2022
DOI: 10.25105/ijca.v4i1.13911
|View full text |Cite
|
Sign up to set email alerts
|

Investors React to Disclosure of Carbon Emissions and Environmental Performance

Abstract: The current industrial development makes economic activities have to utilize natural resources which causes the conversion of forest functions and the use of fossil energy. So with industrial growth, carbon and greenhouse gas emissions tend to increase as well. The purpose of this study was to determine the effect of disclosure of carbon emissions and environmental performance on investor reactions. The population used is manufacturing companies in the food and beverage industry sub-sector as well as the cemen… Show more

Help me understand this report

Search citation statements

Order By: Relevance

Paper Sections

Select...
1
1

Citation Types

0
2
0

Year Published

2022
2022
2024
2024

Publication Types

Select...
3

Relationship

0
3

Authors

Journals

citations
Cited by 3 publications
(2 citation statements)
references
References 8 publications
0
2
0
Order By: Relevance
“…The signal's purpose is to give information through disclosure. This information may give a clear signal to the firm in the form of bright possibilities or a negative indication (Asyari & Dianwicaksih Arieftiara, 2022). Information is crucial for investors because it allows them to determine the past or future conditions of a firm's survival.…”
Section: Signal Theorymentioning
confidence: 99%
“…The signal's purpose is to give information through disclosure. This information may give a clear signal to the firm in the form of bright possibilities or a negative indication (Asyari & Dianwicaksih Arieftiara, 2022). Information is crucial for investors because it allows them to determine the past or future conditions of a firm's survival.…”
Section: Signal Theorymentioning
confidence: 99%
“…Companies that reduce greenhouse gas emissions should be accompanied by many carbon emissions disclosures, which are explanations of the actions taken by the company to protect the environment. Based on Asyari & Dianwicaksih (2022), the carbon emissions framework is important in accounting because the information disclosed would influence the company's future sustainability. Therefore, the company is interested in disclosing information about its environmental activities to shareholders and the public for its reputation and business continuity.…”
Section: Introductionmentioning
confidence: 99%