PENGARUH PENGUNGKAPAN LINGKUNGAN TERHADAP KINERJA PERUSAHAAN (Studi Empiris pada perusahaan Energi yang Tercatat di Bursa Efek Indonesia  Periode 2021-2022)

Muhammad Dzaki  Ridwan; Ayu  Khairunnisa; Widya  Sari

Muhammad Dzaki Ridwan Universitas Mercu Buana
Ayu Khairunnisa Universitas Mercu Buana
Widya Sari Universitas Mercu Buana

Keywords: Environmental Disclosure, emissions, waste, energy, company performance

Abstract

The company's responsibility towards environmental emissions, waste and energy, which can influence the company's performance in terms of environmental disclosure. This research aims to obtain empirical evidence regarding the effect of carbon emissions disclosure on company performance. This research focuses on energy companies on the Indonesian stock exchange in 2021-2022. This research consists of non-financial companies listed on the Indonesia Stock Exchange in 2021-2022 using a purposive sampling method. Waste disclosure is measured using research methods based on Global Reporting Initiative (GRI) standard 306.