps://doi.org/10.29303/jaa.v10i1.699
View Full Paper
Ask AI
Bookmark
Share

Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1Determinants of carbon emission disclosure and the moderating role of environmental performance2024 · 28 citations
  2. 2THE INFLUENCE OF INDUSTRY TYPE, ENVIRONMENTAL MANAGEMENT PERFORMANCE, AND CARBON INTENSITY ON CARBON EMISSION DISCLOSURE2025
  3. 3Analysis of the influence of financial, carbon, and environmental performance on carbon emission disclosure2024 · 3 citations
  4. 4Leverage, Firm Size, and Environmental Performance as Determinants of Carbon Emission Disclosure: An Educational Perspective of Energy and Industrial Sector Firms Listed on the Indonesia Stock Exchange2025
  5. 5Analysis of factors determining carbon emission disclosure in companies in Indonesia: A literature review2025