Carbon emission report: a review based on environmental performance, company age and corporate governance

This research aims to explore the practice of carbon emission disclosure in the manufacturing company. This paper also examines the factors that influence the disclosure of carbon emissions. The factors tested are environmental performance, company age, managerial ownership, institutional ownership, and independent commissioners. This study uses a sample of 40 manufacturing companies listed on the Indonesia Stock Exchange in 2012 - 2015. The data analysis methods included were descriptive statistical analysis and panel data regression analysis. The carbon emission disclosure level in Indonesia's manufacturing companies is low because companies are less concerned about environmental reporting problems. The results of this study indicate that company age, institutional ownership, and independent commissioners have a positive effect on the disclosure of carbon emissions, while environmental performance and managerial ownership do not affect the disclosure of carbon emissions.