<![CDATA[This study aims to map the extent to which the concept and practice of carbon accounting have been implemented in Indonesia, covering the dimensions of regulation, the public sector, and the corporate sector, and to compare them with international frameworks and standards. This study employs a scoping review approach by examining laws and regulations, institutional documents, accounting standards, and scientific articles discussing carbon accounting in Indonesia. The research process follows the PRISMA Extension for Scoping Reviews (PRISMA-ScR), consisting of identification, screening, eligibility assessment, and thematic analysis. The results show that Indonesia has a legal and institutional basis that supports the implementation of carbon accounting, mainly through the Carbon Economic Value policy and carbon tax. However, implementation in the public sector is still limited to the measurement and administrative reporting stage, while in the corporate sector, carbon emission disclosure remains voluntary, methodologically diverse, and strongly influenced by firm characteristics such as profitability, firm size, leverage, and corporate governance. The findings provide an overview for regulators, accounting standard setters, and businesses regarding the implementation gaps in carbon accounting that need to be strengthened through standard harmonization, data integration, and institutional capacity building.]]>
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