scholarly journals Carbon Emission Disclosure in Indonesia’s Manufacturing Companies

2020 ◽  
pp. 148-154
Author(s):  
Muhammad Bayu Triansyah ◽  
◽  
Mohamad Adam ◽  
Tertiarto Wahyudi ◽  
◽  
...  
Keyword(s):  
Carbon Emissions ◽  
Carbon Emission ◽  
Gender Diversity ◽  
Company Size ◽  
Manufacturing Companies ◽  
The Government ◽  
Business Entities ◽  
And Gender ◽  
Company Growth ◽  
The Impact

In Indonesia, the government invites business actors to jointly reduce greenhouse gas emissions through disclosure of carbon emissions. Disclosure of carbon emissions in Indonesia is still voluntary (voluntary disclosure), so not all companies disclose this information in their reports. The purpose of this article is to assess the impact of factors such as company size, profitability, company growth, environmental committees, and gender diversity on carbon emission disclosure by Indonesia’s manufacturing companies. For the study, the authors selected 16 manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018. The activities of these companies are the subject of study. To measure the extent of the carbon emission disclosure, a checklist is developed based on the measurement sheet provided by the Carbon Disclosure Project (CDP). The CDP is an organisation based in the United Kingdom which supports companies and cities to disclose the environmental impact of major corporations. The main idea of the project is that environmental reporting and risk management should become a business norm in order to ensure sustainable development of the economy. The study results show that company size has an effect on the level of carbon emission disclosure. The bigger is the company – the greater is the pressure that results from its economic activities. Therefore, the government and the public pay more attention to such business entities. It prompts the company to disclose its carbon emissions. At the same time, such factors as profitability, company growth, environmental committee and gender diversity do not affect on carbon emission disclosure. It was found that the level of carbon emission disclosure among Indonesia’s manufacturing companies is very low, and therefore the government and society need to take measures to increase the responsibility of business entities for environmental pollution.

The Role of Corporate Governance and Environmental Committees on Greenhouse Gas Disclosure

2019 ◽  
Vol 9 (7) ◽  
pp. 1403
Author(s):  
Daniel T. H MANURUNG ◽  
Andhika Ligar HARDIKA ◽  
Dini W. HAPSARI ◽  
Minda Maulina SEBAYANG
Keyword(s):  
Corporate Governance ◽  
Greenhouse Gases ◽  
Greenhouse Gas ◽  
Sampling Method ◽  
Stock Exchange ◽  
Gender Diversity ◽  
Manufacturing Companies ◽  
And Gender ◽  
The Impact

The study aims to determine the impact of corporate governance (board of commissioners, directors and gender diversity) and environmental committees in greenhouse gas disclosure. The sampling method in this study using purposive sampling method with a total of 26 manufacturing companies listed in Indonesia Stock Exchange by using multiple regression analysis. The results show that the role of the board of commissioners has not been able to provide control over the reduction of greenhouse gases on the company, the board of directors has no effect on the disclosure of greenhouse gases refuse to make emission gas reduction due to litigation pressure and expenditure, gender diversity has not been able to control the role of women and men in decision-making and risk and environmental committees have been little able to contribute to the disclosure of greenhouse gases as it is expected that the establishment of an environmental committee on the company.

scholarly journals Determinants of Carbon Emission Disclosure: An Empirical Study on Indonesian Manufacturing Companies

2021 ◽  
Vol 11 (2) ◽  
pp. 197
Author(s):  
Lutfiana Pratiwi ◽  
Bunga Maharani ◽  
Yosefa Sayekti
Keyword(s):  
Environmental Performance ◽  
Carbon Emission ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Least Square ◽  
Carbon Accounting ◽  
Company Size ◽  
Manufacturing Companies ◽  
Firm Reputation ◽  
The Government

Due to the worsening environmental issues e.g, climate change, the stakeholders impose greater demand and pressure more towards the companies of caring about the environment. The emergence of carbon accounting is a supplement to the adoption of Kyoto Protocol. However, the government has not applied carbon accounting to all companies in Indonesia, because of non-explicit laws and low quality of human resources. Various studies have been conducted to find the determinant factors for companies to make carbon emission disclosure. This research aims at examining the influence of type of industry, profitability, company size, environmental performance, and audit firm reputation on the carbon emission disclosure of manufacturing companies listed on the Indonesia Stock Exchange years 2016-2019. It employed a purposive sampling technique and obtained 290 observations and the data were analyzed using Ordinary Least Square. The shows that type of industry, profitability and company size influence carbon emission disclosure. However, this research does not successfully show the influence of environmental performance and reputation of public accountant office on carbon emission disclosure.

scholarly journals Determinants of Carbon Emission Disclosure in Indonesia Manufacturing Company

2021 ◽  
pp. 1-9
Author(s):  
Erwin Saraswati ◽  
Ridha Sinta Amalia ◽  
Tubandryah Herawati
Keyword(s):  
Carbon Emissions ◽  
Carbon Emission ◽  
Banking Industry ◽  
Company Size ◽  
Manufacturing Companies ◽  
Legitimacy Theory ◽  
High Profile ◽  
Low Profile ◽  
Global Concern ◽  
Sustainability Report

