THE EFFECT OF BOARD DIVERSITY ON CARBON EMISSION DISCLOSURE: EVIDENCE FROM INDONESIAN MINING COMPANIES

Authors

  • Muhammad Nabeel Abrar Vito Sebelas Maret University, Indonesia
  • Edy Supriyono

DOI:

https://doi.org/10.29040/ijebar.v10i3.20738

Abstract

Urged by the intensifying pace of global warming, carbon-intensive sectorsmost notably themining industry are under escalating demands to elevate their environmental transparency. Thisinquiry investigates the impact of various board diversity dimensions, including gender, academicbackground, tenure, age, and nationality, on carbon emission disclosure (CED). Drawing uponStakeholder and Upper Echelons theories, the inquiry employs a quantitative approach utilizingmultiple linear regression analysis. Using a purposive sampling approach, this study obtained afinal dataset consisting of 114 firm-year observations from mining companies registered on theIndonesia Stock Exchange (IDX) during the 2022–2024 period. The empirical evidencedemonstrates that board diversity in terms of gender, education, and tenure significantlystimulates higher climate transparency. On the contrary, diversity in age and nationality exerts anotable adverse effect on CED, implying that generational divides and institutional hurdlespotentially impede voluntary environmental reporting. Collectively, the F-test confirms the jointsignificance of all independent and control elements on CED. These insights contribute to thesustainability accounting literature and provide strategic implications for optimizing corporategovernance to foster robust environmental accountability.

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Published

2026-09-30

How to Cite

Vito, M. N. A., & Edy Supriyono. (2026). THE EFFECT OF BOARD DIVERSITY ON CARBON EMISSION DISCLOSURE: EVIDENCE FROM INDONESIAN MINING COMPANIES. International Journal of Economics, Business and Accounting Research (IJEBAR), 10(3). https://doi.org/10.29040/ijebar.v10i3.20738

Issue

Vol. 10 No. 3 (2026): IJEBAR: Vol. 10, Issue 3, September 2026

Section

Articles

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