Research Data - Wahyudi and Andrian (2025)

The study used a quantitative approach with secondary data obtained from annual reports and/or sustainability reports in energy sector companies listed on the main board of the Indonesia Stock Exchange during the period 2019–2023, analyzed by multiple linear panel regression using EViews 14.

The results showed that green culture and green innovation had a significant positive effect on carbon emission disclosure, while good corporate governance had no effect. These findings confirm that green culture and innovation can increase the transparency of carbon emission disclosure as a form of commitment to sustainability while supporting SDG's 13 on climate change management. The implications of this research are the importance of strengthening green culture and green innovation within companies to increase the transparency of carbon emission disclosure as well as providing a basis for regulators in formulating environmental sustainability policies and encouraging companies to be more proactive in integrating sustainability strategies in business practices.