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p-Index From 2021 - 2026
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All Journal COUNT: Journal of Accounting, Business and Management
Pandu Aryoseto
Akuntansi, Fakultas Ekonomi dan Bisnis, UPN Veteran Yogyakarta
Economics, Econometrics & Finance

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CARBON EMISSION ANALYSIS OF PT TOBA BARA SEJAHTERA (TBS) ENERGI UTAMA TBK BASED ON SUSTAINABILITY REPORT Sri Suryaningsum; Pandu Aryoseto; Ratih Sekar Ratnasari; Bambang Mahendra Andhika
Count : Journal of Accounting, Business and Management Vol. 4 No. 1 (2026): COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.v4i1.672

Abstract

This study analyzes carbon emissions of PT Toba Bara Sejahtera (TBS) Energi Utama Tbk during 2020-2022 as a case study of an energy company transitioning from fossil fuels to renewable energy. Using a descriptive qualitative approach with secondary data from sustainability reports, the research reveals a surge in GHG emissions from 230,135 tCO₂eq (2020) to 1,373,012.34 tCO₂eq (2022), a nearly six-fold increase driven by full operation of two 200 MW coal-fired power plants. Emission intensity rose from 1,125.8 to 1,920.8 tCO₂eq per million USD revenue. TBS's reporting practices align with GHG Protocol standards for Scope 1 and 2, but require improved methodological transparency and comprehensive Scope 3 disclosure. The study uncovers an energy transition paradox where long-term decarbonization commitments face short-term emission increases from existing fossil assets. The 2024 divestment of coal power plants is projected to reduce emissions by 85%, marking a transformative phase toward the 2030 carbon neutrality target. This research contributes to Indonesia's sustainability reporting literature and provides decarbonization strategy recommendations for transitioning energy companies.
Co-Authors Bambang Mahendra Andhika Ratih Sekar Ratnasari Sri Suryaningsum