Research Article
Comparative Study of Carbon Emission Disclosure in High-Profile Companies at Developing Countries
@INPROCEEDINGS{10.4108/eai.26-9-2023.2350726, author={Thoriq Aziz and Makaryanawati Makaryanawati}, title={Comparative Study of Carbon Emission Disclosure in High-Profile Companies at Developing Countries}, proceedings={Proceedings of the 7th International Research Conference on Economics and Business, IRCEB 2023, 26 September 2023, Malang, East Java, Indonesia}, publisher={EAI}, proceedings_a={IRCEB}, year={2024}, month={11}, keywords={carbon emission disclosure developing countries}, doi={10.4108/eai.26-9-2023.2350726} }- Thoriq Aziz
Makaryanawati Makaryanawati
Year: 2024
Comparative Study of Carbon Emission Disclosure in High-Profile Companies at Developing Countries
IRCEB
EAI
DOI: 10.4108/eai.26-9-2023.2350726
Abstract
This research aims to determine whether there are differences in the Carbon Emissions Disclosure (CED) among developing countries. The content analysis assesses the information in the sustainability and annual reports. The research sample based on purposive sampling consisted of 41 companies in China, 36 in India, and 29 in Indonesia. The test results support the research hypothesis, indicating differences in corporate carbon emission disclosure practices among developing countries. The different nature of regulations has led to different CED practices in China, India, and Indonesia. Voluntary emission disclosure regulations impact the incomplete information presented by companies in China and Indonesia. On the contrary, mandatory disclosure accompanied by reporting standards affects the higher quality of CED for companies in India that are more qualified and accountable.
