Effect of Greenhouse Gas Emission Disclosure, Environmental Performance, and Disclosure of Corporate Social Responsibility Report on Financial Performance

DOI

10.2991/sores-18.2019.35How to use a DOI?

Keywords

financial performance; tobin's Q; greenhouse gas emissions; environmental performance; CSR disclosure

Abstract

This study aims to examine whether the disclosure of Green House Gas (GHG) emissions proxied by the GHG Emission index, environmental performance proxied by the PROPER rating, and CSR disclosures proxied by the CSR index affect the financial performance proxied by Tobin's Q. To test these three hypotheses, this study will use simple linear regression techniques. This study uses a simple linear regression technique, the analytical method used in this study includes classical assumption tests and model tests. The sample in this study are companies listed in the Indonesia Stock Exchange (IDX) and publish their financial statements in the range of 2014-2016. The research sample was 32 companies with 96 observational data. The results of the study prove that the disclosure of greenhouse gas emissions affects financial performance. Second, environmental performance influences financial performance. Third, CSR disclosure affects financial performance.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Dewi Murdiawati
PY  - 2019/03
DA  - 2019/03
TI  - Effect of Greenhouse Gas Emission Disclosure, Environmental Performance, and Disclosure of Corporate Social Responsibility Report on Financial Performance
BT  - Proceedings of the Social and Humaniora Research Symposium (SoRes 2018)
PB  - Atlantis Press
SP  - 154
EP  - 158
SN  - 2352-5398
UR  - https://doi.org/10.2991/sores-18.2019.35
DO  - 10.2991/sores-18.2019.35
ID  - Murdiawati2019/03
ER  -