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.
This study examines the tone of language in sustainability report, focusing on the construction industrial sector of companies listed in Indonesian Stock Exchange year 2010 until 2018. This study analyzed 152 sustainability report using sentiment analysis method wrote in python code. This study shows that around 68%-79% of disclosures in sustainability reports show positive sentiment. These results indicate a high level of corporate accountability in the construction industry related to sustainability. This research contributes to stakeholders in making comprehensive decision related to company’s accountability.