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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| Format: | Article |
| Language: | English |
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Laboratorium Rekayasa Sosial, Jurusan Sosiologi, FISIP Universitas Bangka Belitung
2024-12-01
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| Series: | Society |
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| Online Access: | https://societyfisipubb.id/index.php/society/article/view/737 |
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| _version_ | 1850037665407172608 |
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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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| format | Article |
| id | doaj-art-a26fcb1fe4c140a881bdb1f85f040929 |
| institution | DOAJ |
| issn | 2338-6932 2597-4874 |
| language | English |
| publishDate | 2024-12-01 |
| publisher | Laboratorium Rekayasa Sosial, Jurusan Sosiologi, FISIP Universitas Bangka Belitung |
| record_format | Article |
| series | Society |
| 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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