Carbon Emission Disclosure by Non-Financial Companies in Indonesia: A Perspective of Stakeholder Theory
##article.abstract##
##article.subject##
Full Text:
PDFReferences
Abdulrahim, M.O., Sukoharsono, E.G., Saraswati, E., & Subekti, I. (2020). The mediating effect of strategic posture on the link between organizational culture and sustainability performance. IOSR Journal of Business and Management, 22(6), 1–18.
Adu, D.A., Flynn, A., & Grey, C. (2023). Carbon performance, financial performance and market value: The moderating effect of pay incentives. Business Strategy and the Environment, 32(4), 2111–2135.
Alessa, N., Akparep, J.Y., Sulemana, I., & Agyemang, A.O. (2024). Does stakeholder pressure influence firms environmental, social and governance (ESG) disclosure? Evidence from Ghana. Cogent Business & Management, 11(1).
Alfi, C.F., Mohamad, M., & Hussainey, K. (2024). Unveiling the hidden symphony: Board dynamics and carbon emission disclosure – A meta-analysis study in the realm of developed markets. Journal of Accounting Literature, ahead-of-print(ahead-of-print).
Bedi, A., & Singh, B. (2024). Unraveling the impact of stakeholder pressure on carbon disclosure in an emerging economy. Social Responsibility Journal, 20(4), 703–718.
Blanco, C., Caro, F., & Corbett, C.J. (2017). An inside perspective on carbon disclosure. Business Horizons, 60(5), 635–646.
Busch, T., Bassen, A., Lewandowski, S., & Sump, F. (2022). Corporate carbon and financial performance revisited. Organization & Environment, 35(1), 154–171.
Caby, J., Ziane, Y., & Lamarque, E. (2020). The determinants of voluntary climate change disclosure commitment and quality in the banking industry. Technological Forecasting and Social Change, 161, 120282.
Chariri, A., Januarti, I., & Yuyetta, E. N. A. (2023). ISO certification, firm characteristics and carbon emission disclosure. IOP Conference Series: Earth and Environmental Science, 1248(1), 012024.
Chen, Y., Nie, P., Wang, C., & Meng, Y. (2019). Effects of corporate social responsibility considering emission restrictions. Energy Strategy Reviews, 24, 121–131.
Chicharro, M.N., Mangena, M., Carrillo, M.I.A., & Cruz, A.M.P.D.L. (2024). The effects of stakeholder power, strategic posture and slack financial resources on sustainability performance in UK higher education institutions. Sustainability Accounting, Management and Policy Journal, 15(1), 171–206.
Cho, J., & Ryu, H. (2022). Impact of managerial ownership on corporate social responsibility in Korea. Sustainability, 14(9), 5347.
Cormier, D., & Beauchamp, C. (2021). Market incidence of carbon information disclosure in the oil and gas industry: the mediating role of financial analysts and governance. Journal of Financial Reporting and Accounting, 19(5), 901–920.
Datt, R., Prasad, P., Vitale, C., & Prasad, K. (2022). International evidence of changing assurance practices for carbon emissions disclosures. Meditari Accountancy Research, 30(6), 1594–1628.
De Tommaso, S.F.N., & Borini, F.M. (2024). Stakeholder value creation system: Understanding the process. Sustainability Accounting, Management and Policy Journal, ahead-of-print(ahead-of-print).
Doda, B., Gennaioli, C., Gouldson, A., Grover, D., & Sullivan, R. (2016). Are corporate carbon management practices reducing corporate carbon emissions? Corporate Social Responsibility and Environmental Management, 23(5), 257–270.
Freeman, R.E. (1984). Strategic management: A stakeholder approach. Pitman.
Kalu, J.U., Buang, A., & Aliagha, G.U. (2016). Determinants of voluntary carbon disclosure in the corporate real estate sector of Malaysia. Journal of Environmental Management, 182, 519–524.
Karim, A.E., Albitar, K., & Elmarzouky, M. (2021). A novel measure of corporate carbon emission disclosure, the effect of capital expenditures and corporate governance. Journal of Environmental Management, 290, 112581.
