Abstract

This study aims to investigate further the role of green intellectual capital and environmental consciousness to carbon emission disclosure. Specifically, we applied quantitative method with secondary data focusing on basic materials sector listed in Indonesia Stock Exchange with a period from 2018 to 2023. To meet our study objectives, a sample of 528 observations is collected through Annual and/or Sustainability Report. By employing Fixed Effect Model panel regression to the sample using EViews 13 as processing tools, the research found that green intellectual capital and environmental consciousness have a positive relationship with carbon emission disclosure. Companies need to place emphasis on disclosing specific cost and carbon emission reduction initiatives because green house gas (GHG) costs and reductions enhance the transparency and credibility of their carbon emission disclosures. This supports global targets for lowering GHG emissions and is in line with Sustainable Development Goal 13 related to climate action by showcasing quantifiable initiatives to reduce climate risk.