Research Data - Wahyudi and Andrian (2025)

This study aims to examine the impact of good corporate governance, green culture, and green innovation on carbon emission disclosure. The study used a quantitative approach with secondary data obtained from annual reports and/or sustainability reports in energy sector companies listed on the main board of the Indonesia Stock Exchange during the period 2019–2023, analyzed by multiple linear panel regression using EViews 14. The results showed that green culture and green innovation had a significant positive effect on carbon emission disclosure, while good corporate governance had no effect. These findings confirm that green culture and innovation can increase the transparency of carbon emission disclosure as a form of commitment to sustainability while supporting SDG's 13 on climate change management. The implications of this research are the importance of strengthening green culture and green innovation within companies to increase the transparency of carbon emission disclosure as well as providing a basis for regulators in formulating environmental sustainability policies and encouraging companies to be more proactive in integrating sustainability strategies in business practices.本研究旨在探究良好公司治理、绿色文化与绿色创新对碳排放披露的影响。本研究采用定量研究方法，所用二手数据取自2019-2023年于印尼证券交易所（Indonesia Stock Exchange）主板上市的能源行业上市公司的年度报告及/或可持续发展报告，并借助EViews 14软件通过多元线性面板回归进行分析。研究结果显示，绿色文化与绿色创新对碳排放披露具有显著正向影响，而良好公司治理则无显著影响。本研究结论证实，绿色文化与绿色创新可提升碳排放披露透明度，作为企业对可持续发展的承诺形式，同时助力落实可持续发展目标13（SDG 13，聚焦气候变化管理）。本研究的实践启示在于：企业需强化内部绿色文化建设与绿色创新实践，以提升碳排放披露透明度；同时可为监管机构制定环境可持续政策提供参考依据，并推动企业更主动地将可持续发展战略融入经营实践当中。