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All Journal Jurnal Riset Akuntansi Aksioma Jurnal Penelitian Inovatif
Laskari, Komang Trisna Ayu
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Humanities Economics, Econometrics & Finance Education Engineering Public Health Social Sciences

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PERAN SUSTAINABILITY REPORTING DALAM MENDUKUNG NET ZERO EMISSION: TANTANGAN, PELUANG, DAN STRATEGI MITIGASI Laskari, Komang Trisna Ayu; Bandiyono, Agus
Jurnal Riset Akuntansi Vol 24 No 1 (2025): Jurnal Riset Akuntansi Aksioma, Juni 2025
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

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Abstract

The issue of environmental change has become a global concern due to its increasingly real impact on ecosystems, health, and the world economy. Global warming and increasing greenhouse gas emissions require mitigation efforts from various parties, including the industrial sector and companies. This study aims to analyze the role of Sustainability Reporting (SR) in supporting the achievement of Net Zero Emission and explore the challenges, opportunities, and recommendations that can improve the quality of sustainability reporting in companies. Using a scoping review, this study examines 17 literature articles that discuss the role, challenges, opportunities, and strategies for mitigating climate change through the implementation of Sustainability Reporting. The results of the study indicate that sustainability reporting has an important role in supporting the global commitment to net zero emissions. However, there are challenges that need to be faced such as reporting standardization, limited resources, and data subjectivity in the reporting. This study also identifies opportunities to improve the quality of SR through integration with business strategies, utilization of advanced technologies such as blockchain and AI, and collaboration between stakeholders. The recommendations provided include more specific reporting standards, comprehensive emission measurements, and independent verification to support the achievement of Net Zero Emission.
Evaluasi Penerapan Standar Global Reporting Initiative 300 pada Laporan Keberlanjutan Fintech dan E-Commerce Laskari, Komang Trisna Ayu; Bandiyono, Agus
Jurnal Penelitian Inovatif Vol 5 No 2 (2025): JUPIN Mei 2025
Publisher : CV Firmos

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54082/jupin.1377

Abstract

Permasalahan dalam penelitian ini adalah belum optimalnya transparansi dan akuntabilitas lingkungan pada perusahaan fintech dan e-commerce, meskipun keduanya berkontribusi terhadap konsumsi energi dan limbah elektronik. Penelitian ini bertujuan untuk mengevaluasi penerapan standar Global Reporting Initiative (GRI) 300 dalam laporan keberlanjutan perusahaan sektor digital, serta mengidentifikasi tantangan dan peluang yang dihadapi dalam penerapannya. Metode yang digunakan adalah content analysis terhadap laporan keberlanjutan PT X dan PT Y, yang mewakili perusahaan di sektor fintech dan e-commerce di Indonesia. Hasil penelitian menunjukkan bahwa PT X telah menerapkan GRI 300 secara komprehensif, dengan pelaporan kuantitatif atas konsumsi energi, emisi karbon, dan pengelolaan limbah. Sementara itu, PT Y masih dalam tahap awal penerapan dan belum mengadopsi standar GRI secara menyeluruh, dengan fokus pada efisiensi energi dan digitalisasi. Tantangan utama yang dihadapi mencakup keterbatasan metode pengukuran dampak lingkungan, lemahnya regulasi, serta sumber daya internal yang belum memadai. Penelitian ini memberikan kontribusi penting dalam pengembangan praktik pelaporan keberlanjutan di sektor digital, dengan menunjukkan urgensi penyusunan pedoman pelaporan yang sesuai karakteristik industri digital. Temuan ini diharapkan dapat memperkuat pemahaman akademik mengenai adaptasi standar lingkungan global dalam konteks ekonomi digital Indonesia.
Co-Authors Agus Bandiyono