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Journal of Security and Sustainability Issues

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The Effect of Board Effectiveness and Independence on the Narration of Greenhouse Gases (GHG) Emissions Disclosure
Volume 9, Issue 3 (2020), pp. 1025–1037
Mohammad Nasih   Khusnul Prasetyo   Ekanto Ardi Ramadhan   Tubagus Algan Roiston   Eka Sari Ayuningtyas  

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https://doi.org/10.9770/jssi.2020.9.3(26)
Pub. online: 30 March 2020      Type: Article      Open accessOpen Access

Published
30 March 2020

Abstract

This research presents factors related to narration of GHG emissions disclosure in Indonesia. This phenomenon is important since in the era of advanced information technology firms are now becoming observable to many more interests. Either direct or indirect, positive or negative contribution of it will be noticed by the management in order to keep its reputation. Studying from empirical and logical facts, this research draws 390 public companies listed in IDX and published their annual report for the period of the year 2017. GHG emission disclosure data was acquired from online software TMAILC. This research confirms some factors may support the decision to disclose. They are size of board of commissioners, their independence, and companies’ sensitivity. It is also tested moderating effect of companies’ sensitivity. The result shows that it is significant.

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Keywords
greenhouse gasses TMAILC annual report negative externality

JEL
Q01 L25

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Generolo Jono Žemaičio Lietuvos karo akademija Šilo g. 5A., LT-10322 Vilnius, el.p: lka@mil.lt

General Jonas Žemaitis Military Academy of Lithuania  Šilo Str. 5A, LT-10322 Vilnius, Lithuania, e-mail: lka@mil.lt

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