The Performance of Companies Receiving Gold Proper Award toward Greenhouse Gas Emission Disclosure: Evidence from Indonesia

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Abshor Marantika, Desi Wahyuni, Dwi Sakti Muhammad Huda, Muhammad Iqbal Fasa, Suharto, Muhamad Helmi

Résumé

This research aims to examine the company's performance based on the money metric and greenhouse gas emission disclosure ratio. The test was conducted on 31 companies that received a Proper gold ranking in 2013-2018 with multiple linear regression analysis. The finding reveal that simultaneously the company's performance based on money metrics and ratios positively affected the disclosure of greenhouse gas emissions. However, partially tested showed that only one variable has a significant effect, which the effect is negative for the sales variable. While the other variables like EBITDA, Profit, Asset, Price, and ROE not supported effect. Therefore, implication this study is for education about greenhouse gas emissions is different from corporate social responsibility disclosure.

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