The Effect of Firm Value, Financial Performance, Environmental Performance, and Firm Size on Carbon Disclosure

Nailur Rahmah; Eka Ananta Sidharta; Triadi Agung  Sudarto

doi:10.54408/jabter.v3i6.299

Authors

Nailur Rahmah Universitas Negeri Malang
Eka Ananta Sidharta Universitas Negeri Malang
Triadi Agung Sudarto Universitas Negeri Malang

DOI:

https://doi.org/10.54408/jabter.v3i6.299

Keywords:

Company Value, Company Size, Carbon Disclosure, Environmental Performance, Financial Performance

Abstract

The industrial sector is a leader in the global increase of carbon. As a result, the risk of natural disasters is inevitable. One way that can be done to reduce the occurrence of natural disasters is to reduce carbon emissions in the industrial sector. The purpose of this study was to determine the effect of company value, financial performance, environmental performance, and company size on carbon disclosure. The population used in the study amounts to 50 well-known companies listed on the European Stock Market. Based on the purposive sampling method, 16 companies were selected. The data for this study were sourced from the annual reports and sustainability reports of the companies. The study found that firm value and firm size have a positive effect on carbon disclosure. This is a signal for companies, in making efforts to reduce carbon emissions. The greater the efforts made by the company in reducing emissions, the higher the profitability achieved by the company.

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