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Mahdalena Mahdalena
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ENVIRONMENTAL MANAGEMENT ACCOUNTING (EMA) IN DISCLOSING ENVIRONMENTAL RISKS UNDER THE METRICS AND TARGETS PILLAR OF THE TASK FORCE ON CLIMATE-RELATED FINANCIAL DISCLOSURES (TCFD): ANALYSIS OF CONTRIBUTION TO SDG 13 (CLIMATE ACTION) IN COAL COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE PERIOD 2022–2024 Radia, Siti; Amaliah, Tri Handayani; Mahdalena, Mahdalena
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 3 No. 2 (2026): Vol. 3 No. 2 Edisi April 2026
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v3i2.2388

Abstract

This study aims to analyze the role of Environmental Management Accounting (EMA) in disclosing environmental risks under the metrics and targets pillar of the Task Force on Climate-related Financial Disclosures (TCFD), as well as its contribution to the achievement of SDG 13 (Climate Action) in coal companies listed on the Indonesia Stock Exchange during 2022–2024. This research employs a descriptive quantitative approach using secondary data obtained from sustainability reports. The sample consists of 17 coal companies selected through purposive sampling, resulting in 51 observations. Data analysis is conducted using content analysis with a dummy scoring method based on 17 indicators of the TCFD metrics and targets pillar. The results indicate that the level of environmental risk disclosure shows an increasing trend, from 37.71% in 2022 to 48.44% in 2024. However, the overall level remains moderate, indicating that companies are still in a transition phase toward more mature climate reporting practices. Basic indicators such as total emissions and Scope 1 and Scope 2 emissions are widely disclosed, while advanced indicators such as Scope 3 emissions and emission reduction targets remain limited. The findings also reveal that the contribution to SDG 13 is uneven: strong in providing baseline emission data, moderate in emission intensity efficiency, and weak in comprehensive inventory and long-term mitigation strategies. Furthermore, companies are categorized into three groups—best practice, intermediate, and resistant—based on their level of disclosure and EMA readiness. Companies with more developed EMA systems demonstrate stronger contributions to climate action. Overall, the study concludes that the coal sector shows positive but not yet optimal alignment with SDG 13, requiring improvements in methodological transparency, Scope 3 measurement, and science-based emission targets.
Co-Authors Abdul Rochman Agustia, Winda Al Husaini, M Daud Amelia, Kiki Rezeki Aminuyati Amir Lukum, Amir ANDRY, ANDRY Anwar, Bernito Muslim Arief Setiawan Arief Syarifuddin, Evi Arlianti, Nopa Asiahwati, Asiahwati Askana Fikriana Ayu Rakhma Wuryandini Bambang Genjik Sumartono Basri Aramico, Basri Buata, Dita Aulia Daulima, Andre Margo Dewi Susanti Dicky Perwira Ompusunggu Djafar, Mohamad Ilhan Durado, Dewinta Dwi Chandri Kurnia Putri Fauzan . Grahita Aditya Haliah, Haliah Hamidah . Hariyanto, Yudhi Harun Blongkod Hasana, Nur Azlia Heldawati Heldawati Iskandar Iskandar Iskawati, Iskawati Ismail, Susanty Judijanto, Loso Jumiati Kango, Mohamad Itya Karyono, Debi Lasido, Fahtur Rahman Lubis, Suhaimi Zefri Maisyaroh, Lia Marsadinda, Dini Matolodula, Febri Mentari Rizki Sawitri Pilomonu Mohammad Taufik Muliyani Mahmud Munandar, Anis Muner Daliman Muslem, Asnawi Muzdalifah Muzdalifah Naholo, Sahmin Nico, Leonardus Niswatin Norita Sari, Resti Novi Novi Nurnazli Nurnazli Oktavia, Sinta Paijo, Yogla Abigail Pakaya, Lukman Pautina, Awanda Rhodiya Poliyama, Tyas Aswadina Pomanto, Aprilia Radia, Siti Rahmawati Khoiriyah Ramadan, Sahrul Rawiah, Rawiah Rio Monoarfa Rizki Amalina Ronald S. Badu Rosmiati Rosmiati Rusdiana Rusdiana Sari, Resti Norita Siti Mutmainah Siti Pratiwi Husain Sri Wahyuni Sri Yanna Suma, Nursia Suryah, Suryah Suryani, I Luh Susanti, Ni Komang Ayu Lia Syahrizal Syahrizal Syaifuddin, Nur Afni Syamsuri Syamsuri Tahir, Rivaldi Teuku Zulkarnain Tri Handayani Amaliah Triana, Rini Tulie, Fatin Tri Juniarti Tutik Nugrahini Ucok, Ucok Ulviana, Ulviana Victorson Taruh Y. Sala, Selvin Zuhkrina , Yuli Zuhraini Zulkifli Bokiu