Abstract
In Indonesia, carbon emission disclosure is still voluntary, and is therefore influenced by various internal and external pressures on companies. This study aims to examine the influence of economic pressure and media exposure on the level of corporate carbon emission disclosure. This study uses a quantitative approach with a panel data regression method on manufacturing companies and emission-intensive companies listed in Indonesia. The analysis results show that economic pressure has a positive and significant effect on carbon emission disclosure. Companies with certain financial pressures tend to increase environmental transparency as a legitimacy and reputation management strategy. Furthermore, media exposure has been shown to have a positive and significant effect on carbon emission disclosure, confirming the media's role as a social oversight mechanism that encourages corporate environmental accountability. Simultaneously, these two variables have a strong contribution in explaining variations in carbon emission disclosure. These findings support the perspectives of institutional theory and legitimacy theory, and provide practical implications for companies and regulators in encouraging improvements in the quality of carbon emission reporting in line with sustainability standards.