Title: The Climate Change Strategy-the Company's Performance: Examining the Mediating Role of the Disclosure of Climate Change in Indonesia
Author (S): Mildawati Point*, Dian Agustia **, Noorlailie Soewarno **
***STIESIA, SURABAYA, INDONESIA ** AIRLANGGA UNIVERSITY, INDONESIA
DOI:  https://feb.unair.ac.id/wp-content/uploads/2019/01/ijsrp-p7362-057.pdf

ABSTRACT - The purpose of this study is to the influence of the Climate Change Strategy on the Company's performance with the disclosure of Climate Change as a mediator. Research Using Explanatory Approach from Secondary Data of Carbon Emitter Company that is compans in the manufacturing, mining, utility, plantation and transportation sectors which is listed on the Indonesia Stock Exchange. Data is taken from annual reports, sustainability reports, and corporate websites in 2010 up to 2016 of 259 firm years. The results analysis shows that the climate change strategy either proactive and reactive give positive influence to the company's performance, the climate change strategy positive influence to the disclosure of Climate Change, the disclosure of Climate Change Gives positive positive. Company's performance, the disclosure of climate change has been able to be able to mediate the positive influence of the climate change strategy to the company's performance.

Index Terms - Climate Change Strategy, The Disclosure of Climate Change, Environmental Performance, The Company's Performance

Source :  http://www.ijsrp.org/