Do Environmental Management Systems, Environmental Performance, and Firm Size Influence Greenhouse Gas Emission Disclosures?

Neng Elga Wulansari; Nurlaila Maysaroh Chairunnisa; Neneng Lasmita Susanti

doi:10.58777/rfb.v1i2.136

Authors

Neng Elga Wulansari Accounting, Economics Faculty, Islamic University 45, Bekasi
Nurlaila Maysaroh Chairunnisa Accounting, Economics Faculty, Islamic University 45, Bekasi
Neneng Lasmita Susanti Accounting, Economics Faculty, Islamic University 45, Bekasi

DOI:

https://doi.org/10.58777/rfb.v1i2.136

Keywords:

Environmental Management System, Environmental Performance, Company Size, Disclosure of Greenhouse Gas Emissions

Abstract

This study aims to investigate whether the variables related to environmental management systems, environmental performance, and company size impact the reporting of greenhouse gas emissions. This research adopts a quantitative approach, utilizing secondary data from annual and sustainability reports selected through purposive sampling. Information was gathered from official company websites and the Indonesian Stock Exchange (BEI). The study encompasses 68 samples from an unbalanced panel data set of 28 companies from 2019 to 2021. The analytical methodology employed in this research involves panel data regression analysis. The results indicate that environmental management system variables and company size do not significantly influence greenhouse gas emission disclosures. However, it was observed that company size does have a notable positive effect on reporting greenhouse gas emissions. These findings offer valuable insights for governments and other institutions aiming to enhance environmental policies and foster improved greenhouse gas emission transparency within the industrial sector.

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