Determinants of Corporate Carbon Emission Disclosure in the Context of Carbon Tax Implementation

DOI

10.2991/978-94-6239-809-2_28How to use a DOI?

Keywords

Carbon Emission Disclosure; Company Size; Leverage; Profitability; Political Connection

Abstract

This study arises from the urgent issue of increasing greenhouse gas emissions, which represent a major global environmental challenge. The rise in emissions has prompted governments worldwide, including Indonesia, to adopt carbon tax policies as instruments for emission control. To support the implementation of carbon tax policies, corporate disclosure of carbon emissions is a necessary starting point. Carbon emission disclosure policies are expected to enhance corporate transparency in reporting the environmental impacts of their business activities. However, the level of disclosure varies across companies and is influenced by internal corporate factors. The purpose of this study is to analyze the determinants of corporate carbon emission disclosure in supporting carbon tax implementation. The factors examined include firm characteristics such as company size, profitability, leverage and other factor is political connection. This research is expected to provide insights into the determinants of carbon emission disclosure. A quantitative methodology was adopted, relying on secondary sources obtained from the annual and sustainability reports of energy sector firms registered on the Indonesia Stock Exchange for the 2021–2025 period. The data were examined through multiple linear regression, a statistical technique used to evaluate how independent variables influence the disclosure of carbon emissions. Empirical evidence demonstrates that firm characteristics exert no significant impact, and political connections positively affect corporate carbon emission disclosure. Such involvement appears to motivate firms to safeguard their public image by increasing transparency in carbon emission reporting.

Copyright

© 2026 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  - Ni Luh Putri Setyastrini
AU  - Dewa Ayu Eny Wulandari
AU  - I Made Adhi Wirayana
PY  - 2026
DA  - 2026/10/24
TI  - Determinants of Corporate Carbon Emission Disclosure in the Context of Carbon Tax Implementation
BT  - Proceedings of the International Conference on Sustainable Green Tourism Applied Science - Social Applied Science 2026 (ICoSTAS-SAS 2026)
PB  - Atlantis Press
SP  - 284
EP  - 293
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-94-6239-809-2_28
DO  - 10.2991/978-94-6239-809-2_28
ID  - Setyastrini2026
ER  -