The Effect of Global Competitive Index on Carbon Disclosure

This study aimed to examine theeffect of global competitiveness index on carbon disclosure. This study focuses on in listed non financial companies that participate in ISRA Awards and provide sustainability report from 2010-2014.Sample of this research is nonfinancial companies that participate in ISRA Awards and provide sustainability report from 2010-2014. This research is using multiple regression method with SPSS 22.0 as statistic tool to process research variables from primary data from questionnaires and secondary data in annual reports and sustainability reports. The results showed that global competitiveness index influence positively on the disclosure of carbon emissions. In regard to testing of moderation, the results showed that the environmental performance and intensive carbon industry moderate the relationship between global competitiveness index on the disclosure of carbon emissions. Lastly, the size of the company into a good control variable for disclosure of carbon. For future research, research can add new variables such as economic growth in this research model so there are macro economic perspectives