<![CDATA[This study analyzes carbon emissions of PT Toba Bara Sejahtera (TBS) Energi Utama Tbk during 2020-2022 as a case study of an energy company transitioning from fossil fuels to renewable energy. Using a descriptive qualitative approach with secondary data from sustainability reports, the research reveals a surge in GHG emissions from 230,135 tCO₂eq (2020) to 1,373,012.34 tCO₂eq (2022), a nearly six-fold increase driven by full operation of two 200 MW coal-fired power plants. Emission intensity rose from 1,125.8 to 1,920.8 tCO₂eq per million USD revenue. TBS's reporting practices align with GHG Protocol standards for Scope 1 and 2, but require improved methodological transparency and comprehensive Scope 3 disclosure. The study uncovers an energy transition paradox where long-term decarbonization commitments face short-term emission increases from existing fossil assets. The 2024 divestment of coal power plants is projected to reduce emissions by 85%, marking a transformative phase toward the 2030 carbon neutrality target. This research contributes to Indonesia's sustainability reporting literature and provides decarbonization strategy recommendations for transitioning energy companies.]]>
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