Countries are starting to feel the impact of climate change, especially due
to carbon emissions. many companies are starting to realize to make efforts to
reduce carbon. Disclosure of carbon emissions is a form of corporate responsibility
to the environment. The purpose of disclosing carbon emissions is to maintain the
sustainability of the company in the future. Corporate governance has an
important role in making decisions related to the disclosure of voluntary carbon
emissions in Indonesia. This study aims to provide empirical evidence regarding
the effect of board size, gender diversity, environmental committees, and audit
committees on carbon emission disclosures. A total of 40 samples with 160
observations were selected in this study. The sample consisted of companies listed
on the IDX in 2016 - 2019 which were obtained using a purposive sampling
method. The test is done by using multiple regression analysis method. The results
showed that the size of the board of directors, gender diversity, and the audit
committee did not affect the disclosure of carbon emissions, while the
environmental committee had a positive effect on the disclosure of carbon
emissions