The Impact of Environmental Performance, Profitability, and Media Exposure on Carbon Emission Disclosure in Basic Materials Sector Companies on the Indonesia Stock Exchange from 2021 to 2023

This study investigates the impact of environmental performance, profitability, and media exposure on carbon emission disclosure in basic materials sector companies listed on the Indonesia Stock Exchange from 2021 to 2023. A quantitative approach is applied, utilizing secondary data from www.idx.co.id and company reports. The research population includes 108 companies, and a purposive sampling method selects 72 observations. SPSS version 29 is used to perform multiple linear regression analysis. The results reveal that environmental performance, profitability, and media exposure collectively influence carbon emission disclosure. However, when examined individually, environmental performance and profitability do not show a significant impact, while media exposure significantly affects carbon emission disclosure.