OWNERSHIP STRUCTURE AND CARBON DISCLOSURE: EVIDENCE ON THE MODERATING EFFECT OF PROFITABILITY

This research aims to examine the impact of state and public ownership on carbon emissions disclosure, with profitability serving as a moderating variable and leverage as a control variable. The sample includes non-financial firms listed on the Indonesia Stock Exchange between 2021 and 2023. Through...

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Bibliographic Details

Main Authors:	Acep Komara, Serli Ananda Amelia Putri, Najla Tuffahati, Kamalah Saadah, Haslinda Yusoff
Format:	Artigo
Language:	Inglês
Published:	Lucian Blaga University of Sibiu 2025-12-01
Series:	Management of Sustainable Development
Subjects:	carbon emissions disclosure; state ownership; public ownership; profitability; leverage
Online Access:	https://msdjournal.org/article/ownership-structure-and-carbon-disclosure-evidence-on-the-moderating-effect-of-profitability/2-ownership-structure-and-carbon-disclosure-evidence-on-the-moderating-effect-of-prof-pp-16-30/
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