PENGARUH CARBON PERFORMANCE DAN FINANCIAL PERFORMANCE TERHADAP CARBON EMISSIONS DISCLOSURE: STUDI EMPIRIS PADA PERUSAHAAN INDUSTRI “ENERGI, KIMIA, DAN UTILITAS” DI ASIA-PASIFIK

AZZAHRA, AISYAH and Hamzah, Ruth Samantha (2025) PENGARUH CARBON PERFORMANCE DAN FINANCIAL PERFORMANCE TERHADAP CARBON EMISSIONS DISCLOSURE: STUDI EMPIRIS PADA PERUSAHAAN INDUSTRI “ENERGI, KIMIA, DAN UTILITAS” DI ASIA-PASIFIK. Undergraduate thesis, Siwijaya University.

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Abstract

This study aims to analyze the influence of carbon performance and financial performance on carbon emissions disclosure among industrial companies in the Asia-Pacific region. Carbon emissions disclosure has become an increasingly important topic in corporate settings as attention to climate change and sustainability grows. Using a quantitative approach, this research examines a sample of 108 companies in the energy, chemical, and utilities sectors from 2019 to 2023, utilizing data obtained from the LSEG Analytics Workspace dataset through the Refinitiv financial database. Panel data regression analysis was used to examine the relationships among variables. The results indicate that Carbon Performance (CP) has a positive and significant impact on Carbon Emissions Disclosure (CED), while Financial Performance (FP) also has a positive effect but with lower significance. These findings suggest that companies with better carbon performance tend to be more transparent in their carbon emissions reporting. This study provides insights for corporate stakeholders and regulators to promote better sustainability practices in carbon emissions disclosure.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	kinerja karbon, kinerja keuangan, pengungkapan emisi karbon, keberlanjutan, asia-pasifik
Subjects:	H Social Sciences > HG Finance > HG4001-4285 Finance management. Business finance. Corporation finance H Social Sciences > HG Finance > HG4900-5993 By region or country
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Aisyah Azzahra
Date Deposited:	18 Mar 2025 04:51
Last Modified:	18 Mar 2025 04:51
URI:	http://repository.unsri.ac.id/id/eprint/169046

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