The Climate Change Strategy-the Company's Performance: Examining the Mediating Role of The Disclosure of Climate Change in Indonesia

Title : The Climate Change Strategy-the Company's Performance: Examining the Mediating Role of The Disclosure of Climate Change in Indonesia
Author(s) : Titik Mildawati*, Dian Agustia**, Noorlailie Soewarno**
*STIESIA, Surabaya, Indonesia **Airlangga University, Indonesia
DOI :  http://www.ijsrp.org/research-paper-0118/ijsrp-p7362.pdf

Abstract - The purpose of this study is to prove the influence of 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 companies that are companies in the manufacturing, mining, utility, plantation and transportation sectors which are listed on the Indonesia Stock Exchange. Data is taken from annual reports, sustainability reports, and corporate website in 2010 up to 2016 of 259 firm years. The results analysis shows that the climate change strategy both proactive and reactive gives positive influence to the company's performance, the climate change strategy gives positive influence to the disclosure of climate change, the disclosure of climate change gives positive influence to the company's performance, the disclosure of climate change has been able to mediate the positive influence of the climate change strategy on 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/