Greenhouse Gas Emission Disclosure and Firm Size on Operational Performance

Abstract

This study examines the impact of greenhouse gas emissions (GHG) and firm size on operational performance. The sample was selected using purposive sampling, focusing on manufacturing companies that disclose their GHG emissions. Data was analyzed from 37 companies over a three-year period, specifically from 2019 to 2021. Multiple regression analysis was performed using SPSS version 26. The findings indicate that disclosing greenhouse gas emissions does not significantly affect operational performance; however, the size of the company does have an impact. This study contributes to the existing literature and provides valuable insights for stakeholders making decisions based on these findings.