KnE Social Sciences
ISSN: 2518-668X
The latest conference proceedings on humanities, arts and social sciences.
Corporate Governance, Carbon Disclosure, and Climate Change Reporting: Analyzing Interdependencies and Implications (Study in Energy Sector in Indonesia)
Published date: Sep 16 2025
Journal Title: KnE Social Sciences
Issue title: The Mercu Buana Ecobiz Energy International Conference: Sustainability and ESG Reporting in the Energy Sector
Pages: 15 - 24
Authors:
Abstract:
The synergy between corporate governance, carbon disclosure, and climate change reporting has become increasingly influential in fostering environmental accountability, notably within the energy sector. However, comprehensive quantitative investigations need interconnections and ramifications, particularly within Indonesia’s energy landscape. The study utilizes a quantitative method, and it will conduct regression analyses to examine the associations between corporate governance, carbon disclosure, and climate change reporting among Indonesian energy firms. Data will be collected from annual reports, sustainability disclosures, and other relevant sources, employing established measurement scales. This research contributes to the scholarly literature by empirically elucidating corporate governance, carbon disclosure, and climate change reporting tailored to the Indonesian energy sector. Its quantitative approach provides evidence for policymakers, industry practitioners, and stakeholders, enabling informed decisions to enhance environmental transparency, corporate accountability, and sustainability efforts. Furthermore, the study’s novelty lies in its quantitative exploration of these interdependencies within a developing economy context, offering valuable insights for similar regions navigating energy transition and environmental challenges.
Keywords: corporate governance, carbon disclosure, climate change reporting, energy sector, Indonesia
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