Wahyuningrum, Indah Fajarini Sri; Amal, Muhammad Ihlashul; … - In: Cogent business & management 11 (2024) 1, pp. 1-33
This study has three objectives: exploring carbon emissions disclosure practices in Indonesia, seeking factors that influence carbon emissions disclosure, and analyzing the moderating role of environmental performance on these factors. The novelty of this study lies in the detailed research on...