T This study aims to analyze the influence of pspk 1, pspk 2, and gri 300 standards on carbon emission intensity, with carbon tax as a moderating variable. the data used in this study is secondary data sourced from the annual reports of energy sector companies listed on the indonesia stock exchange (idx) during the 2022–2024 period. the research sample was selected using the purposive sampling method, resulting in 110 samples. data analysis for hypothesis testing was conducted using the f-test and t-test with eviews 13. the results indicate that pspk 1 and gri 300 standards are not proven to have an effect on carbon emission intensity, whereas pspk 2 has a significant positive effect on carbon emission intensity. furthermore, carbon tax does not moderate the relationship between pspk 1 or gri 300 standards and carbon emission intensity. however, there is a significant moderating effect of carbon tax on the relationship between pspk 2 and carbon emission intensity. these findings suggest that sustainability reporting standards currently serve primarily as disclosure mechanisms without necessarily leading to emission efficiency.