FINANCIAL CHARACTERISTICS AND CARBON EMISSION DISCLOSURE: THE MODERATING ROLE OF ENVIRONMENTAL PERFORMANCE

Nugroho, Yohanes Tri (2025) FINANCIAL CHARACTERISTICS AND CARBON EMISSION DISCLOSURE: THE MODERATING ROLE OF ENVIRONMENTAL PERFORMANCE. S1 thesis, Universitas Andalas.

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Abstract

This study investigates the determinants of carbon emissions disclosure in Southeast Asia’s manufacturing firms with environmental performance as a moderator. The research sample includes 35 firms listed on the Refinitiv Eikon Database during the 2020-2024 period, requiring complete data for at least 5 years. Panel Regression analysis is used to examinethe study's hypotheses and achieve the study's aim using STATA 17 for Windows. The study measures CED as GHG emissions intensity and EP via the Environmental Pillar Score. The findings show that firm size positively affects CED, while debt financing has a negative effect. Profitability and capital expenditure are insignificant. Crucially, environmental performance significantly moderates the debt-CED relationship, weakening its negative impact. This indicates EP serves as "reputational collateral" for creditors. However, EP does not moderate the effects of size or profitability. The results offer a strategic blueprint for firms managing stakeholder pressure and provide policymakers with critical insights for designing effective transparency regulations.

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