ABSTRACT
This study aims to provide a conceptual study of the effect of actions to reduce carbon emissions, as seen from the disclosure of carbon emissions on social and environmental responsibility. This paper is a conceptual paper that discusses sensitive issues related to carbon emission level reduction and corporate social and environmental responsibility in the world. Previous theoretical studies showed that companies must obtain social legitimacy to carry out sustainable operations. Besides, the results of previous studies found empirical evidence of a positive relationship between environmental disclosure and environmental performance. From the theoretical discussion and previous research, a temporary conclusion indicates that carbon emission reduction activity has a positive effect on the global recognition of social and environmental responsibility.
