Good Corporate Governance, Environmental Performance And Disclosure Of Carbon Emissions

Abstract

The study aims to prove and empirically test the effect of good corporate governance (GCG) and environmental performance on carbon emission disclosure. Good corporate governance variables include independent board of commissioners, board of directors, audit committee, institutional ownership, and managerial ownership. The object of this research is mining companies and property companies listed on the Indonesia Stock Exchange (IDX) fot the 2021 period. The sample of this research was obtained using purposive sampling method which was taken from 100 companies that met the criteria from a total of 146 mining companies and property companies in the 2021 period. The analysis model used in this research is a multiple linear regression model. The result showed that the board of directors, audit committee, and environmental performance have a positive and significant effect on carbon emission disclosure. While the independent board of commissioners, institutional ownership, and managerial ownership have no influence on carbon emission disclosure.