TY - JOUR
T1 - The effect of board effectiveness and independence on the narration of greenhouse gases (ghg) emissions disclosure
AU - Nasih, Mohammad
AU - Prasetyo, Khusnul
AU - Ramadhan, Ekanto Ardi
AU - Roiston, Tubagus Algan
AU - Ayuningtyas, Eka Sari
N1 - Publisher Copyright:
© 2020 General Jonas Zemaitis Military Academy of Lithuania.
PY - 2020
Y1 - 2020
N2 - 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.
AB - 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.
KW - Annual report
KW - Greenhouse gasses
KW - Negative externality
KW - TMAILC
UR - http://www.scopus.com/inward/record.url?scp=85085686469&partnerID=8YFLogxK
U2 - 10.9770/jssi.2020.9.3(26)
DO - 10.9770/jssi.2020.9.3(26)
M3 - Article
AN - SCOPUS:85085686469
SN - 2029-7017
VL - 9
SP - 1025
EP - 1037
JO - Journal of Security and Sustainability Issues
JF - Journal of Security and Sustainability Issues
IS - 3
ER -
