Background: Global climate change driven by carbon emissions is at a critical stage. Business-sector operations are among the primary contributors to this trend. Therefore, companies are expected to demonstrate responsibility by revealing information related to carbon footprint. Factors that may influence carbon emission disclosure (CED) include ownership structure and media exposure.

Objective: This study empirically analyzed the effect of ownership structure and media exposure on corporate CED.

Research Methods: The population comprised energy-sector entities officially registered on the Indonesia Stock Exchange (IDX) throughout the 2019–2023 period. This sector is among the primary contributors to the country's carbon emissions. A total of 287 observations were selected from 73 companies through purposive sampling and analysis was conducted through multiple linear regression analysis.

Research Results: Government ownership and media exposure had a significant positive effect on CED. Meanwhile, institutional, managerial, foreign, and concentrated ownerships did not show a substantial relationship with the disclosure. These results confirmed that each type of ownership structure had a varying effect on disclosure practices. Furthermore, media exposure had proven to be an essential factor in promoting greater transparency in CED.

Originality/Novelty of Research: This study examines five ownership structures: institutional, managerial, concentrated, foreign, and government ownership, while incorporating media exposure as an independent variable

Carbon emissions disclosure, energy sector, media exposure, ownership structure

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