The Influence Of Firm Size, Profitability, And Environmental Performance On Carbon Emission Disclosure
Keywords:
Carbon Emission Disclosure, Firm Size, Profitability, Environmental PerformanceAbstract
This study aims to review and synthesize the findings of previous empirical research that examines the effect of firm size, profitability, and environmental performance on carbon emission disclosure among companies in Indonesia. The study employs a Systematic Literature Review (SLR) approach by identifying and analyzing quantitative research articles published between 2020 and 2025. The literature search was conducted through Google Scholar and the SINTA portal. Based on predetermined inclusion criteria—such as relevance of research variables, focus on the Indonesian context, and the use of quantitative methods—19 core articles were selected for analysis and synthesis. The review results indicate that prior studies report mixed findings. Firm size and profitability show inconsistent effects on carbon emission disclosure, as several studies find a positive influence, while others report no significant relationship. In contrast, environmental performance demonstrates a more consistent and positive effect on carbon emission disclosure. These findings suggest that a company’s commitment to environmental management plays a more critical role in encouraging transparency in carbon emission reporting than financial characteristics alone. Overall, this study supports legitimacy theory and stakeholder theory and contributes to the development of environmental accounting literature in Indonesia.
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Copyright (c) 2026 Jetti Y Panjaitan, Leni Marlina Purba, Tiara Sitorus, Deliana Deliana, Raya Puspita Sari Hasibuan (Author)
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