Citation:

Triniasi Eunike Sihombing, Yvonne Augustine. "The Effect of Role and Responsibility of the Board Directors, the Carbon Emission Disclosure and Code of Ethics Toward Company Reputation" International Research Journal of Economics and Management Studies, Vol. 2, No. 4, pp. 169-177, 2023.

Abstract:

In Indonesia, this past few years, it has started to focus on sustainability. The government even issues regulations that every company, especially public companies, need to release their sustainability report. This study is one of the ways to find out if the sustainability report that has been released complies with the applicable regulations in its preparation. In this study aims to determine the effect of the roles and responsibilities of the Board of Directors, Carbon Emission Disclosure, and Code of Ethics on Company Reputation. The population of this research is 72 energy sector companies listed on the Indonesia Stock Exchange (IDX) in 2019 – 2021. The data in this study were obtained from secondary data sourced from annual reports and/or sustainability reports. The analysis technique used in this study uses a multiple linear regression model. The results of this research test show that the carbon emission disclosure variable has a positive influence on the company's reputation, but the variables of the roles and responsibilities of directors and the code of ethics do not have an influence on the company's reputation.

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Keywords:

Roles and Responsibilities of Directors, Carbon Emission Disclosure, Code of Ethics, Company Reputation.