THE EFFECT OF CARBON EMISSION DISCLOSURE AND CARBON EMISSION INTENSITY ON FIRM VALUE
DOI:
https://doi.org/10.29303/jaa.v11i1.886Keywords:
carbon emission disclosure, carbon emission Intensity, energy sector, firm valueAbstract
information a key consideration in corporate valuation. This study examines the relationship between carbon emission disclosure and carbon emission intensity and firm value among energy sector issuers listed on the Indonesia Stock Exchange during the 2022–2024 period. A quantitative approach was employed, analyzing 153 observations using multiple linear regression in Stata. The results of the analysis show that carbon emission disclosure has no significant relationship with firm value, whereas carbon emission intensity has a significant negative effect. These findings indicate that investors place greater emphasis on the efficiency of emissions management than on the extent of environmental information disclosure. Therefore, improving the efficiency of carbon emissions management needs to be part of a sustainability strategy to support firm value.
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