Studi Empiris Pengungkapan Emisi pada Perusahaan yang Masuk dalam Indonesia Sustainability Awards (ISRA) tahun 2007-2016

  • Arthik Davianti Department of AccountingFaculty of Economics and BusinessUniversitas Kristen Satya Wacana
  • Christya Nur Febriani Fakultas Ekonomika dan Bisnis, Universitas Kristen Satya Wacana
Keywords: Carbon emissions, emissions disclosure, greenhouse gas emissions, GRI standard.

Abstract

The objective of this study is to explore emissions disclosures by five Indonesian Sustainability Reporting Awards (ISRA) nominee companies and to indicate disclosure items proper for condition in Indonesia. This research approach is a case study on five ISRA nominee companies during 2007-2016. The result of this study indicates the type of business affects the amount of emissions disclosures. The mining company, state-owned enterprises and public company are more likely to disclose information about emissions. Based on the topic-spesific disclosures of GRI Standards, Indonesia company disclose about direct GHG emissions, energy indirect GHG emissions, GHG emissions intensity, reduction of GHG emissions, emissions of ozone-depleting substances (ODS) and NOx, SOx and other significant air emissions. Based on the management approach disclosures, Indonesia company disclose about policies, commitments, goals and targets, specific actions. Then, this study contributes to providing an understanding of the development of emission disclosure in Indonesia, which is on five ISRA nominee companies.

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Published
2018-10-29
Section
Articles