Daftar Isi:
  • This study aims to test factors that influence the carbon emission disclosure. Several factors, such as firm size, leverage, and profitability are included in this study. We adopt the checklist issued by Carbon Disclosure Project (CDP) to measure to what extent the carbon emission disclosures is made. This research applied purposive sampling method to obtain 17 listed manufacturing business in the Indonesian Stock Exchange for the period of 2015 to 2016. The research method used in this study is multiple regression. The results show that size, leverage, and profitability have positive effect to carbon emission disclosure.