Effect of Greenhouse Gas Emission Disclosure, Environmental Performance, and Disclosure of Corporate Social Responsibility Report on Financial Performance

摘要

This study aims to examine whether the disclosure of Green House Gas (GHG) emissions proxied by the GHG Emission index, environmental performance proxied by the PROPER rating, and CSR disclosures proxied by the CSR index affect the financial performance proxied by Tobin's Q. To test these three hypotheses, this study will use simple linear regression techniques. This study uses a simple linear regression technique, the analytical method used in this study includes classical assumption tests and model tests. The sample in this study are companies listed in the Indonesia Stock Exchange (IDX) and publish their financial statements in the range of 2014-2016. The research sample was 32 companies with 96 observational data. The results of the study prove that the disclosure of greenhouse gas emissions affects financial performance. Second, environmental performance influences financial performance. Third, CSR disclosure affects financial performance.