Carbon Accounting in Indonesia: ESG Driver or Empty Commitment?

Putri Nur Raudhah; Mukhtaruddin Mukhtaruddin; Rela Sari

doi:10.22437/jaku.v11i01.54130

Penulis

Putri Nur Raudhah Universitas Sriwijaya, Sumatera Selatan, Indonesia
Mukhtaruddin Mukhtaruddin Universitas Sriwijaya, Sumatera Selatan, Indonesia
Rela Sari Universitas Sriwijaya, Sumatera Selatan, Indonesia

DOI:

https://doi.org/10.22437/jaku.v11i01.54130

Kata Kunci:

Akuntansi Karbon, Pelaporan ESG, Pengungkapan Emisi Karbon, Greenwashing, Keberlanjutan Perusahaan

Abstrak

Isu perubahan iklim yang semakin mendesak mendorong Indonesia untuk memperkuat komitmen mencapai net zero emission dalam beberapa dekade ke depan. Komitmen ini tidak hanya terlihat dari penetapan target formal, tetapi juga dari upaya penerapan akuntansi karbon yang terintegrasi dengan prinsip environmental, social, and governance (ESG). Penelitian ini bertujuan mengkaji secara kritis apakah akuntansi karbon benar-benar mampu mendorong pelaporan ESG yang efektif atau masih bersifat simbolis. Dengan pendekatan kualitatif, studi ini menggunakan semi-systematic literature review terhadap 51 artikel terbitan 2021–2026 yang membahas akuntansi karbon, pengungkapan emisi, dan pelaporan ESG di Indonesia serta negara berkembang. Hasil kajian menunjukkan bahwa akuntansi karbon berpotensi meningkatkan transparansi informasi lingkungan dan mendorong kinerja perusahaan yang lebih baik, terutama jika didukung tata kelola yang kuat serta regulasi seperti Perpres 98/2021 dan inisiatif IDX Carbon. Namun, penerapannya masih menghadapi tantangan, seperti belum adanya standar pelaporan yang seragam, sifat pengungkapan yang masih sukarela, keterbatasan kapasitas teknis, serta risiko greenwashing. Secara keseluruhan, efektivitasnya sangat bergantung pada komitmen manajemen, penegakan regulasi, dan pengawasan pemangku kepentingan.

Unduhan

Data unduhan belum tersedia.

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