Abstract

Fighting against global warming is a problem that is being fought in the world, because it can increase the surface temperature of the earth and affects the reduced ability to absorb carbon dioxide in the atmosphere. Currently the disclosure of greenhouse gas emissions has only been done voluntarily therefore not all companies give the information in their reports. Hence, to achieve the reduction of greenhouse gas emissions, industry players must be committed to this action and disclosure should no longer be done voluntarily, given the huge amount of carbon emissions produced by industries in Indonesia.

The study aims to investigate the effect of commitment disclosure to overall greenhouse gas emission reduction. The populations in this study were companies located in Central Java where data is taken proportionally. The development of dimensions began with identification of disclosure measures of commitment from previous studies. The data used were obtained from the survey results of the company players and obtained 10 items of measure that was identified. At a later stage, the investigation of the relationship between disclosure of commitment to the reduction of greenhouse gas emissions was carried out using a structural equation model.

Keywords: Dimension Development, Commitment Disclosure, greenhouse gas emission

reduction