Ravololonirina, Natacha (2026) THE INFLUENCE OF CORPORATE GOVERNANCE AND COMPENSATION MECHANISMS ON VOLUNTARY CARBON EMISSION DISCLOSURE IN INDONESIA. FAKULTAS EKONOMI DAN BISNIS, UNIVERSITAS LAMPUNG.
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Abstract
This study examines the influence of corporate governance and compensation mechanisms on voluntary carbon emission disclosure in mining companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The mining sector is a major contributor to carbon emissions in Indonesia and faces growing pressure to improve environmental transparency, yet voluntary carbon disclosure practices remain inconsistent. Corporate governance is measured by board size and the proportion of independent commissioners, while executive compensation represents the compensation mechanism. Voluntary carbon emission disclosure is measured using an 18-item carbon disclosure index. Using purposive sampling, 53 companies were selected, resulting in 159 firm-year observations. Data from annual and sustainability reports were analyzed using multiple linear regression. The results provide empirical evidence on the role of governance and compensation in influencing voluntary carbon emission disclosure and offer insights to improve environmental reporting practices. Keywords: corporate governance, board size, independent commissioners, executive compensation, voluntary carbon emission disclosure.
| Item Type: | Other |
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| Subjects: | ?? 330 ?? |
| Divisions: | Fakultas Ekonomi dan Bisnis > Prodi Akuntansi |
| Depositing User: | 2605381922 Digilib |
| Date Deposited: | 09 Jun 2026 08:32 |
| Last Modified: | 09 Jun 2026 08:32 |
| URI: | http://digilib.unila.ac.id/id/eprint/100051 |
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