The purpose of this research is to observe the influence of environmental risk
and environmental performance on environmental disclosure. It uses environmental
risk and environmental performance as independence variables, while environmental
disclosure as dependent variables. Profitability factors also added as control
variables
This research used secondary data as a source of gathering data. The
population consists of list of companies that are listed both in GRI (Global Reporting
Innitiative) and BEI (Bursa Efek Indonesia) in the period of 2012-2014. This
research used purposive sampling method to select the sample. After that, the totals
of 54 companies ranging from wide sectors of industries are chosen. These sum totals
of 54 companies are companies that consistently published their sustainability report
on period 2012-2014. Multiple regression technique are chosen for this research
statistic analysis.
This research results indicates that environmental performance has negative
influence on environmental disclosure. Second, this research results indicates that
environmental risk has positive influence on environmental disclosure. Lastly,
profitability factors that are used in this research shows that only return on asset that
has positive influence on environmental disclosure
