Women on Board, Environmental Performance, and Climate Change Disclosure: Media Exposure Moderation
Abstract
The purpose of this study is to look at how women on boards and environmental performance affect climate change disclosure, with media exposure serving as a moderator. The research population consists of sensitive sector companies, including energy, basic materials, and consumer non-cyclical sectors, that are listed on the Indonesian stock exchange between 2021 - 2024. This study employs a quantitative method, utilising panel data sourced from annual reports, sustainability reports, and corporate websites. The data was analysed using panel data regression and moderated regression analysis with the help of EViews 14. The study's findings suggest that having women on boards has no effect on climate change disclosure, whereas environmental performance has a positive effect on climate change disclosure. In addition, media exposure is unable to moderate the influence of either women on board and environmental performance on climate change disclosure.
Keywords
References
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DOI: https://doi.org/10.17509/jrak.v14i2.102520
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