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ABSTRACT:

This study examines carbon emission disclosure in Indonesian companies that publish annual reports and sustainability reports and are listed on the Indonesia Stock Exchange (BEI) for the period 2021-2022. The research data consisted of 99 companies selected using purposive sampling. The independent variables are board size, media exposure, and green investment. Analysis using the SPSS program with results shows board size, media exposure, and green investment are significantly associated with carbon emission disclosure. This research is reinforced by the theory of legitimacy. Carbon emission disclosure is measured using a scoring checklist of 5 items developed by the Carbon Disclosure Project (CDP). The board size measured by summing up the total council of commissioners per year in a company, the measurement of media exposure is seen from the number of publications about the company published in the media, and green investment is measured using the PROPER rating by the Ministry of Environment. The findings in this study are expected to be the material for companies trying to reduce carbon emissions as well as the company's policy-related improvement material.

KEYWORDS:

Board Size, Media Exposure, Green Investment, CED, Legitimation

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