Ghalda Sabila, Aida Yulia, Yossi Diantimala, Evi Mutia
This study looks at how carbon emissions disclosure and environmental performance affect business financial performance, with a focus on corporations in highimpact industries. The research focuses on 190 energy and basic materials companies that are publicly traded on the Indonesia Stock Exchange (IDX), using a selective sample of 32 enterprises. A multiple linear regression analysis was conducted to examine the relationships between the variables. Financial performance was analyzed using the return on assets (ROA) metric, carbon emissions disclosure was quantified using the Carbon Disclosure Project (CDP) checklist, and environmental performance was evaluated using the Public Disclosure Program for Environmental Compliance (PROPER). The data suggest that disclosure of carbon emissions improves financial performance, but there is no substantial individual effect on environmental performance. However, when combined, carbon emissions disclosure and environmental performance contribute to the total financial performance of the company. © 2024 IEEE.
Syiah Kuala University, Department of Accounting, Aceh, Indonesia
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