THE INFLUENCE OF GREEN INTELLECTUAL CAPITAL, ENVIRONMENTAL COST, CARBON PERFORMANCE, DAN INSTITUTIONAL OWNERSHIP ON CARBON EMISSION DISCLOSURE

Abstract

This study aims to examine and analyze the influence of green intellectual capital, environmental costs, carbon performance, and institutional ownership on carbon emission disclosure. It adopts a quantitative approach using secondary data obtained from sustainability reports and annual reports accessible via www.idx.com or the respective company websites. The research population includes companies in the energy and basic materials sectors listed on the Indonesia Stock Exchange (IDX) during the 2022-2023 period. Data analysis methods applied in this study are descriptive statistical analysis and panel data regression using Eviews 13 software. The findings indicate that environmental costs have a significantly positive effect on carbon emission disclosure. In contrast, green intellectual capital, carbon performance, and institutional ownership do not show any influence on carbon emission disclosure.