Abstract: This research objective was to reveal the level of disclosures of carbon emissions in Indonesia and Malaysia and compare the two in the mining sector, including oil and gas. In measuring the level of emission disclosure, this research used disclosure indicators derived from the Sustainability Accounting Standards Boards (SASB), Global Reporting Initiative (GRI), and Emission Information Disclosure (EID) obtained from other scientific literature used by Nurdiawansyah et al. (2018). The sample population consisted of mining sector companies, including oil and gas listed on the Indonesia Stock Exchange (IDX) for Indonesian companies and Malaysian companies listed on the Malaysia Stock Exchange. It was found that the disclosure of carbon emissions through the disclosure of the SASB indicators did not have a significant difference. In contrast, the disclosure with GRI and EID had a significant difference. Therefore, it can be concluded that, in general, the disclosure of carbon emissions in Indonesia and Malaysia had a significant difference.
Key Words: carbon emission, emission, disclosure, Sustainable Development Goals
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