Asmaranti, Yuztitya and Lindrianasari, Lindrianasari (2014) Comparation of Greenhouse Gas Emission Disclosure Before and After Enactment of the Indonesia Act No. 17 of 2004. Issues in Social and Environmental Accounting, 8 (4). pp. 225-235. ISSN 1978-0591

ISEA 2014.pdf

Download (903kB) | Preview


Indonesia, as a country with high vulnerable to the effects of global climate change due to greenhouse gas emissions, is committed to implementing the Kyoto Protocol by issuing the Law No. 17 of 2004 regulating the ratification of the Kyoto Protocol to the United Nations Framework Convention on Climate Change. On the other hand, Indonesia with the second largest tropical forest in the world is expected to contribute oxygen to protect the world's top greenhouse gas effect as the main cause of global warming. This study aims to provide empirical evidence of the extent to which the response of companies in Indonesia in addressing global warming due to carbon emissions leading to dumping greenhouse gases and what efforts done as a form of corporate social responsibility. This study found that there are differences in the disclosure of carbon emissions before and after the enactment of Indonesian Act No. 17 of 2004. However, the study also found that only about 10% of manufacturing companies in Indonesia have an action associated with a reduction in carbon emissions of the company. Keyword: Carbon Emission Disclosure, Greenhouse Gas, Kyoto Protokol

Item Type: Article
Subjects: A General Works > AC Collections. Series. Collected works
Divisions: Fakultas Ekonomi dan Bisnis (FEB) > Prodi Akuntansi
Depositing User: YUZTITYA A
Date Deposited: 05 May 2017 03:00
Last Modified: 05 May 2017 03:00

Actions (login required)

View Item View Item