Green Investment, Green Strategy, Firm Characteristics and Carbon Emission Disclosure

Deliana Aryanti, Taufiq Hidayat

Abstract


The aims of this study is to examine the effect of green investment, green strategy, and company characteristics. In this study, the researcher adopted the checklist issued by Carbon Disclosure Project (CDP) to measure the width of carbon emission disclosure. The Population of this study consisted of mining companies listed on the Indonesian Stock exchange in 2017-2021 and become a proper participant. This research applied purposive sampling method to obtain 11 list mining company from 2017 to 2021. In order to examine the effect, the researcher utilized multiple regression. The result implies that green investment has a positive effect on carbon emission disclosure, green strategy affects the disclosure of carbon emissions, the size of the company as a proxy of the company characteristics has an influence on the disclosure of carbon emissions, and profitability as a proxy of the company characteristics has no influence on the disclosure of carbon emissions.

 

Keywords: Green Investment; Green Strategy; Size Company; Profitability


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References


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