Carbon Emission Disclosure and Moderating Role of Education Background of Board of Director
Abstract
This study aims to prove the influence of company characteristics on carbon emission disclosure (CED) practices. This study uses a quantitative approach with a panel data regression analysis method. The research sample consists of 312 transportation and logistics sector companies listed on the Indonesia Stock Exchange (IDX) during 2017-2023. The results showed that company age has a significant positive effect on CED. On the other hand, the economic and business education background of the directors proved to strengthen the relationship between company age and CED. The results of this study contribute to the improvement of environmental disclosure performance in Indonesia where younger companies are expected to adopt best practices from more established companies, especially in terms of environmental transparency practices. On the other hand, management may consider selecting directors with a background in economics and business education with the aim of increasing corporate awareness and responsibility in carbon emissions disclosure.Keywords: Carbon Emission Disclosure, Disclosure, Corporate Governance, Company Age, Education Background
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Barusman ARP, Nurdiawansyah, Warganegara TLP, Mega SA. 2020. Influence of Company Characteristics on Carbon Disclosure Emissions on Manufacturing Companies in Indonesia. International Journal of Advanced Science and Technology 29: 1423–1431.
Binh NTT, Lee H-C. 2024. Unveiling the Impacts of Corporate Environmental, Social, and Governance Disclosure. Sustainability 16.
Choi BB, Lee D, Psaros J. 2013. An analysis of Australian company carbon emission disclosures. Pacific Accounting Review 25: 58–79.
Fabrício SA, Ferreira DDM, Rover S. 2022. Female representation on boards of directors and environmental disclosure: evidence of the Brazilian GHG protocol program. Gender in Management: An International Journal 37: 619–637.
Farrar DE, Glauber RR. 1967. Multicollinearity in Regression Analysis: The Problem Revisited. Rev Econ Stat 49: 92–107.
Freeman R, Mcvea J. 2001. A Stakeholder Approach to Strategic Management. SSRN Electronic Journal.
Ghomi ZB, Leung P. 2013. An Empirical Analysis of the Determinants of Greenhouse Gas Voluntary Disclosure in Australia. Accounting and Finance Research 2: 110–127.
Guerra-Carrillo B, Katovich K, Bunge SA. 2017. Does higher education hone cognitive functioning and learning efficacy? Findings from a large and diverse sample. PLoS One 12.
Halkos G, Skouloudis A. 2016. Exploring the current status and key determinants of corporate disclosure on climate change: Evidence from the Greek business sector. Environ Sci Policy 56: 22–31.
Hambrick DC. 2007. Upper Echelons Theory: An Update. The Academy of Management Review 32: 334–343.
Hambrick DC, Mason PA. 1984. Upper Echelons: The Organization as a Reflection of Its Top Managers. The Academy of Management Review 9: 193–206.
Hapsoro D, Ambarwati. 2018. Antecedents and Consequences of Carbon Emissions’ Disclosure: Case Study of Oil, Gas and Coal Companies in Non-Annex 1 Member Countries. Journal of Indonesian Economy and Business 33: 99–111.
Institute for Essential Services Reform. 2022. Climate Transparency Report: Comparing G20 Climate Action.
Published
2025-06-07
How to Cite
MA'WA, 'Afifah; SUTOPO, Bambang.
Carbon Emission Disclosure and Moderating Role of Education Background of Board of Director.
JURNAL ONLINE INSAN AKUNTAN, [S.l.], v. 10, n. 1, p. 15 - 27, june 2025.
ISSN 2528-0163.
Available at: <https://ejournal-binainsani.ac.id/index.php/JOIA/article/view/3456>. Date accessed: 12 july 2026.
doi: https://doi.org/10.51211/joia.v10i1.3456.
Section
Articles
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
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