The Effect of Green Intellectual Capital and Carbon Performance on Carbon Emission Disclosure

Abstract

Purpose – This study aims to obtain empirical evidence on the influence of Green Intellectual Capital and Carbon Performance on Carbon Emission Disclosure.

Design/methodology/approach – Quantitative research methods using secondary data and content analysis. The population in this study were companies in the Raw Materials sector that published annual reports audited by independent auditors and sustainability reports listed on the Indonesia Stock Exchange in 2022-2024. A purposive sampling method obtained panel data of 198 observations. The analytical technique used to test the hypothesis was multiple linear regression analysis using Eviews 9 software.

Findings – The results of this study found that Green Intellectual Capital and Carbon Performance have a positive and significant effect on carbon emission disclosure.

Research limitations/implications – This study discusses carbon emission disclosure and other factors such as Green Intellectual Capital and Carbon Performance, focusing on companies in the Raw Materials sector. This study uses a carbon emission disclosure checklist as a measure of carbon emission disclosure.

Keywords – Carbon Emission Disclosure, Green Intellectual Capital and Carbon Performance

JEL : M14