Research Article
Implementation of Green Accounting and Carbon Emission Disclosure in Indonesia
@INPROCEEDINGS{10.4108/eai.1-8-2024.2355178, author={Conny Damayanty and Adelia Nur Safitru and Andri Indrawan}, title={Implementation of Green Accounting and Carbon Emission Disclosure in Indonesia}, proceedings={Proceedings of the 1st International Conference on Business Economics, Entrepreneurship, and Social Sciences, ICBEESS 2024, 1st August 2024, Gresik, East Java, Indonesia}, publisher={EAI}, proceedings_a={ICBEESS}, year={2026}, month={2}, keywords={green accounting carbon emission disclosure}, doi={10.4108/eai.1-8-2024.2355178} }- Conny Damayanty
Adelia Nur Safitru
Andri Indrawan
Year: 2026
Implementation of Green Accounting and Carbon Emission Disclosure in Indonesia
ICBEESS
EAI
DOI: 10.4108/eai.1-8-2024.2355178
Abstract
Environmental problems that are currently the main issue are climate change and global warming. This is the reason why companies must implement Green Accounting and Carbon Emission Disclosure practices in company operations. This research aims to analyze the implementation of Green Accounting and Carbon Emission Disclosure in companies in Indonesia. The method used in the research is qualitative using literature review techniques. The research results reveal that the implementation of Green Accounting and disclosure of Carbon Emission Disclosure in Indonesia is still not optimal. Green Accounting and Carbon Emission Disclosure in Indonesia are still voluntary. So this research provides recommendations to strengthen regulations, increase human resource capacity, and provide incentives for companies to implement Green Accounting and Carbon Emission Disclosure practices. Thus, accounting has an important role in helping to realize the 13th Sustainable Development Goals (TPB/SDGS), which is a hot issue that is of concern to many parties.
