Carbon Emissions Disclosure and Environmental Performance on Company Value

Bintang Berliana Sibarani, Widia Agustina
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Abstract

This study aims to identify the influence of carbon emissions and environmental performance disclosure on company value partially and simultaneously. The object of this research is a group of companies included in sustainable and responsible investment, the SRI-KEHATI Index in 2015-2020. The data analysis method is associative, using multiple linear regression analysis and partial and simultaneous hypothesis testing. The result indicates that carbon emissions disclosure has a partial and significant effect on enterprise value with the results of t-count 2.074 > t-table 2.05183 with a significance of 0.048 < 0.05. Environmental performance has a partial and substantial effect on company value with the results of t-count 4.624 > t-table 2.05183 with a significance of 0.000 < 0.05. Simultaneously, the carbon emissions and environmental performance disclosure have a significant effect on company value with the results of F-count 13,217 > F-table 3.34 with a significance of 0.000 < 0.05. The determinant coefficient shows that the variables in the study affect at the rate of 49.5%.  
碳排放披露与环境绩效对公司价值的影响
本研究旨在找出碳排放和环境绩效披露对公司价值的部分影响和同时影响。本研究的对象是2015-2020年纳入可持续和负责任投资的SRI-KEHATI指数的一组公司。数据分析方法为关联分析,采用多元线性回归分析和部分假设检验和同时假设检验。结果表明,碳排放披露对企业价值有部分显著影响,t-count为2.074 >,t-table为2.05183,显著性为0.048 < 0.05。环境绩效对公司价值具有部分和实质性的影响,t-count为4.624 >,t-table为2.05183,显著性为0.000 < 0.05。同时,碳排放和环境绩效披露对公司价值有显著影响,F-count 13,217 > F-table 3.34的结果显著性为0.000 < 0.05。行列式系数表明,研究变量的影响率为49.5%。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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