Does Code of Conduct Moderate Corporate Attributes and Carbon Emission Disclosure?

The objective of this study is to analyze the effects corporate attributes proxied by green strategy, institusional shareholding, and board director with code conduct as a moderating variable on carbon emission disclosure. Previous research has used many variables that affect disclosures, but there are few literatures use strengthen relationship between each disclosure emissions. This measurement which based highest index results for disclosing uses quantitative approach panel data regression using 140 Observations 28 consumer goods companies listed in IDX period 2015-2019, analyzed analysis. found strategy positive significant influence disclosure, while shareholding have no Then, can strategy's emissions Meanwhile, cannot moderate institutional ownership directors Companies must take advantage opportunities from impacts climate change through supported implementation an effective will company's competitive information.