The research aims to evaluate the impact of corporate governance structure, green investment, and green innovation on carbon emission disclosure among Indonesia's listed companies in the largest emission-producing sectors which consist of Energy, Transportation, Basic Materials, and Industrials. The sample comprised 106 through the purposive sampling method, where companies audited and consistently published sustainability reports accessible to the authors. The data was obtained by quantitative research and analyzed using IBM SPSS Statistics 27 with multiple linear regression analysis as the statistical technique, including hypothesis tests. According to the test result, the independent board of commissioners, green investment, and green innovation significantly and positively affect carbon emission disclosure. Conversely, institutional ownership has a negative effect. Overall, the findings underscore the critical role that corporate governance, investment in green initiatives, and innovation play in driving sustainability practices and transparency in carbon emissions in Indonesia. This study provides crucial insights for corporate leaders to manage organizations with green innovation and initiatives that reflect transparent sustainability practices, for policymakers to enhance policies regarding the implementation of green innovation within companies, and for academics to emphasize the importance of sustainability practices in carbon emission, integrating sustainable practices to tackle climate change and cultivate a more sustainable future.

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The Impact of Corporate Governance Structure, Green Investment, and Green Innovation on Carbon Emission Disclosure

  • Juni Antika Dwi,
  • A. S. L. Lindawati,
  • Jonathan

摘要

The research aims to evaluate the impact of corporate governance structure, green investment, and green innovation on carbon emission disclosure among Indonesia's listed companies in the largest emission-producing sectors which consist of Energy, Transportation, Basic Materials, and Industrials. The sample comprised 106 through the purposive sampling method, where companies audited and consistently published sustainability reports accessible to the authors. The data was obtained by quantitative research and analyzed using IBM SPSS Statistics 27 with multiple linear regression analysis as the statistical technique, including hypothesis tests. According to the test result, the independent board of commissioners, green investment, and green innovation significantly and positively affect carbon emission disclosure. Conversely, institutional ownership has a negative effect. Overall, the findings underscore the critical role that corporate governance, investment in green initiatives, and innovation play in driving sustainability practices and transparency in carbon emissions in Indonesia. This study provides crucial insights for corporate leaders to manage organizations with green innovation and initiatives that reflect transparent sustainability practices, for policymakers to enhance policies regarding the implementation of green innovation within companies, and for academics to emphasize the importance of sustainability practices in carbon emission, integrating sustainable practices to tackle climate change and cultivate a more sustainable future.