Corporate Governance, Carbon Disclosure, and Climate Change Reporting: Analyzing Interdependencies and Implications^ (Study in Energy Sector in Indonesia)
1Ratna Mappanyukki*,2Rien Agustin Fadjarenie,3Agung Firstianto

Universitas Mercu Buana

Abstract

The synergy between corporate governance, carbon disclosure, and climate change reporting has become increasingly influential in fostering environmental accountability, notably within the energy sector. However, comprehensive quantitative investigations lack interconnections and ramifications, particularly within Indonesia^s energy landscape.
This ongoing research investigates the relationships between corporate governance structures, carbon disclosure, and climate change reporting practices within Indonesia^s energy sector. Its primary aim is to discern the impacts and implications of these variables on environmental accountability in one of Southeast Asia^s most significant energy markets.
The study employs a quantitative method, planning to conduct regression analyses to examine the associations between corporate governance, carbon disclosure, and climate change reporting among Indonesian energy firms. Data collection is currently underway, focusing on annual reports, sustainability disclosures, and other relevant sources, employing established measurement scales. This research aspires to contribute to the scholarly literature by empirically elucidating the interplay between corporate governance, carbon disclosure, and climate change reporting within the Indonesian energy sector. Its quantitative approach is expected to provide robust evidence for policymakers, industry practitioners, and stakeholders, enabling informed decisions to enhance environmental transparency, corporate accountability, and sustainability efforts within the energy domain. Furthermore, the study^s novelty lies in its quantitative exploration of these interdependencies within a developing economy context, offering valuable insights for similar regions navigating energy transition and environmental challenges.

Keywords: Corporate governance- Carbon disclosure- Climate change reporting- Energy sector- Indonesia

Topic: Carbon Accounting and Emissions Reporting