Carbon Performance, Green Strategy, Financial Performance Effect on Carbon Emissions Disclosure: Evidence from High Polluting Industry in Indonesia
Bibliographic record
Abstract
The purpose of this study is to investigate the impact of carbon performance, green strategy and financial performance on carbon emissions disclosure based on GRI 305: Emissions, of five polluting industrial sectors in Indonesia during period of 2017 to 2020.Factors affect carbon disclosure show conflicting results like positive, negative, and also no affect.All these findings in this paper may provide a new insight about what factor that affect pollutant industry disclose their carbon information.Pollutant industry are the main source of carbon pollution, therefore they have an important role about environment responsibility.Content analysis and OLS regression are used in the analysis, and find that green strategy and financial performance give impact on carbon emissions disclosure.However, carbon performance, does not impact on carbon emissions.It seems that companies in the polluting industrial sectors in Indonesia implement green strategy and still focuses on financial performance.Nevertheless, the carbon mitigation concern is low since there is no mandatory for Indonesian companies to measure dan report their carbon emissions.
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How this classification was reachedexpand
Full frame distilled prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.
Codex and Gemma teacher scores by category
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.001 | 0.000 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.001 | 0.000 |
| Science and technology studies | 0.000 | 0.000 |
| Scholarly communication | 0.000 | 0.000 |
| Open science | 0.000 | 0.000 |
| Research integrity | 0.000 | 0.001 |
| Insufficient payload (model declined to judge) | 0.000 | 0.000 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one teacher head, not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".