Analyzing the Influence of Corporate Governance, Environmental Performance, and Carbon Emission Disclosure of Mining Companies in Indonesia Using Moderated Regression Analysis (MRA)
Bibliographic record
Abstract
This study aims to explore the influence of institutional ownership, managerial ownership, and audit committees on carbon emission disclosure, while considering environmental performance as a moderating variable.A quantitative approach was employed using Moderated Regression Analysis (MRA) over a five-year observation period.The findings reveal that institutional ownership and audit committees have a significant effect on carbon emission disclosure, whereas managerial ownership does not exhibit a significant influence.These results support the hypothesis that corporate governance structure plays a crucial role in enhancing corporate environmental transparency.Furthermore, the effectiveness of governance mechanisms is influenced by environmental performance, which is shown to moderate the relationship between the audit committee and carbon disclosure, but not the relationships involving institutional or managerial ownership.This study highlights the importance of simultaneously strengthening corporate governance practices and environmental performance to ensure that carbon emission disclosure becomes an integral part of corporate sustainability strategies in addressing global environmental challenges.
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How this classification was reachedexpand
Full frame machine prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.
Distilled classifier scores by category (both heads)
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.004 | 0.009 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.001 |
| Bibliometrics | 0.001 | 0.001 |
| Science and technology studies | 0.000 | 0.000 |
| Scholarly communication | 0.001 | 0.001 |
| Open science | 0.000 | 0.001 |
| Research integrity | 0.000 | 0.001 |
| Insufficient payload (model declined to judge) | 0.001 | 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 source (direct Gemma or distilled Codex), 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".