Climate change is caused by increasing carbon emissions and this become a global concern. Indonesia, as a significant carbon emitter, is expected to reduce carbon emissions. This study examines the factors that cause companies to disclose carbon emissions, with a sample of manufacturing companies in Indonesia, for 2016-2018. The number of samples obtained was 108 firm years. The results showed that the determinants for companies to disclose carbon emissions were profitability, type of industry and company size. This means that the higher the profitability and size of the company, the wider the disclosure of carbon emissions. Industry types are classified as high profile and low profile, in relation to contributors to carbon emissions. The higher the profile, the wider the disclosure will be, due to pressure from stakeholders. This supports the legitimacy theory. The leverage factor does not cause the company to make disclosures. This is because companies with high leverage tend to lower costs. In addition, the carbon emission disclosure report is still voluntary, so the company only discloses what is mandatory. The banking industry is required to prepare a sustainability report for 2019, so further research can use banking industry objects.

scholarly journals Struktur Kepemilikan Dan Karakteristik Perusahaan Terhadap Agresivitas Pajak Perusahaan Manufaktur Di Indonesia

2020 ◽  
Vol 15 (1) ◽  
pp. 130-142
Author(s):  
Nova Choirul Anwar Pratama ◽  
Siti Nurlaela ◽  
Kartika Hendra Titisari
Keyword(s):  
Stock Exchange ◽  
Random Effect ◽  
Gender Diversity ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Tax Aggressiveness ◽  
Research Findings ◽  
The Government ◽  
And Gender ◽  
The Impact

The government and taxpayers have different interests, thus raising the tendency of taxpayers to minimize the tax paid. This research purpose to determine and analyze the impact of ownership structure (managerial ownership and institutional ownership) and firm characteristics (liquidity, gender diversity on board) on tax aggressiveness. For this research 134 manufacturing firms listed on Indonesia Stock Exchange in the 2013-2018 period used as population. By using purposive sampling selected 12 firms that used to be sample. Analytical method used is panel data regression and model selected Random Effect in Eviews 9. Research findings that liquidity affects tax aggressiveness, while other variable managerial ownership, institutional ownership, and gender diversity on the board do not have an impact on tax aggressiveness.

The Influence of Capital Structure, Growth, Company Size to Profitability and Company Value of Manufacture Firms Listed in Indonesia Stock Exchange

2019 ◽  
Vol 1 (3) ◽  
pp. 66-78
Author(s):  
Bernon Sampe Tondok ◽  
Cepi Pahlevi ◽  
Andi Aswan
Keyword(s):  
Capital Structure ◽  
Firm Size ◽  
Positive Impact ◽  
Stock Exchange ◽  
Company Size ◽  
Manufacturing Companies ◽  
Descriptive Research ◽  
Company Value ◽  
Quantitative Descriptive ◽  
Company Growth

This study examines the effect of capital structure, company growth, company size on profitability and company value the cases of manufacturing companies listed on the Indonesia Stock Exchange. This research is quantitative descriptive research using path analysis. Classical assumption evaluations are conducted comprising of normality, linearity, autocorrelation, multicollinearity, and heteroscedasticity test. The sample is 33 manufacturing companies listed on the Indonesia Stock Exchange from period 2013 – 2017. The results of the study found that there was a positive impact of capital structure, company growth, firm size on profitability and value of manufacturing companies.

scholarly journals Carbon Emission Estimation of Assembled Composite Concrete Beams during Construction

Energies ◽  
2021 ◽  
Vol 14 (7) ◽  
pp. 1810
Author(s):  
Kaitong Xu ◽  
Haibo Kang ◽  
Wei Wang ◽  
Ping Jiang ◽  
Na Li
Keyword(s):  
Life Cycle ◽  
Carbon Emissions ◽  
Emission Reduction ◽  
Carbon Emission ◽  
Composite Beams ◽  
Total Carbon ◽  
Construction Process ◽  
Low Carbon ◽  
Carbon Emission Reduction ◽  
The Government

At present, the issue of carbon emissions from buildings has become a hot topic, and carbon emission reduction is also becoming a political and economic contest for countries. As a result, the government and researchers have gradually begun to attach great importance to the industrialization of low-carbon and energy-saving buildings. The rise of prefabricated buildings has promoted a major transformation of the construction methods in the construction industry, which is conducive to reducing the consumption of resources and energy, and of great significance in promoting the low-carbon emission reduction of industrial buildings. This article mainly studies the calculation model for carbon emissions of the three-stage life cycle of component production, logistics transportation, and on-site installation in the whole construction process of composite beams for prefabricated buildings. The construction of CG-2 composite beams in Fujian province, China, was taken as the example. Based on the life cycle assessment method, carbon emissions from the actual construction process of composite beams were evaluated, and that generated by the composite beam components during the transportation stage by using diesel, gasoline, and electric energy consumption methods were compared in detail. The results show that (1) the carbon emissions generated by composite beams during the production stage were relatively high, accounting for 80.8% of the total carbon emissions, while during the transport stage and installation stage, they only accounted for 7.6% and 11.6%, respectively; and (2) during the transportation stage with three different energy-consuming trucks, the carbon emissions from diesel fuel trucks were higher, reaching 186.05 kg, followed by gasoline trucks, which generated about 115.68 kg; electric trucks produced the lowest, only 12.24 kg.

