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Taufan Hariono
Magister of Accounting, Directorate of Postgraduate Programs, Universitas Muhammadiyah Malang
Economics, Econometrics & Finance

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Carbon Emission Disclosure Analysis: Financial and Non-Financial Impact of RTG Energy Transition on PT Terminal Petikemas Surabaya (TPS)'s Sustainability Report Taufan Hariono; Driana leniwati
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 4 (2026): Artikel riset Oktober 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i4.3499

Abstract

This study aims to analyze carbon emission disclosure in the sustainability report and examine the non-financial and financial impacts of the electricity-based Rubber Tyred Gantry (RTG) energy transition at PT Terminal Petikemas Surabaya (TPS) (TPS). This study employed a mixed method approach by combining qualitative data obtained through semi-structured interviews and quantitative data derived from the 2025 Sustainability Report of PT Terminal Petikemas Surabaya (TPS) (TPS). The findings indicate that carbon emission disclosure has been implemented systematically and refers to the GRI 305 standard through the integration of operational, reporting, and financial functions. From a non-financial perspective, the RTG energy transition contributes to reducing carbon emissions, minimizing air pollution and noise, improving workplace environmental quality, and increasing energy efficiency. From a financial perspective, although requiring substantial initial investment, the transition generates operational cost efficiency, more stable energy costs, and long-term economic benefits through cost savings and investment recovery mechanisms. These findings indicate that the implementation of green technology not only supports corporate sustainability but also provides strategic economic value for the company.
Co-Authors Driana leniwati