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October 10, 2025International Journal of Application on Economics and Business

The Influence of Industry Type, Environmental Management Performance, and Carbon Intensity on Carbon Emission Disclosure

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Authors

EWEsperansya Desmonda WoenTarumanagara UniversityHSHerlin Tundjung SetijaningsihTarumanagara University

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Implication

Analysis reveals that environmental management performance significantly impacts carbon emission disclosure, indicating accountability in various industries.

Key Points

  • Higher environmental management performance leads to greater carbon emission disclosure, enhancing transparency.
  • Industry type shows a positive correlation with carbon emission disclosure, but lacks significant impact.
  • Carbon intensity negatively relates to carbon emission disclosure, indicating potential issues in transparency.
  • The study used a sample of 16 companies listed in the IDX30 index from 2019 to 2021 for data analysis.

Cite This Study

Woen et al. (2025) studied this question.

synapsesocial.com/papers/68e861857ef2f04ca37e3c80https://doi.org/10.24912/ijaeb.v3i2.854-865
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Also Consider

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  4. 4THE IMPACT OF COMPANY SIZE, PROFITABILITY, INDUSTRY TYPE, LEVERAGE, AND ENVIRONMENTAL PERFORMANCE ON CARBON EMISSION DISCLOSURE2024 · 1 citations
  5. 5The Impact of Environmental Performance, Corporate Governance, and Financial Performance on the Disclosure of Carbon Emissions2024