Do Financial Performance and Environmental Committees Affect Environmental Disclosure?

I.F.S. Wahyuningrum; F.W. Rizkyana; A. Setyadharma; S. Oktavilia; T.T.Z. Tauhida

doi:10.1088/1755-1315/1556/1/012065

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Do Financial Performance and Environmental Committees Affect Environmental Disclosure?

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I.F.S. Wahyuningrum, F.W. Rizkyana, A. Setyadharma, S. Oktavilia, T.T.Z. Tauhida

2025 IOP Conference Series: Earth and Environmental Science Vol. 1556 Issue 1 Conference paper Cited by 1 SDG 12SDG 8

Abstract

This research aims to examine the influence of financial performance and environmental committees on environmental disclosure. The population of this study is property & real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2024 period. This study employs a quantitative approach using secondary data from annual reports and sustainability reports of real estate companies listed on the Indonesia Stock Exchange (IDX). Panel data regression analysis is used to examine the relationships between the variables with the EViews 13 Software. The results indicate that profitability and the presence of an environmental committee have a significant positive influence on environmental disclosure. In contrast, leverage (DER) does not show a significant effect on environmental disclosure. © 2025 Published under licence by IOP Publishing Ltd.

Affiliations

Department of Accounting, Faculty of Economics and Business, Universitas Negeri Semarang, Indonesia; Department of Economics, Faculty of Economics and Business, Universitas Negeri Semarang, Indonesia

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