Carbon Disclosure Practices in Lower-income and Higher-income countries: An Indonesia and US Study

N. Baroroh; P. Harto

doi:10.1088/1755-1315/1556/1/012085

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Carbon Disclosure Practices in Lower-income and Higher-income countries: An Indonesia and US Study

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N. Baroroh, P. Harto

2025 IOP Conference Series: Earth and Environmental Science Vol. 1556 Issue 1 Conference paper Cited by 1 SDG 12

Abstract

This study conducts a comparative analysis of Carbon Emission Disclosure (CED) practices among companies listed on the environmental indices of Indonesia (SRI-KEHATI) and the US (CDP Index). Furthermore, this study investigates the determinants of CED, focusing on the implementation of ISO 14001, industry classification, and firm growth. The sample consists of 45 Indonesian companies included in the SRI-KEHATI Index and 98 U.S. companies listed in the CDP Index for 2021-2023. Data were analysed using descriptive statistics, multiple linear regression, and independent-sample t-Tests. The findings reveal that companies in both the indices exhibit relatively high levels of CED. Moreover, firms with optimal implementation of ISO 14001 exhibit significantly greater levels of CED than those with less effective or non-optimal implementation. © 2025 Published under licence by IOP Publishing Ltd.

Affiliations

Faculty of Economics and Business, Universitas Diponegoro, Semarang, 50275, Indonesia; Lecturer in Accounting Department, Faculty of Economics and Business, Universitas Negeri Semarang, Semarang, 50229, Indonesia; Lecturer in Accounting Department, Faculty of Economics and Business, Universitas Diponegoro, Semarang, 50275, Indonesia

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