Ownership Structure, Board Size, and Carbon Emission Disclosures: Empirical Evidence from ASEAN-5 Countries
This study aims to investigate the influence of institutional ownership structure and managerial ownership on corporate carbon emissions disclosure in ASEAN-5 with the size of the board of commissioners as a moderator. Large-cap companies listed on each ASEAN-5 countries’ stock exchange were selecte...
Saved in:
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Universitas Syiah Kuala
2024-12-01
|
| Series: | Jurnal Dinamika Akuntansi dan Bisnis |
| Subjects: | |
| Online Access: | https://jurnal.usk.ac.id/JDAB/article/view/40399 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| _version_ | 1841560614484312064 |
|---|---|
| author | Lina Lina Faizah Syifa Rohmah |
| author_facet | Lina Lina Faizah Syifa Rohmah |
| author_sort | Lina Lina |
| collection | DOAJ |
| description | This study aims to investigate the influence of institutional ownership structure and managerial ownership on corporate carbon emissions disclosure in ASEAN-5 with the size of the board of commissioners as a moderator. Large-cap companies listed on each ASEAN-5 countries’ stock exchange were selected as research samples. The sample companies have published sustainability reports and integrated annual reports that disclose carbon emissions between 2018 and 2022 (175 company-year observation). Using multiple linear regression analysis, this study found that institutional ownership and managerial ownership have a negative impact on carbon emissions disclosure. The role of board of commissioner size was found weakening the negative relationship between institutional ownership and managerial ownership on carbon emissions disclosure. |
| format | Article |
| id | doaj-art-2b1a2fbe55ad4cff8e242a11016e90a6 |
| institution | Kabale University |
| issn | 2355-9462 2528-1143 |
| language | English |
| publishDate | 2024-12-01 |
| publisher | Universitas Syiah Kuala |
| record_format | Article |
| series | Jurnal Dinamika Akuntansi dan Bisnis |
| spelling | doaj-art-2b1a2fbe55ad4cff8e242a11016e90a62025-01-03T22:12:48ZengUniversitas Syiah KualaJurnal Dinamika Akuntansi dan Bisnis2355-94622528-11432024-12-0111231533010.24815/jdab.v11i2.4039919230Ownership Structure, Board Size, and Carbon Emission Disclosures: Empirical Evidence from ASEAN-5 CountriesLina Lina0Faizah Syifa Rohmah1Universitas Pelita HarapanUniversitas Pelita HarapanThis study aims to investigate the influence of institutional ownership structure and managerial ownership on corporate carbon emissions disclosure in ASEAN-5 with the size of the board of commissioners as a moderator. Large-cap companies listed on each ASEAN-5 countries’ stock exchange were selected as research samples. The sample companies have published sustainability reports and integrated annual reports that disclose carbon emissions between 2018 and 2022 (175 company-year observation). Using multiple linear regression analysis, this study found that institutional ownership and managerial ownership have a negative impact on carbon emissions disclosure. The role of board of commissioner size was found weakening the negative relationship between institutional ownership and managerial ownership on carbon emissions disclosure.https://jurnal.usk.ac.id/JDAB/article/view/40399asean-5board sizecarbon emission disclosuresownership structure |
| spellingShingle | Lina Lina Faizah Syifa Rohmah Ownership Structure, Board Size, and Carbon Emission Disclosures: Empirical Evidence from ASEAN-5 Countries Jurnal Dinamika Akuntansi dan Bisnis asean-5 board size carbon emission disclosures ownership structure |
| title | Ownership Structure, Board Size, and Carbon Emission Disclosures: Empirical Evidence from ASEAN-5 Countries |
| title_full | Ownership Structure, Board Size, and Carbon Emission Disclosures: Empirical Evidence from ASEAN-5 Countries |
| title_fullStr | Ownership Structure, Board Size, and Carbon Emission Disclosures: Empirical Evidence from ASEAN-5 Countries |
| title_full_unstemmed | Ownership Structure, Board Size, and Carbon Emission Disclosures: Empirical Evidence from ASEAN-5 Countries |
| title_short | Ownership Structure, Board Size, and Carbon Emission Disclosures: Empirical Evidence from ASEAN-5 Countries |
| title_sort | ownership structure board size and carbon emission disclosures empirical evidence from asean 5 countries |
| topic | asean-5 board size carbon emission disclosures ownership structure |
| url | https://jurnal.usk.ac.id/JDAB/article/view/40399 |
| work_keys_str_mv | AT linalina ownershipstructureboardsizeandcarbonemissiondisclosuresempiricalevidencefromasean5countries AT faizahsyifarohmah ownershipstructureboardsizeandcarbonemissiondisclosuresempiricalevidencefromasean5countries |