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Currently the world is facing global warming, one of the causes of which is greenhouse gas (GHG) emissions. For these reasons, the disclosure of GHG emission information is one of the interesting research areas. However, previous research generally focused on developed countries with inconsistent findings. In this sense, this study aims to contribute to GHG disclosure by analyzing the characteristics of firms as determinants of GHG emission disclosure in a developing country, Indonesia. This study also analyzed the role of corporate governance consisting of the structure of the board of commissioners and the effectiveness of the audit committee in moderating the effect of corporate characteristics on GHG emission disclosure. The sample consisted of 69 firms-years companies listed on the Indonesia Stock Exchange (IDX). The results of testing with Partial Least Squares-Structural Equation Modeling (PLS-SEM) showed that the structure of the board of commissioners; consisting of indicators of independence, women representation, and the number of members of the board of commissioners; strengthened the leverage effect on GHG emission disclosure. The results of the moderation test also showed that the effectiveness of the audit committee can encourage firms with high leverage and poor performance to reveal more GHG emissions.

The Solar Activity Magnetic Monitor (SAMM) Network (SAMNet) is a future UK-led international network of ground-based solar telescope stations. SAMNet, at its full capacity, will continuously monitor the Sun’s intensity, magnetic, and Doppler velocity fields at multiple heights in the solar atmosphere (from photosphere to upper chromosphere). Each SAMM sentinel will be equipped with a cluster of identical telescopes each with a different magneto-optical filter (MOFs) to take observations in K I, Na D, and Ca I spectral bands. A subset of SAMM stations will have white-light coronagraphs and emission line coronal spectropolarimeters. The objectives of SAMNet are to provide observational data for space weather research and forecast. The goal is to achieve an operationally sufficient lead time of e.g., flare warning of 2–8 h and provide many sought-after continuous synoptic maps (e.g., LoS magnetic and velocity fields, intensity) of the lower solar atmosphere with a spatial resolution limited only by seeing or diffraction limit, and with a cadence of 10 min. The individual SAMM sentinels will be connected to their master HQ hub where data received from all the slave stations will be automatically processed and flare warning issued up to 26 h in advance.