Proceedings of the International Conference on Multidisciplinary Studies (ICoMSi 2024)

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The Effect of President Commissioner’s Tenure on Carbon Emission Disclosure: Exploring the Banking Industry

Authors
Arif Santoso1, Doddy Setiawan2, *, Andi Asrihapsari3, Fadillah Ahmad Fauzi Pratama4
1Master of Accounting, Faculty of Economics and Business, Universitas Sebelas Maret, Surakarta, Indonesia
2Department of Accounting, Faculty of Economics and Business, Universitas Sebelas Maret, Surakarta, Indonesia
3School of Vocational, Universitas Sebelas Maret, Surakarta, Indonesia
4Master of Accounting, Faculty of Economics and Business, Universitas Sebelas Maret, Surakarta, Indonesia
*Corresponding author. Email: doddy.setiawan@staff.uns.ac.id
Corresponding Author
Doddy Setiawan
Available Online 22 May 2025.
DOI
10.2991/978-2-38476-406-8_25How to use a DOI?
Keywords
carbon emission disclosure; tenure; banking industry
Abstract

This study aims to examine the effect of tenure of president commissioners on carbon emission disclosure. This study takes a sample of banking companies in Indonesia. Although banking companies may not be directly sensitive to climate change issues such as carbon emissions, they play an important role in funding environmental sustainability initiatives in industries that are prone to carbon emissions. This study uses 240 observational data during 2017–2022. The results show that president commissioner’s tenure increases carbon emission disclosure. Results also confirm that president commissioners with more than 10 years of tenure are better at encouraging carbon emission disclosure. This indicates that greater supervisory experience and commitment encourage environmental sustainability initiatives, such as carbon emission disclosure. These results have been validated through endogeneity tests using lagged regression and heckman two-stage. This study has important practical and theoretical contributions, especially regarding tenure and carbon emission disclosure within upper echelons theory.

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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Volume Title
Proceedings of the International Conference on Multidisciplinary Studies (ICoMSi 2024)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
22 May 2025
ISBN
978-2-38476-406-8
ISSN
2352-5398
DOI
10.2991/978-2-38476-406-8_25How to use a DOI?
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.

Cite this article

risenwbib
TY  - CONF
AU  - Arif Santoso
AU  - Doddy Setiawan
AU  - Andi Asrihapsari
AU  - Fadillah Ahmad Fauzi Pratama
PY  - 2025
DA  - 2025/05/22
TI  - The Effect of President Commissioner’s Tenure on Carbon Emission Disclosure: Exploring the Banking Industry
BT  - Proceedings of the International Conference on Multidisciplinary Studies (ICoMSi 2024)
PB  - Atlantis Press
SP  - 337
EP  - 346
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-406-8_25
DO  - 10.2991/978-2-38476-406-8_25
ID  - Santoso2025
ER  -