Apakah Climate Governance dan Corporate Governance Memberikan Pengaruh Terhadap Pengungkapan  Emisi Karbon di Indonesia

Mariska Devi Novita Andriyani; Nurmadi Harsa Sumarta

Authors

Mariska Devi Novita Andriyani Universitas Sebelas Maret
Nurmadi Harsa Sumarta Universitas Sebelas Maret

Keywords:

Pengungkapan Emisi Karbon, Tata Kelola Iklim, Ukuran Direksi, Perbedaan Gender Direksi, Tata Kelola Perusahaan

Abstract

Penelitian ini bertujuan untuk menguji apakah climate governance dan corporate governance berpengaruh terhadap carbon emission disclosure. Regresi data panel digunakan sebagai metode penelitian yang diolah di aplikasi Eviews13. Perusahaan sektor industrial yang terdaftar di Bursa Efek Indonesia tahun 2021–2023 menjadi sampel pada penelitian ini. Penelitian ini menemukan bahwa climate governance berpengaruh positif signifikan terhadap carbon emission disclosure. Sebaliknya, board size dan board gender diversity tidak mimiliki perngaruh terhadap carbon emission disclosure. Hasil ini menunjukkan pentingnya kebijakan dan praktik climate governance dalam mendorong transparansi informasi lingkungan. Perusahaan disarankan untuk memperkuat struktur dan sistem tata kelola iklim guna meningkatkan kualitas pengungkapan keberlanjutan. Penelitian ini menggunakan pengukuran climate governance dengan tiga indikator utama yang belum banyak digunakan dalam penelitian sebelumnya di Indonesia, serta membandingkan efeknya dengan karakteristik dewan dalam konteks pengungkapan karbon.

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