Systematic Literature Review: Disclosure of Carbon Emissions in Indonesia

Abstract

This study aims to analyze the literature related to carbon emission disclosure in Indonesia. The method used in this study is to use the Systematic Literature Review (SLR) 2014-2024. The Systematic Literature Review has three stages: Planning, Implementation, and Reporting using PRISMA (Preferred Items Reporting Items for Systematic Reviews and Meta-Analyses). Initial research found 44 research articles in the Google Scholar database with the Publish or Perish application, and a total of 10 articles were used based on inclusion and exclusion criteria. This study has four research questions and results regarding the impact of carbon emission disclosure: high profitability, large company size, and low leverage. The researcher's conclusion is the impact of carbon emission disclosure: profitability, company size, and leverage.