Hasan Mukhibad, Indah Fajarini Sri Wahyuningrum, Meilani Intan Pertiwi, Hamzah Fahreza Gymnastiar, Tiara Dwi Lestari
The study aims to examine how Indonesian manufacturing sector companies’ carbon disclosure is influenced by their environmental sensitivity firm profile, environment performance rating, and profitability. The study also analyses whether firm size has a moderating role in the environment sensitivity firm profile, environment performance rating, and profitability–carbon disclosure association. The study includes 38 manufacturing sector companies listed in Indonesia with 152 firm-year observations. System Generalized Method of Moment (Sys-GMM) analysis using data for four years, from 2019 to 2022, is carried out. The study reveals a negative influence of environmental performance rating on carbon disclosure. The environment sensitivity firm profile and profitability do not influence carbon disclosure. Additionally, firm size has a positive moderating effect on environmental performance rating on carbon disclosure. © 2024 Institute of Physics Publishing. All rights reserved.
Department of Accounting, Faculty of Economics and Business, Universitas Negeri Semarang, Semarang, Indonesia
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