scholarly journals The Impact of Planting Industry Structural Changes on Carbon Emissions in the Three Northeast Provinces of China

2021 ◽  
Vol 18 (2) ◽  
pp. 705
Author(s):  
Hongpeng Guo ◽  
Sidong Xie ◽  
Chulin Pan
Keyword(s):  
Carbon Emissions ◽  
Structural Changes ◽  
Multiple Linear Regression Model ◽  
Industry Structure ◽  
Estimation Methods ◽  
Low Carbon ◽  
Carbon Sinks ◽  
Resource Endowment ◽  
The Government ◽  
The Impact

This paper focuses on the impact of changes in planting industry structure on carbon emissions. Based on the statistical data of the planting industry in three provinces in Northeast China from 1999 to 2018, the study calculated the carbon emissions, carbon absorptions and net carbon sinks of the planting industry by using crop parameter estimation and carbon emissions inventory estimation methods. In addition, the multiple linear regression model and panel data model were used to analyze and test the carbon emissions and net carbon sinks of the planting industry. The results show that: (1). The increase of the planting area of rice, corn, and peanuts in the three northeastern provinces of China will promote carbon emissions, while the increase of the planting area of wheat, sorghum, soybeans, and vegetables will reduce carbon emissions; (2). Fertilizer application, technological progress, and planting structure factors have a significant positive effect on net carbon sinks, among which the changes in the planting industry structure have the greatest impact on net carbon sinks. Based on the comprehensive analysis, it is suggested that, under the guidance of the government, resource endowment and location advantages should be given full play to, and the internal planting structure of crops should be reasonably adjusted so as to promote the development of low-carbon agriculture and accelerate the development process of agricultural modernization.

Re-examining the Impact of Educational and Gender Diversity in Ventures in Business

2021 ◽  
Vol 2021 (1) ◽  
pp. 11218
Author(s):  
Violetta Gerasymenko ◽  
Yohan Choi ◽  
Samyul Cho ◽  
Jonathan D. Arthurs
Keyword(s):  
Gender Diversity ◽  
And Gender ◽  
The Impact

scholarly journals Diversity and safety on campus @ Western: Heterosexism and cissexism in higher education

2018 ◽  
Vol 25 (3) ◽  
pp. 320-340 ◽  
Author(s):  
Nicole L. Asquith ◽  
Tania Ferfolia ◽  
Brooke Brady ◽  
Benjamin Hanckel
Keyword(s):  
Higher Education ◽  
Gender Diversity ◽  
Diverse Students ◽  
University Campus ◽  
Gender Diverse ◽  
Sexuality And Gender ◽  
Research Findings ◽  
And Gender ◽  
The University ◽  
The Impact

Discrimination, harassment and violence can vitiate staff and students’ experiences of education and work. Although there is increasing knowledge about these experiences in primary and secondary education, very little is known about them in higher education. This paper draws from landmark research that examines the interpersonal, educational and socio-cultural perspectives that prevail about sexuality and gender diversity on an Australian university campus. In this paper we focus on three aspects of the broader research findings: the heterosexism and cissexism experienced by sexuality and gender diverse students and staff at the university; their actions and responses to these experiences; and the impact of these experiences on victims. The research demonstrates that although the university is generally safe, sexuality and gender diverse students and staff experience heterosexist and cissexist discrimination, which can have negative ramifications on their workplace and learning experiences.

An Empirical Study on the Impact of Design Brief Information on the Creativity of Design Outcomes With Consideration of Gender and Gender Diversity

2019 ◽  
Vol 141 (7) ◽  
Author(s):  
Georgios Koronis ◽  
Pei Zhi Chia ◽  
Jacob Kang Kai Siang ◽  
Arlindo Silva ◽  
Christine Yogiaman ◽  
...  
Keyword(s):  
Empirical Study ◽  
Undergraduate Student ◽  
Contextual Information ◽  
Gender Diversity ◽  
First Year ◽  
Main Effect ◽  
And Gender ◽  
The Impact ◽  
Collaborative Sketching

This study aims to understand how information in design briefs affects the creativity of design outcomes. We tested this during a Collaborative Sketching (C-Sketch) ideation exercise with first-year undergraduate student designers. We focus on four types of stimuli—quantitative requirements, a visual example (video), a physical example, and contextual information—and we measure creativity according to three metrics—novelty, appropriateness, and usability with either the participants’ gender or the gender diversity of the participants’ groups. The findings suggest that the main effect of providing a video example results in high appropriateness and usability scores but low novelty scores and that physical-contextual briefs have high novelty and usability scores. In addition, we did not find any correlation between gender or gender diversity and creativity scores.

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