Board Size as Moderator: Understanding Environmental Practices in Indonesia

Global warming, driven primarily by carbon emissions, poses a critical challenge worldwide, including in Indonesia. In response, the Indonesian government issued Law No. 71 of 2021 to mitigate risks and promote carbon emission reduction. This study examines the influence of media exposure, manageri...

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Main Authors: Febryanti Simon, Etty Muwarningsari, Maria Stefani Osesoga
Format: Article
Language:English
Published: Laboratorium Rekayasa Sosial, Jurusan Sosiologi, FISIP Universitas Bangka Belitung 2024-12-01
Series:Society
Subjects:
Online Access:https://societyfisipubb.id/index.php/society/article/view/737
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author Febryanti Simon
Etty Muwarningsari
Maria Stefani Osesoga
author_facet Febryanti Simon
Etty Muwarningsari
Maria Stefani Osesoga
author_sort Febryanti Simon
collection DOAJ
description Global warming, driven primarily by carbon emissions, poses a critical challenge worldwide, including in Indonesia. In response, the Indonesian government issued Law No. 71 of 2021 to mitigate risks and promote carbon emission reduction. This study examines the influence of media exposure, managerial ownership, and industry type on carbon emission disclosure (CED), employing a quantitative design with purposive sampling of 66 companies from 2020-2022, resulting in 198 data points. CED is assessed through direct greenhouse gas (GHG) emissions, indirect emissions from electricity, and other GHG emissions. Findings reveal an adjusted R-square of 53.9%, with media exposure and industry type significantly impacting CED positively. The study underscores the importance of organizations adopting carbon-friendly initiatives to reduce emissions in business operations. It highlights the need for stronger governmental regulations to enhance corporate awareness and compliance with carbon disclosure practices.
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language English
publishDate 2024-12-01
publisher Laboratorium Rekayasa Sosial, Jurusan Sosiologi, FISIP Universitas Bangka Belitung
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spelling doaj-art-a26fcb1fe4c140a881bdb1f85f0409292025-08-20T02:56:47ZengLaboratorium Rekayasa Sosial, Jurusan Sosiologi, FISIP Universitas Bangka BelitungSociety2338-69322597-48742024-12-0112210.33019/society.v12i2.737Board Size as Moderator: Understanding Environmental Practices in IndonesiaFebryanti Simon0https://orcid.org/0009-0001-1889-3762Etty Muwarningsari1https://orcid.org/0009-0005-8393-9623Maria Stefani Osesoga2https://orcid.org/0000-0002-3529-1894Trisakti UniversityTrisakti UniversityUniversity of Malaya Global warming, driven primarily by carbon emissions, poses a critical challenge worldwide, including in Indonesia. In response, the Indonesian government issued Law No. 71 of 2021 to mitigate risks and promote carbon emission reduction. This study examines the influence of media exposure, managerial ownership, and industry type on carbon emission disclosure (CED), employing a quantitative design with purposive sampling of 66 companies from 2020-2022, resulting in 198 data points. CED is assessed through direct greenhouse gas (GHG) emissions, indirect emissions from electricity, and other GHG emissions. Findings reveal an adjusted R-square of 53.9%, with media exposure and industry type significantly impacting CED positively. The study underscores the importance of organizations adopting carbon-friendly initiatives to reduce emissions in business operations. It highlights the need for stronger governmental regulations to enhance corporate awareness and compliance with carbon disclosure practices. https://societyfisipubb.id/index.php/society/article/view/737Board SizeCarbon Emission DisclosureIndustry TypeManagerial OwnershipMedia Exposure
spellingShingle Febryanti Simon
Etty Muwarningsari
Maria Stefani Osesoga
Board Size as Moderator: Understanding Environmental Practices in Indonesia
Society
Board Size
Carbon Emission Disclosure
Industry Type
Managerial Ownership
Media Exposure
title Board Size as Moderator: Understanding Environmental Practices in Indonesia
title_full Board Size as Moderator: Understanding Environmental Practices in Indonesia
title_fullStr Board Size as Moderator: Understanding Environmental Practices in Indonesia
title_full_unstemmed Board Size as Moderator: Understanding Environmental Practices in Indonesia
title_short Board Size as Moderator: Understanding Environmental Practices in Indonesia
title_sort board size as moderator understanding environmental practices in indonesia
topic Board Size
Carbon Emission Disclosure
Industry Type
Managerial Ownership
Media Exposure
url https://societyfisipubb.id/index.php/society/article/view/737
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AT ettymuwarningsari boardsizeasmoderatorunderstandingenvironmentalpracticesinindonesia
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