PENGARUH KINERJA LINGKUNGAN DAN GREEN INVESTMENT TERHADAP CARBON EMISSION DISCLOSURE DENGAN DEWAN KOMISARIS INDEPENDEN SEBAGAI VARIBEL MODERASI

This research aims to test the effect of environmental performance and green investment on carbon emission disclosure with an independent board of commissioners as a moderating variable. The type of research used is associative quantitative methodology. Energy and industrial sector companies that are constituents of the SRI-KEHATI Index and listed on the Indonesia Stock Exchange in 2022 are the sample and main focus of this research. Data collection techniques will use documentation techniques completed in 2022, which come from annual reports and sustainability reports of research subjects. Data analysis techniques use multiple regression, descriptive statistics, classical assumption tests, hypothesis test and mederation test. The results show that there is a positive effect between a company's environmental performance and the level of carbon emissions disclosure. Next, green investment also has a positive effect on carbon emissions disclosure. However, the existence of an independent board of commissioners does not moderate the relationship between environmental performance and green investment and carbon emission disclosure.