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All Journal JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Journal of Economic, Bussines and Accounting (COSTING) Martabe : Jurnal Pengabdian Kepada Masyarakat Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Manajemen Perbankan Keuangan Nitro Jurnal Abdimas Musi Charitas Journal of Artificial Intelligence and Digital Business Jurnal Informatika Ekonomi Bisnis
Sari, Rela
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Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Health Professions Medicine & Pharmacology Nursing Public Health Social Sciences

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Akuntansi Karbon di Indonesia: Pendorong ESG atau Sekadar Janji Kosong? Raudhah, Putri Nur; Mukhtaruddin, Mukhtaruddin; Sari, Rela
Jurnal Akuntansi & Keuangan Unja Vol 11 No 01 (2026): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v11i01.54130

Abstract

The increasingly urgent issue of climate change has prompted Indonesia to strengthen its commitment to achieving net zero emissions within the next four decades. This commitment is reflected in the adoption of carbon accounting practices linked to environmental, social, and governance (ESG) reporting. This study examines whether carbon accounting in Indonesia serves as an effective driver of ESG reporting or merely represents a symbolic commitment. Using a qualitative approach, this research employs a semi-systematic literature review of 51 articles published between 2021 and 2026, focusing on carbon accounting, emission disclosure, and ESG reporting in Indonesia and emerging markets. The findings indicate that carbon accounting can improve environmental transparency and support both financial and environmental performance, particularly when reinforced by strong corporate governance and regulatory initiatives. However, its implementation remains constrained by the lack of standardized reporting frameworks, voluntary disclosures, limited technical capacity, and ongoing greenwashing practices. The study concludes that the effectiveness of carbon accounting depends on management commitment, regulatory enforcement, and stakeholder oversight.
Co-Authors Anna Yulianita Atersa, Atersa Dian Sari, Okta Gozali, Efva Hamzah, Ruth Samantha Haqqi, Fikhar Dhiya’ul Imam Asngari Inten Meutia Ka Utama, Hendri Lia Lestari, Desak Nyoman Lisa Hermawati Lisa Hermawati Marwa, Taufiq Muflicha, Haqqie Mukhtaruddin Mukhtaruddin Nurullah, Asfeni Raudhah, Putri Nur Sari, Nadiyah Rafiqah Shodrokova, Xenaneira Siti Rohima Triasma, Citra Wulansari, Atika Yuniarti, Emylia Zahrani, Olivia Putri