Konadu, R., Ahinful, G.S., Boakye, D.J., & Elbardan, H. (2022). Board gender diversity, environmental innovation and corporate carbon emissions. Technological Forecasting and Social Change, 174, 121279.
Krishnamurti, C., & Velayutham, E. (2018). The influence of board committee structures on voluntary disclosure of greenhouse gas emissions: Australian evidence. Pacific-Basin Finance Journal, 50, 65–81.
Meng, B., Zang, Q., & Li, G. (2023). Study on the impact of corporate social responsibility on carbon performance in the background of carbon peaking and carbon neutrality. Business Ethics, the Environment, & Responsibility.
Muhammad, G.I., & Aryani, Y.A. (2021). The Impact of Carbon Disclosure on Firm Value with Foreign Ownership as A Moderating Variable. Jurnal Dinamika Akuntansi dan Bisnis, 8(1), 1–14.
Núnez Chicharro, M., Mangena, M., Alonso Carrillo, M.I., & Priego De La Cruz, A.M. (2024). The effects of stakeholder power, strategic posture and slack financial resources on sustainability performance in UK higher education institutions. Sustainability Accounting, Management and Policy Journal, 15(1), 171–206.
Olatunde, N.A. (2021). Stakeholder management strategies employed on building projects procured by private corporate organisations in south-western Nigeria. International Journal of Building Pathology and Adaptation, ahead-of-print(ahead-of-print).
Ott, C., Schiemann, F., & Günther, T. (2017). Disentangling the determinants of the response and the publication decisions: The case of the Carbon Disclosure Project. Journal of Accounting and Public Policy, 36(1), 14–33.
Oyewo, B. (2023). Corporate governance and carbon emissions performance: International evidence on curvilinear relationships. Journal of Environmental Management, 334, 117474 .
Perrigot, R., Watson, A., & Dada, O. (Lola). (2021). Sustainability and green practices: the role of stakeholder power in fast-food franchise chains. International Journal of Contemporary Hospitality Management, 33(10), 3442–3464.
Qian, W., & Schaltegger, S. (2017). Revisiting carbon disclosure and performance: Legitimacy and management views. The British Accounting Review, 49(4), 365–379.
Saeed, A., Noreen, U., Azam, A., & Tahir, M.S. (2021). Does CSR governance improve social sustainability and reduce the carbon footprint: International evidence from the energy sector. Sustainability, 13(7), 3596.
Sam, A. G., & Song, D. (2022). ISO 14001 certification and industrial decarbonization: An empirical study. Journal of Environmental Management, 323, 116169.
Siddique, M.A., Akhtaruzzaman, M., Rashid, A., & Hammami, H. (2021). Carbon disclosure, carbon performance and financial performance: International evidence. International Review of Financial Analysis, 75, 101734.
Ullmann, A.A. (1985). Data in search of a theory: A critical examination of the relationships among social performance, social disclosure, and economic performance of U.S. firms. Academy of Management Review, 10(3), 540–557.
Velte, P., Stawinoga, M., & Lueg, R. (2020). Carbon performance and disclosure: A systematic review of governance-related determinants and financial consequences. Journal of Cleaner Production, 254, 120063.
Wang, F., Sun, J., & Liu, Y.S. (2019). Institutional pressure, ultimate ownership, and corporate carbon reduction engagement: Evidence from China. Journal of Business Research, 104, 14–26.
Wang, J., Li, J., & Zhang, Q. (2021). Does carbon efficiency improve financial performance? Evidence from Chinese firms. Energy Economics, 104, 105658.
DOI: http://dx.doi.org/10.20961/jab.v24i1.1209
Jurnal Akuntansi dan Bisnis (JAB)
ISSN 1412-0852 (print), 2580-5444 (online)
Published by Accounting Study Program, Faculty of Economics and Business, Universitas Sebelas Maret, Indonesia
JAB on http://jab.fe.uns.ac.id/index.php/jab is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License
Visitor Statistic