| Issue |
SHS Web Conf.
Volume 204, 2024
1st International Graduate Conference on Digital Policy and Governance Sustainability (DiGeS-Grace 2024)
|
|
|---|---|---|
| Article Number | 06006 | |
| Number of page(s) | 9 | |
| Section | Smart Governance for Environment Sustainability | |
| DOI | https://doi.org/10.1051/shsconf/202420406006 | |
| Published online | 25 November 2024 | |
The influence of the independent board of commissioners, gender diversity, and institutional ownership on carbon emissions disclosure
1 Accounting Department, Faculty of Economic and Bussiness, University of Muhammadiyah Yogyakarta, Indonesia
2 Accounting Department, Faculty of Economic and Bussiness, University of Muhammadiyah Yogyakarta, Indonesia
* Corresponding author: era@umy.ac.id
This research examines the influence of the Independent Board of Commissioners, Gender Diversity, and Institutional Ownership on Carbon Emissions Disclosure. The objects of this research are energy, transportation, and logistics sector companies listed on the Indonesia Stock Exchange (BEI) in 2020-2022. In this research, the samples from 48 companies were selected using purposive sampling. The analysis tool used is SPSS ver. 22. This research found that independent boards of commissioners and gender diversity did not influence carbon emissions disclosure, while institutional ownership positively affected carbon emissions disclosure.
Key words: Carbon Emissions Disclosure / Independent Board of Commissioners / Gender Diversity / Institutional Ownership
© The Authors, published by EDP Sciences, 2024
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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