DO GOVERNANCE MECHANISMS MATTER FOR CARBON PERFORMANCE? EXPLORING BOARD SIZE, SUSTAINABILITY COMMITTEES, AND GENDER DIVERSITY
DOI:
https://doi.org/10.29303/akurasi.v8i2.748Kata Kunci:
Emisi karbon, tata kelola, ukuran dewan, komite keberlanjutan, keberagaman gender dalam dewanAbstrak
Krisis iklim global telah mendorong peningkatan tekanan terhadap perusahaan untuk mengurangi emisi karbon, terutama di negara berkembang. Penelitian ini menguji hubungan tata kelola perusahaan—ukuran dewan direksi, keberadaan komite keberlanjutan, dan keberagaman gender dalam dewan—terhadap intensitas emisi karbon pada perusahaan publik di Indonesia dan Malaysia periode 2016–2023. Penelitian ini menggunakan First-Difference GMM pada 888 observasi tahun-perusahaan. Hasil menunjukkan bahwa ukuran dewan berhubungan negatif signifikan terhadap intensitas emisi, sedangkan komite keberlanjutan dan keberagaman gender tidak ditemukan hubungan yang signifikan. Temuan ini menegaskan pentingnya penguatan fungsi substantif komite keberlanjutan, peningkatan partisipasi gender yang bermakna, serta dukungan regulasi agar tata kelola keberlanjutan berkontribusi nyata terhadap pengurangan emisi.
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