Pengaruh Firm Governance Structure, Green Innovation, Green Strategy Terhadap Carbon Emission Disclosure
Abstract
Perubahan iklim dan pemanasan global menjadi isu penting karena dampaknya terhadap kehidupan di bumi, termasuk bencana alam dan masalah lingkungan. Penelitian ini menyoroti pentingnya pengungkapan emisi karbon oleh perusahaan sebagai bagian dari tanggung jawab sosial perusahaan (CSR) untuk menjaga reputasi dan transparansi. Tujuan penelitian ini untuk mengetahui pengaruh Firm Governance Structure, Green Innovation, Green Strategy terhadap Carbon Emission Disclosure pada perusahaan sektor Energi yang terdaftar di Bursa Efek Indonesia pada periode 2021 sampai dengan 2023. Data yang digunakan merupakan data sekunder yang diperoleh dari laporan tahunan perusahaan dan laporan keberlanjutan melalui website www.idx.co.id atau website masing-masing perusahaan. Penelitian ini menggunakan metode purposive sampling dengan beberapa kriteria dan diperoleh sebanyak 174 data sampel. Metode analisis data dengan menggunakan uji deskriptif, dan uji regresi data panel menggunakan software Eviews 12. Hasil menunjukkan bahwa inovasi hijau dan strategi hijau berpengaruh positif, sementara struktur tata kelola perusahaan tidak berpengaruh signifikan terhadap pengungkapan emisi karbon. Implikasi pada penelitian ini telah memperkuat teori pemangku kepentingan dimana perusahaan beroperasi untuk memberi maanfaat bagi seluruh pemangku pentingan yaitu dengan menerapkan inovasi hijau, strategi hijau dapat meningkatkan pengungkapan emisi karbon dan memberikan citra baik bagi perusahaan karena dapat dianggap menjaga kelestarian lingkungan
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