JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal)
Vol 9 No 3 (2024): Jurnal Akuntansi & Keuangan Unja

Pajak Karbon, Green Bonds, dan Laporan Keberlanjutan untuk Mendukung Sustainability Development Goals 2030: Tinjauan Literatur Sistematis

Valentina Tumanggor, Dian (Unknown)



Article Info

Publish Date
07 Mar 2025

Abstract

Global climate change has caused significant economic losses for various countries, including Indonesia, with estimated damages reaching IDR 544 trillion during 2020-2024. To address these challenges, sustainable fiscal policies and financial instruments such as carbon taxes, green bonds, and sustainability reporting play a crucial role in supporting the achievement of the 2030 Sustainable Development Goals (SDGs). However, despite the issuance of relevant regulations by the government, the implementation of these instruments remains suboptimal. This study employs the Systematic Literature Review (SLR) method by identifying relevant literature from 2020 to 2024 to explore the role of these instruments in achieving sustainable development. The literature review includes scientific articles employing various research methods and is aligned with the context and scope of this study. These articles were sourced from international journals relevant to the study's objectives. This study employs the Systematic Literature Review (SLR) method by identifying relevant literature from 2020 to 2024 to explore the role of these instruments in achieving sustainable development. The literature review includes scientific articles employing various research methods and is aligned with the context and scope of this study. These articles were sourced from international journals relevant to the study's objectives.

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Journal Info

Abbrev

jaku

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi dan Keuangan Universitas Jambi (JAKU) merupakan jurnal yang mempublikasikan Tulisan Ilmiah dan hasil penelitian di bidang Akuntansi dari hasil-hasil riset/penelitian yang mencakup analisis statistik, studi kasus maupun penelitian lapangan dari berbagai perspektif. Topik Kajian ...