PulseExploreJournal ClubDebatesTrendingResearchersJournals
Instagram
HomeExploreJournal ClubTrending
Synapse
⌘+K
Synapse
February 5, 20260 citations

The Influence of Corporate Governance and Environmental Management Systems on Environmental Disclosure

View Full Paper
IWIndah Fajarini Sri WahyuningrumTTTihana Tyan Zahrotuddinia TauhidaASAndryan Setyadharma

Key Points

  • The study aims to explore the relationship between corporate governance, Environmental Management Systems, and environmental disclosure in property firms.
  • Analyzed property and real estate firms listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023.
  • Utilized purposive sampling to select 49 firms, leading to 138 units of analysis.
  • Employed panel data regression using EViews 13 for data analysis.
  • The proportion of independent directors positively influences environmental disclosure.
  • The adoption of Environmental Management Systems shows a significant positive effect on disclosure.
  • Gender diversity does not have a statistically significant effect on environmental disclosure.

Abstract

The present study examines the influence of corporate governance and Environmental Management Systems (EMS) on environmental disclosure. The research population consists of property and real estate firms listed on the Indonesia Stock Exchange (IDX) between 2021 and 2023. Through purposive sampling, 49 firms were selected, resulting in 138 units of analysis. Panel data regression was employed using EViews 13 to analyze the data. The empirical findings reveal that the proportion of independent directors and the adoption of EMS exert a positive and significant influence on environmental disclosure, whereas gender diversity does not demonstrate a statistically significant effect.

Ask AI
Helpful
Bookmark
Share
View Full Paper

Cite This Study

Wahyuningrum et al. (2025) studied this question.

synapsesocial.com/papers/698433d8f1d9ada3c1fb15bchttps://doi.org/10.1051/e3sconf/202565002050/pdf
Ask AI
Helpful
Bookmark
Share
View Full Paper