Abstract

Countermeasurement of global warming is currently being advocated in the world, whereas one of its causes is green house gas emissions. One of the consequence is the increase in the surface temperature of the earth which results in extreme climate change and disruption of forests and ecosystems on the earth. this has created an impact on the reduced ability to absorb carbon dioxide in the atmosphere. Indonesia is one of the largest contributors of greenhouse gas emissions in the world, and it is estimated that by 2020, its carbon emissions will reach 3 giga tons of CO2. Disclosure of greenhouse gas emissions is still voluntarily done, therefore not all companies are obligated to disclose the information in their reports. To actualize a reduction in greenhouse gas emissions, there is a need for commitment from industry players. Committed disclosure in this study is defined as a willingness or obligation to extensively disclose the information in the company's annual report. As a new dimension, committed disclosure has never been conceptualized by previous studies.

In the first year a proportional survey was conducted on 207 respondents, whom are key employees in companies in Central Java. development of dimension began with the identification of committed disclosure measures from previous studies. The data used is obtained from the results of a survey of company players, we obtained 11 items of size that have been identified.

In the second year, investigation of relations between the committed disclosure to the reduction of greenhouse gas emissions was carried out using a structural equation model. In addition, according to Choi et al 2013, there were 18 disclosure items, therefore a check list would be carried out, thus it can be known how many items are disclosed by the company.

Keywords: Dimension Development, Committed Disclosure, reduction of greenhouse gas emissions.