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Setiawan Và C NG S (2025) by nguyennhi17122006 is a document available to read on EtoBox.

This study investigates the impact of sustainability committees (SCOM), environmental performance (PROPER), and environmental costs (ENCOST) on carbon disclosure (CDIS) among energy, mining, and transportation companies in Indonesia from 2019 to 2023. The findings indicate that SCOM and high PROPER ratings positively influence CDIS, while ENCOST does not significantly affect disclosure practices. Recommendations include enhancing SCOM roles and PROPER participation to improve carbon emission management and

Author

nguyennhi17122006

Language

EN