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Strengthening PROPER Implementation To Improve Transparency In Managing Carbon Emission Among Indonesian Manufacturing Companies

Corporate Performance Evaluation Program (PROPER) has some objectives such as curbing carbon emissions. This program evaluates and assigns ratings to the companies' performance in managing environment. This study aims to (1) examine the effects of environmental performance (PROPER rating) on C...

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Main Authors: Yanto, Heri, Hasan, Ismail, Fam, Soo Fen, Raeni, Raeni
Format: Article
Language:English
Published: Society For Alliance, Fidelity & Advancement (SAFA) 2017
Subjects:
H Social Sciences (General)
HD Industries. Land use. Labor
Online Access:http://eprints.utem.edu.my/id/eprint/22773/2/1%202017%20IJBMS%20Scopus%20Heri%20Yanto%20paper%201.pdf
http://eprints.utem.edu.my/id/eprint/22773/
http://www.safaworld.org/ijbms/v7n2.htm
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spelling my.utem.eprints.227732021-09-06T22:47:12Z http://eprints.utem.edu.my/id/eprint/22773/ Strengthening PROPER Implementation To Improve Transparency In Managing Carbon Emission Among Indonesian Manufacturing Companies Yanto, Heri Hasan, Ismail Fam, Soo Fen Raeni, Raeni H Social Sciences (General) HD Industries. Land use. Labor Corporate Performance Evaluation Program (PROPER) has some objectives such as curbing carbon emissions. This program evaluates and assigns ratings to the companies' performance in managing environment. This study aims to (1) examine the effects of environmental performance (PROPER rating) on Carbon Emissions Disclosure (CED); and (2) identify the determinants of PROPER rating. Reckoning with carbon emissions checklist from Carbon Disclosure Project (CDP), data are gathered from 144 firms. The average of CED among Indonesian manufacturing companies is still relatively low (24%). Path analysis shows that CED is influenced by PROPER rating and Board Size, but not by Leverage and Profitability. Board Size and Profitability are important determinants of PROPER rating, but Leverage and Company Size are not. PROPER is considered effective to improve companies’ transparency in managing carbon emissions among Indonesian manufacturing companies. Society For Alliance, Fidelity & Advancement (SAFA) 2017 Article PeerReviewed text en http://eprints.utem.edu.my/id/eprint/22773/2/1%202017%20IJBMS%20Scopus%20Heri%20Yanto%20paper%201.pdf Yanto, Heri and Hasan, Ismail and Fam, Soo Fen and Raeni, Raeni (2017) Strengthening PROPER Implementation To Improve Transparency In Managing Carbon Emission Among Indonesian Manufacturing Companies. International Journal of Business And Management Science, 7 (2). pp. 219-236. ISSN 1837-6614 http://www.safaworld.org/ijbms/v7n2.htm
institution Universiti Teknikal Malaysia Melaka
building UTEM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Teknikal Malaysia Melaka
content_source UTEM Institutional Repository
url_provider http://eprints.utem.edu.my/
language English
topic H Social Sciences (General)
HD Industries. Land use. Labor
spellingShingle H Social Sciences (General)
HD Industries. Land use. Labor
Yanto, Heri
Hasan, Ismail
Fam, Soo Fen
Raeni, Raeni
Strengthening PROPER Implementation To Improve Transparency In Managing Carbon Emission Among Indonesian Manufacturing Companies
description Corporate Performance Evaluation Program (PROPER) has some objectives such as curbing carbon emissions. This program evaluates and assigns ratings to the companies' performance in managing environment. This study aims to (1) examine the effects of environmental performance (PROPER rating) on Carbon Emissions Disclosure (CED); and (2) identify the determinants of PROPER rating. Reckoning with carbon emissions checklist from Carbon Disclosure Project (CDP), data are gathered from 144 firms. The average of CED among Indonesian manufacturing companies is still relatively low (24%). Path analysis shows that CED is influenced by PROPER rating and Board Size, but not by Leverage and Profitability. Board Size and Profitability are important determinants of PROPER rating, but Leverage and Company Size are not. PROPER is considered effective to improve companies’ transparency in managing carbon emissions among Indonesian manufacturing companies.
format Article
author Yanto, Heri
Hasan, Ismail
Fam, Soo Fen
Raeni, Raeni
author_facet Yanto, Heri
Hasan, Ismail
Fam, Soo Fen
Raeni, Raeni
author_sort Yanto, Heri
title Strengthening PROPER Implementation To Improve Transparency In Managing Carbon Emission Among Indonesian Manufacturing Companies
title_short Strengthening PROPER Implementation To Improve Transparency In Managing Carbon Emission Among Indonesian Manufacturing Companies
title_full Strengthening PROPER Implementation To Improve Transparency In Managing Carbon Emission Among Indonesian Manufacturing Companies
title_fullStr Strengthening PROPER Implementation To Improve Transparency In Managing Carbon Emission Among Indonesian Manufacturing Companies
title_full_unstemmed Strengthening PROPER Implementation To Improve Transparency In Managing Carbon Emission Among Indonesian Manufacturing Companies
title_sort strengthening proper implementation to improve transparency in managing carbon emission among indonesian manufacturing companies
publisher Society For Alliance, Fidelity & Advancement (SAFA)
publishDate 2017
url http://eprints.utem.edu.my/id/eprint/22773/2/1%202017%20IJBMS%20Scopus%20Heri%20Yanto%20paper%201.pdf
http://eprints.utem.edu.my/id/eprint/22773/
http://www.safaworld.org/ijbms/v7n2.htm
_version_ 1710679435680677888
score 13.211869

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