Proceedings of the International Conference on Tourism, Economics, Accounting, Management, and Social Science (TEAMS 19)

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Carbon Information Disclosure Practice in Indonesia: A Comprehensive Study from Manufacturing and Mining Industry

Authors
Putu Sukma Kurniawan, I Gede Putu Banu Astawa, Diota Prameswari Vijaya, Ida Bagus Raminra Padma Diputra
Corresponding Author
Putu Sukma Kurniawan
Available Online November 2019.
DOI
10.2991/teams-19.2019.2How to use a DOI?
Keywords
carbon information disclosure; company’s sustainability profile; company’s size; environmental management system; institutional ownership; stakeholder’s pressure
Abstract

This research aims to provide an overview about the carbon information practice in Indonesia, particularly in manufacturing and mining industry. The sample of this research was the manufacturing companies and mining companies which listed in SRI-KEHATI Index and participated in SRA Award. This research examined the important factors to support the carbon information practice. Using the multiple analysis regression, this research has found the internal factors and the external factors to support the company’s management disclose their carbon information. The variables in this research are environmental management system, the institutional ownership, stakeholder’s pressure, the company’s sustainability profile, and the company’s size as the independent variables. This research found that the environmental management system and the company’s size are the important factors that support the companies to disclose their carbon emissions disclosure. The result of this research can give the biggest contribution to develop the practice of carbon information disclosure for the companies in Indonesia

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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Volume Title
Proceedings of the International Conference on Tourism, Economics, Accounting, Management, and Social Science (TEAMS 19)
Series
Advances in Economics, Business and Management Research
Publication Date
November 2019
ISBN
10.2991/teams-19.2019.2
ISSN
2352-5428
DOI
10.2991/teams-19.2019.2How to use a DOI?
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/).

Cite this article

risenwbib
TY  - CONF
AU  - Putu Sukma Kurniawan
AU  - I Gede Putu Banu Astawa
AU  - Diota Prameswari Vijaya
AU  - Ida Bagus Raminra Padma Diputra
PY  - 2019/11
DA  - 2019/11
TI  - Carbon Information Disclosure Practice in Indonesia: A Comprehensive Study from Manufacturing and Mining Industry
BT  - Proceedings of the International Conference on Tourism, Economics, Accounting, Management, and Social Science (TEAMS 19)
PB  - Atlantis Press
SP  - 404
EP  - 411
SN  - 2352-5428
UR  - https://doi.org/10.2991/teams-19.2019.2
DO  - 10.2991/teams-19.2019.2
ID  - Kurniawan2019/11
ER  -