The influence of the independent board of commissioners, gender diversity, and institutional ownership on carbon emissions disclosure
This research examines the influence of the Independent Board of Commissioners, Gender Diversity, and Institutional Ownership on Carbon Emissions Disclosure. The objects of this research are energy, transportation, and logistics sector companies listed on the Indonesia Stock Exchange (BEI) in 2020-2...
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| Format: | Article |
| Language: | English |
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EDP Sciences
2024-01-01
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| Series: | SHS Web of Conferences |
| Subjects: | |
| Online Access: | https://www.shs-conferences.org/articles/shsconf/pdf/2024/24/shsconf_diges-grace2024_06006.pdf |
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| _version_ | 1846139317737488384 |
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| author | Gunawan Barbara Megandari Meyda A. |
| author_facet | Gunawan Barbara Megandari Meyda A. |
| author_sort | Gunawan Barbara |
| collection | DOAJ |
| description | This research examines the influence of the Independent Board of Commissioners, Gender Diversity, and Institutional Ownership on Carbon Emissions Disclosure. The objects of this research are energy, transportation, and logistics sector companies listed on the Indonesia Stock Exchange (BEI) in 2020-2022. In this research, the samples from 48 companies were selected using purposive sampling. The analysis tool used is SPSS ver. 22. This research found that independent boards of commissioners and gender diversity did not influence carbon emissions disclosure, while institutional ownership positively affected carbon emissions disclosure. |
| format | Article |
| id | doaj-art-2235bcdd31d84df2b319a2f5a5b2fba2 |
| institution | Kabale University |
| issn | 2261-2424 |
| language | English |
| publishDate | 2024-01-01 |
| publisher | EDP Sciences |
| record_format | Article |
| series | SHS Web of Conferences |
| spelling | doaj-art-2235bcdd31d84df2b319a2f5a5b2fba22024-12-06T10:49:14ZengEDP SciencesSHS Web of Conferences2261-24242024-01-012040600610.1051/shsconf/202420406006shsconf_diges-grace2024_06006The influence of the independent board of commissioners, gender diversity, and institutional ownership on carbon emissions disclosureGunawan Barbara0Megandari Meyda A.1Accounting Department, Faculty of Economic and Bussiness, University of Muhammadiyah YogyakartaAccounting Department, Faculty of Economic and Bussiness, University of Muhammadiyah YogyakartaThis research examines the influence of the Independent Board of Commissioners, Gender Diversity, and Institutional Ownership on Carbon Emissions Disclosure. The objects of this research are energy, transportation, and logistics sector companies listed on the Indonesia Stock Exchange (BEI) in 2020-2022. In this research, the samples from 48 companies were selected using purposive sampling. The analysis tool used is SPSS ver. 22. This research found that independent boards of commissioners and gender diversity did not influence carbon emissions disclosure, while institutional ownership positively affected carbon emissions disclosure.https://www.shs-conferences.org/articles/shsconf/pdf/2024/24/shsconf_diges-grace2024_06006.pdfcarbon emissions disclosureindependent board of commissionersgender diversityinstitutional ownership |
| spellingShingle | Gunawan Barbara Megandari Meyda A. The influence of the independent board of commissioners, gender diversity, and institutional ownership on carbon emissions disclosure SHS Web of Conferences carbon emissions disclosure independent board of commissioners gender diversity institutional ownership |
| title | The influence of the independent board of commissioners, gender diversity, and institutional ownership on carbon emissions disclosure |
| title_full | The influence of the independent board of commissioners, gender diversity, and institutional ownership on carbon emissions disclosure |
| title_fullStr | The influence of the independent board of commissioners, gender diversity, and institutional ownership on carbon emissions disclosure |
| title_full_unstemmed | The influence of the independent board of commissioners, gender diversity, and institutional ownership on carbon emissions disclosure |
| title_short | The influence of the independent board of commissioners, gender diversity, and institutional ownership on carbon emissions disclosure |
| title_sort | influence of the independent board of commissioners gender diversity and institutional ownership on carbon emissions disclosure |
| topic | carbon emissions disclosure independent board of commissioners gender diversity institutional ownership |
| url | https://www.shs-conferences.org/articles/shsconf/pdf/2024/24/shsconf_diges-grace2024_06006.pdf |
| work_keys_str_mv | AT gunawanbarbara theinfluenceoftheindependentboardofcommissionersgenderdiversityandinstitutionalownershiponcarbonemissionsdisclosure AT megandarimeydaa theinfluenceoftheindependentboardofcommissionersgenderdiversityandinstitutionalownershiponcarbonemissionsdisclosure AT gunawanbarbara influenceoftheindependentboardofcommissionersgenderdiversityandinstitutionalownershiponcarbonemissionsdisclosure AT megandarimeydaa influenceoftheindependentboardofcommissionersgenderdiversityandinstitutionalownershiponcarbonemissionsdisclosure |