Sustainability and Carbon Emission Disclosure: How Profitability and Environmental Factors Influence Reporting in the Energy Industry

DOI

10.2991/978-94-6463-758-8_152How to use a DOI?

Keywords

Triple Bottom Line; Environmental performance; Environmental costs; and Profitability

Abstract

This research highlights the importance of global climate change issues and how carbon emissions impact both the environment and a company’s public image. Within the Triple Bottom Line (TBL) framework, which includes environmental, social, and economic dimensions, this study aims to analyze the factors influencing carbon emissions disclosure by energy companies, particularly in Indonesia. Using data from energy sector companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022, this research examines the effects of environmental performance, environmental costs, profitability, and firm size on carbon emissions disclosure. The findings indicate that environmental performance and profitability have a significant positive effect on carbon emissions disclosure, while environmental costs have no impact. Furthermore, the study finds that companies with a higher market value tend to disclose fewer carbon emissions. These findings are expected to provide valuable insights for companies to increase transparency in environmental matters and to support government policies aimed at reducing carbon emissions. The study contributes to understanding the dynamics between financial factors and environmental responsibility in the energy sector.

Copyright

© 2025 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Ibnu Sutomo
AU  - Syarifuddin Syarifuddin
AU  - Ratna Ayu Damayanti
PY  - 2025
DA  - 2025/07/30
TI  - Sustainability and Carbon Emission Disclosure: How Profitability and Environmental Factors Influence Reporting in the Energy Industry
BT  - Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024)
PB  - Atlantis Press
SP  - 1912
EP  - 1923
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-758-8_152
DO  - 10.2991/978-94-6463-758-8_152
ID  - Sutomo2025
ER  -