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All Journal Balance : Jurnal Akuntansi dan Bisnis
Adib Naufal Musthofa
Politeknik Keuangan Negara STAN
Economics, Econometrics & Finance

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Kalkulator Hijau Self-Assessment: Solusi Inovasi atas Evaluasi Praktik Taksonomi Keuangan Berkelanjutan di Indonesia Silvia Rahmawati; Naila Maulidya Rahma; Adib Naufal Musthofa
Balance : Jurnal Akuntansi dan Bisnis Vol. 10 No. 1 (2025): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/balance.v10i1.582

Abstract

Green taxonomy is a guideline for classifying companies in carrying out economic activities according to ESG regulations that impact funding. However, the transition from Taxonomi Hijau Indonesia (THI) to Taksonomi Keuangan Berkelanjutan Indonesia (TKBI) has made the classification more ambiguous. Additionally, this program remains voluntary, involves self-assessment, and lacks third-party verification, increasing the potential for greenwashing. This study aims to provide recommendations for optimizing the implementation of the green taxonomy in Indonesia to reduce the subjectivity of company classification. Using a qualitative descriptive method and comparative study, this research compares the implementation of the green taxonomy in the European Union, which already has third-party-based classification tools. The researcher proposes a Self Assessment Calculator based on TKBI to reduce bias, inspired by the EU Taxonomy Calculator. Moreover, this study examines recommendations for a more comprehensive form of TKBI in line with the MECE principle through global best practice analysis and pentahelix stakeholder synergy
Co-Authors Naila Maulidya Rahma Silvia Rahmawati