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All Journal Jurnal Akuntansi Keuangan Dan Perpajakan
Ramadhan, M. Faalih Athoullah
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Economics, Econometrics & Finance

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Praktik Greenwashing dalam ESG Disclosure pada Industri Minyak dan Gas Global: Systematic Literature Review Ramadhan, M. Faalih Athoullah; Kirana DP, Rina Tjandra
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 3 (2026): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

Environmental, Social, and Governance (ESG) disclosure was initially designed as a sustainability transparency instrument. However, in the global oil and gas industry, this reporting is highly vulnerable to manipulation into greenwashing practices. This study aims to dissect the anatomy of environmental reporting manipulation and the weaknesses of ESG standards through a Systematic Literature Review (SLR) approach. Utilizing the frameworks of Legitimacy, Stakeholder, and Signalling Theory, this study consolidates 25 previous literature articles to reveal how extractive corporations exploit the flexibility of reporting regulations. The results indicate that greenwashing is a systemic institutional pathology used as a delaying tactic for energy transition. Furthermore, the weakness of reporting standards and the dysfunction of external sustainability audits create information asymmetry that delegitimizes the green finance ecosystem. This study concludes that ESG reporting instruments require regulatory restructuring using strict quantitative metrics and independent environmental audits to restore authentic energy transition accountability.
Pengaruh Pengungkapan Emisi Karbon terhadap Risiko Keuangan Perusahaan Minyak dan Gas Global: Systematic Literature Review Ramadhan, M. Faalih Athoullah; Al Ghazali, Muhammad; Asyifa, Adinda Putri; Putri, Salwa Nabilah; Kirana DP, Rina Tjandra
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 3 (2026): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The global energy transition forces the oil and gas industry to adopt carbon emission disclosures, yet its impact on financial risk remains highly polarized. This study aims to synthesize the effect of carbon emission disclosure on financial risk metrics in global oil and gas companies. Utilizing a Hybrid Systematic Literature Review (SLR) approach, this research integrates bibliometric analysis and thematic synthesis of 25 selected articles (2020-2026) sourced from Google Scholar. The findings reveal a sharp empirical polarization. A total of 15 articles confirm that carbon disclosure acts as a positive signal, effectively reducing information asymmetry and mitigating financial risks. Conversely, 10 articles demonstrate valuation anomalies where climate transparency escalates financial vulnerability due to anticipated surges in operational costs, asset impairment threats, and indications of greenwashing practices aimed solely at maintaining social legitimacy. In conclusion, the effectiveness of carbon disclosure as a financial risk mitigator heavily relies on data credibility and corporate governance quality.
Co-Authors Asyifa, Adinda Putri Kirana DP, Rina Tjandra Muhammad Al Ghazali, Muhammad Putri, Salwa Nabilah