PENGUNGKAPAN CLIMATE CHANGE PADA PERUSAHAAN MANUFAKTUR DI NEGARA ASEAN (Studi Empiris pada Perusahaan Food and Beverage yang Terdaftar di Bursa Efek Negara ASEAN 2013-2014)
Authors: Ahzar Fahri Ali 
Published: February 2022

<span style="font-family: CIDFont+F7; font-size: 9pt; color: #000000; font-style: normal; font-variant: normal;"><em>Climate change is a form of responsibility disclosure of climate change. This study aims to analyze</em><span style="font-family: CIDFont+F7; font-size: 9pt; color: #000000; font-style: normal; font-variant: normal;"><em> the company's disclosure of climate changes in manufacturing companies in the ASEAN countries.</em><br /><span style="font-family: CIDFont+F7; font-size: 9pt; color: #000000; font-style: normal; font-variant: normal;"><em>Population of this study is food and beverage company listed in ASEAN stock exchanges. Samples</em><span style="font-family: CIDFont+F7; font-size: 9pt; color: #000000; font-style: normal; font-variant: normal;"><em> are food and beverage manufacturing company which publishes financial reports and other</em><span style="font-family: CIDFont+F7; font-size: 9pt; color: #000000; font-style: normal; font-variant: normal;"><em> information in period 2013-2014. The data analysis of this study is content analysis to identify the</em><span style="font-family: CIDFont+F7; font-size: 9pt; color: #000000; font-style: normal; font-variant: normal;"><em> climate change disclosure by using the Climate Change Disclosure Index. In addition, this study</em><span style="font-family: CIDFont+F7; font-size: 9pt; color: #000000; font-style: normal; font-variant: normal;"><em> also employees multiple regresion analysis. The result of analysis shows that media exposure, size</em><span style="font-family: CIDFont+F7; font-size: 9pt; color: #000000; font-style: normal; font-variant: normal;"><em> of the board of directors, and institutional ownership have significant association with climate</em><span style="font-family: CIDFont+F7; font-size: 9pt; color: #000000; font-style: normal; font-variant: normal;"><em> change disclosure. In contrast, other variables such as state, company size and board size do not</em><br /><span style="font-family: CIDFont+F7; font-size: 9pt; color: #000000; font-style: normal; font-variant: normal;"><em>have significant association with climate change disclosure</em><span style="font-family: CIDFont+F3; font-size: 9pt; color: #000000; font-style: normal; font-variant: normal;"><strong><em> Keywords: climate change disclosure, country, size of company, the media exposure, the size of</em></strong><br /><span style="font-family: CIDFont+F3; font-size: 9pt; color: #000000; font-style: normal; font-variant: normal;"><strong><em>the board of directors, board size, and institutional ownership</em></strong></span></span></span></span></span></span></span></span></span></span></span><br style="font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: 2; text-align: -webkit-auto; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px;" /></span>