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Abstract Currently the world is facing global warming, one of the causes of which is greenhouse gas (GHG) emissions. For these reasons, the disclosure of GHG emission information is one of the interesting research areas. However, previous research generally focused on developed countries with inconsistent findings. In this sense, this study aims to contribute to GHG disclosure by analyzing the characteristics of firms as determinants of GHG emission disclosure in a developing country, Indonesia. This study also analyzed the role of corporate governance consisting of the structure of the board of commissioners and the effectiveness of the audit committee in moderating the effect of corporate characteristics on GHG emission disclosure. The sample consisted of 69 firms-years companies listed on the Indonesia Stock Exchange (IDX). The results of testing with Partial Least Squares-Structural Equation Modeling (PLS-SEM) showed that the structure of the board of commissioners; consisting of indicators of independence, women representation, and the number of members of the board of commissioners; strengthened the leverage effect on GHG emission disclosure. The results of the moderation test also showed that the effectiveness of the audit committee can encourage firms with high leverage and poor performance to reveal more GHG emissions. Downloads Download data is not yet available. Downloads FULL TEXT Published 2022-11-28 How to Cite Ratmono, D., Darsono, D., Cahyonowati, N., & Chaerun Niza, T. . (2022). Greenhouse Gas Emission Accounting Disclosure, Corporate Characteristics and Governance: An Empirical Investigation on Indonesian Firms. International Journal of Energy Economics and Policy, 12(6), 86–95. https://doi.org/10.32479/ijeep.13487 More Citation Formats ACM ACS APA ABNT Chicago Harvard IEEE MLA Turabian Vancouver Download Citation Endnote/Zotero/Mendeley (RIS) BibTeX Issue Vol. 12 No. 6 (2022) Section Articles License Submission of an article implies that the work described has not been published previously , that it is not under consideration for publication elsewhere, that its publication is approved by all authors and tacitly or explicitly by the responsible authorities where the work was carried out, and that, if accepted, will not be published elsewhere in the same form, without the written consent of the Publisher. The Editors reserve the right to edit or otherwise alter all contributions, but authors will receive proofs for approval before publication. Most read articles by the same author(s) Akhmad Samsul Ulum, Abdul Rohman, Puji Harto, Dwi Ratmono, Imam Ghozali, The Role of Natural Resources on Moderating the Relationship between Fiscal Decentralization and Corruption: Evidence from Indonesia , International Journal of Energy Economics and Policy: Vol. 9 No. 1 (2019) Dwi Ratmono, Darsono Darsono, Selviana Selviana, Effect of Carbon Performance, Company Characteristics and Environmental Performance on Carbon Emission Disclosure: Evidence from Indonesia , International Journal of Energy Economics and Policy: Vol. 11 No. 1 (2021) Make a Submission Make a Submission Dergi Kapağı

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