Environmental Performance, Corporate Governance, and Carbon Emission Disclosure: Evidence from Indonesian Transportation and Logistics Companies

Abstract

Abstract:

Purpose – This study examines the effect of environmental performance and corporate governance on carbon emission disclosure among transportation and logistics companies listed on the Indonesia Stock Exchange (IDX). The transportation sector is a major contributor to carbon emissions, yet evidence on disclosure practices within this industry remains limited.

Design/Methodology/Approach – A quantitative approach was employed using secondary data from annual and sustainability reports of transportation and logistics companies during 2022–2024. The sample was selected through purposive sampling, and the data were analyzed using regression analysis.

Findings – The results indicate that environmental performance and corporate governance positively influence carbon emission disclosure. Companies with stronger environmental commitments and better governance practices tend to provide more extensive carbon-related information.

Theoretical Contribution/Originality – This study contributes to the carbon disclosure literature by providing evidence from the transportation and logistics sector and by highlighting the complementary roles of environmental responsibility and governance mechanisms in enhancing disclosure practices.

Practical Implications – The findings suggest that strengthening environmental management and corporate governance can improve transparency and accountability in carbon emission reporting.

Limitations – Environmental performance is measured using ISO 14001 implementation and certification status, while the study focuses only on transportation and logistics companies, limiting the generalizability of the findings.

Keywords: Carbon Emission Disclosure; Environmental Performance; Corporate Governance; Transportation and Logistics Companies.