Pengaruh Pengungkapan Emisi Karbon pada Kinerja Lingkungan

Environmental performance is a company's effort to take part in environmental conservation efforts. Environmental performance is made in the form of a ranking by the Ministry of the Environment, known as PROPER, which is measured using colors, starting from the best, gold, green, blue, red to the worst, black, which is then announced regularly to the public via the official website of the Ministry of the Environment. This research includes three control variables, namely company size, environmental management system and sustainability committee. This research aims to determine the effect of carbon emissions disclosure on environmental performance in manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2020-2022. The number of samples used in this research was 131 manufacturing companies which were determined using the purposive sampling method. Data collection is carried out using documentation, where the data instrument used is the sustainability report of each company. The results of the research show that carbon emission disclosure has a positive and significant effect on environmental performance. Good companies are encouraged to report the emissions they produce in sustainability reports as a strategy to gain legitimacy from stakeholders.