THE INFLUENCE OF ENVIRONMENTAL PERFORMANCE, INDUSTRY TYPE, AND GENDER DIVERSITY ON CARBON EMISSIONS

Abstract

This research aims to analyze the effect of environmental performance, industry type, gender diversity on carbon emission disclosure. The objects used in this study are companies listed on the Indonesia Stock Exchange (IDX) in 2020-2022. The sampling technique in this study used purposive sampling. The method used in this study uses Partial Least Square (PLS) - Structural Equation Modeling (SEM) data analysis supported by WarPLS 8.0 software. The results of the study show that environmental performance, and gender diversity have a positive effect on carbon emission disclosure. While industry type does not affect carbon emission disclosure. Based on the results of the study, it is known that environmental performance and board diversity are the driving forces for companies to disclose information related to carbon emissions.