Board of Commissioners’ Relationship and Climate Change Disclosure: Evidence from Mining Companies
Climate change is one of the most important environmental challenges, with academics, corporate practitioners, and governments all paying close attention. The purpose of this study is to investigate the impact of board qualities such as independence, nationality, and busyness on climate change discl...
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| Format: | UMS Journal (OJS) |
| Language: | eng |
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Universitas Muhammadiyah Surakarta
2023
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| Online Access: | https://journals2.ums.ac.id/index.php/reaksi/article/view/3047 |
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| author | Ariani, Kurnia Rina Rita Wijayanti Mujiyati Farid Adi Prasetyo Maria Cristina M. De los Santos |
| author_facet | Ariani, Kurnia Rina Rita Wijayanti Mujiyati Farid Adi Prasetyo Maria Cristina M. De los Santos |
| author_sort | Ariani, Kurnia Rina |
| collection | OJS |
| description | Climate change is one of the most important environmental challenges, with academics, corporate practitioners, and governments all paying close attention. The purpose of this study is to investigate the impact of board qualities such as independence, nationality, and busyness on climate change disclosure. The study consists of 44 samples and 216 data observations. Secondary data were gathered from annual reports issued by sample companies between 2018 and 2022. Darus et al. (2020) generated 19 carbon emission disclosure items, which were subjected to content analysis. According to the conclusions of the study, a bigger proportion of independent commissioners and commissioners' busyness favorably affect a company's initiative to publish climate change-related information. This study adds to the limited scholarly literature on the association between board characteristics and non-financial disclosure performance. It has significant implications for managers and regulators to pay closer attention to the effectiveness of commissioners' oversight in supporting company environmental actions. |
| format | UMS Journal (OJS) |
| id | oai:ojs2.journals2.ums.ac.id:article-3047 |
| institution | Universitas Muhammadiyah Surakarta |
| language | eng |
| publishDate | 2023 |
| publisher | Universitas Muhammadiyah Surakarta |
| record_format | ojs |
| spelling | oai:ojs2.journals2.ums.ac.id:article-3047 Board of Commissioners’ Relationship and Climate Change Disclosure: Evidence from Mining Companies Ariani, Kurnia Rina Rita Wijayanti Mujiyati Farid Adi Prasetyo Maria Cristina M. De los Santos Climate Change Disclosure, Board of Commissioners, Board Independence, Foreign Board, Busyness Board Climate change is one of the most important environmental challenges, with academics, corporate practitioners, and governments all paying close attention. The purpose of this study is to investigate the impact of board qualities such as independence, nationality, and busyness on climate change disclosure. The study consists of 44 samples and 216 data observations. Secondary data were gathered from annual reports issued by sample companies between 2018 and 2022. Darus et al. (2020) generated 19 carbon emission disclosure items, which were subjected to content analysis. According to the conclusions of the study, a bigger proportion of independent commissioners and commissioners' busyness favorably affect a company's initiative to publish climate change-related information. This study adds to the limited scholarly literature on the association between board characteristics and non-financial disclosure performance. It has significant implications for managers and regulators to pay closer attention to the effectiveness of commissioners' oversight in supporting company environmental actions. Universitas Muhammadiyah Surakarta 2023-09-11 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf text/xml https://journals2.ums.ac.id/index.php/reaksi/article/view/3047 10.23917/reaksi.v8i2.3047 Riset Akuntansi dan Keuangan Indonesia; Vol. 8 No. 2 (2023): Riset Akuntansi dan Keuangan Indonesia; 218-227 2541-6111 1411-6510 eng https://journals2.ums.ac.id/index.php/reaksi/article/view/3047/818 https://journals2.ums.ac.id/index.php/reaksi/article/view/3047/1477 Copyright (c) 2023 Riset Akuntansi dan Keuangan Indonesia https://creativecommons.org/licenses/by-nc-sa/4.0 |
| spellingShingle | Climate Change Disclosure, Board of Commissioners, Board Independence, Foreign Board, Busyness Board Ariani, Kurnia Rina Rita Wijayanti Mujiyati Farid Adi Prasetyo Maria Cristina M. De los Santos Board of Commissioners’ Relationship and Climate Change Disclosure: Evidence from Mining Companies |
| title | Board of Commissioners’ Relationship and Climate Change Disclosure: Evidence from Mining Companies |
| title_full | Board of Commissioners’ Relationship and Climate Change Disclosure: Evidence from Mining Companies |
| title_fullStr | Board of Commissioners’ Relationship and Climate Change Disclosure: Evidence from Mining Companies |
| title_full_unstemmed | Board of Commissioners’ Relationship and Climate Change Disclosure: Evidence from Mining Companies |
| title_short | Board of Commissioners’ Relationship and Climate Change Disclosure: Evidence from Mining Companies |
| title_sort | board of commissioners relationship and climate change disclosure evidence from mining companies |
| topic | Climate Change Disclosure, Board of Commissioners, Board Independence, Foreign Board, Busyness Board |
| topic_facet | Climate Change Disclosure, Board of Commissioners, Board Independence, Foreign Board, Busyness Board |
| url | https://journals2.ums.ac.id/index.php/reaksi/article/view/3047 |
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