This research is aimed at obtaining empirical evidences concerning factors that affect the voluntary or mandatory Carbon Emission Disclosure. Independent variables in this research include media exposure, type of industry, profitability, company size, environmental performance and leverage. The population of this research includes 16 companies registered with Sustainability Reporting Award of 2015. The research analysis outcome concludes that media exposure has a positive and significant effect on Carbon Emission Disclosure, while the type of industry, profitability, company size, environmental performance and leverage bring a negative impact on it.
Volume 11 | 03-Special Issue
Pages: 973-980