The Potential of Carbon Emission Disclosure as a Foundation for Business Sustainability in Mining Companies in Indonesia

Abstract

This study aims to analyze the influence of environmental performance and financial performance on business sustainability with carbon emission disclosure as a moderating variable. This study was conducted on coal mining manufacturing companies listed on the Indonesia Stock Exchange (IDX). This research is a quantitative study so that the type of data used is documentary data. While the data sources used in this study are secondary data . The number of samples in this study is 20 samples. The research method used is moderated regression analysis obtained from annual reports and company sustainability reports.
Research results show that environmental performance has a positive and significant impact on business sustainability. Financial performance has a positive and significant impact on business sustainability. Carbon emissions disclosure strengthens the influence of environmental performance on business sustainability. Carbon emissions disclosure does not strengthen the influence of financial performance on business sustainability.