Evana, Einde and Lindrianasari, Lindrianasari and Majidah, Rona (2021) R&D INTENSITY, INDUSTRIAL SENSITIVITY, AND CARBON EMISSIONS DISCLOSURE IN INDONESIA. Indonesian Journal of Sustainability Accounting and Management., 5 (1). pp. 1-16. ISSN ISSN 2597-6214 (print) ISSN 2597-6222 (online) (In Press)
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Abstract
This study aims to examine the effect of R&D intensity and type of industry on carbon emission disclosure (CED). Measurement of carbon emission disclosure (CED) uses an index developed by Choi et al. (2013) based on the Carbon Disclosure Project (CDP). The final data from this study are 264 company observations in the 2015-2018 period, sourced from a database of companies listed on the Indonesia Stock Exchange. Testing data using OLS (multiple regression). The study found that companies with lower R&D funding tend to disclose higher carbon emissions than firms with higher R&D funding. Another finding of this study is that companies that are sensitive to carbon pollution in their operations tend to disclose higher carbon emissions, and vice versa. These results indicate that sensitive companies trying to fulfill their legitimacy to the public (stakeholders) are greater than insensitive companies.
| Item Type: | Article |
|---|---|
| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis (FEB) > Prodi Akuntansi |
| Depositing User: | Dr. Einde Evana |
| Date Deposited: | 04 Jan 2021 04:28 |
| Last Modified: | 04 Jan 2021 04:28 |
| URI: | http://repository.lppm.unila.ac.id/id/eprint/27231 |
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