Abstract

This research was done to investigate the impact of CSR mission to Carbon Accounting Disclosure Commitment. This research is very important and unique cause of previous study rarely done. This study examines the effect of the extent to which the company’s CSR mission is able to drive the company’s commitment in manage of  their carbon emissions. The company’s commitment to managing carbon emissions can be demonstrtaed by their commitment in issuing carbon accounting reports. Based on the time series data for two years, the hypothesis was tested by using logistic regression.  The result of this research indicate that CSR Mission influences to the company’s commitment to disclouse of their carbon accounting report.

Keywords: CSR Mission, Social Communication, Commitment of Carbon Accounting Disclosure