This study aims to analyse the determinants of carbon emissions disclosure in Indonesian companies through a literature review. These factors include internal company characteristics such as size, profitability, leverage, and ownership structure, as well as external factors such as government regulations, stakeholder pressure, media exposure, and industry context that influence the level and quality of carbon emissions disclosure. This study integrates various theories of environmental disclosure and corporate legitimacy to understand the motivation and behaviour of companies in disclosing carbon emission information, both voluntarily and mandatorily. The results of the study show that carbon emission disclosure is influenced by the complex interaction between internal and external factors, as well as institutional pressures that encourage companies to be more transparent in facing the challenges of climate change and global sustainability demands. This research provides a theoretical and practical basis for stakeholders to strengthen effective carbon emission disclosure policies and strategies in Indonesia.
Hermiyetti et al. (Sun,) studied this question.