Pengungkapan Emisi: Peran Tata Kelola, Modal, dan Manajemen Lingkungan

Novita WeningTyas  Respati; Diah  Novitasari

doi:10.33395/owner.v10i3.3443

Authors

Novita WeningTyas Respati
✉ Corresponding author: nwrespati@ulm.ac.id Universitas Lambung Mangkurat, Indonesia
Diah Novitasari Universitas Lambung Mangkurat, Indonesia

DOI:

https://doi.org/10.33395/owner.v10i3.3443

Abstract

This study examines the influence of capital expenditure, environmental management systems, institutional ownership, and independent boards of commissioners on carbon emission disclosure among companies in the IDX ESG Leaders Index for the 2021–2024 period. The analysis reveals that none of these variables significantly affect emission transparency. These findings indicate a substantial gap between formal corporate structures and field practices; existing governance mechanisms and environmental investments appear to be merely administrative formalities that fail to reach the substance of in-depth reporting. This suggests that the ESG Leaders label does not guarantee high carbon accountability, as disclosure decisions are driven more by external pressures than internal organizational commitment. Consequently, this study recommends the adoption of the emission-specific ISO 14064 standard and the establishment of dedicated sustainability committees to ensure that carbon disclosure reflects genuine responsibility rather than mere compliance with annual reporting requirements.

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Author Biography

Novita WeningTyas Respati, Universitas Lambung Mangkurat, Indonesia

Novita WeningTyas Respati adalah salah satu dosen program studi akuntansi Fakultas Ekonomi Universitas Lambung Mangkurat.
Fokus penelitian dibidang auditing, fraudulent financial reporting, akuntansi berkelanjutan, dan akuntansi sektor publik.

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