cover
Contact Name
Vira Setia Ningrum
Contact Email
publisher@um.ac.id
Phone
+6281805071077
Journal Mail Official
jebp.journal@um.ac.id
Editorial Address
Jl. Semarang 5 Malang, Jawa Timur, Indonesia
Location
Kota malang,
Jawa timur
INDONESIA
Jurnal Ekonomi, Bisnis dan Pendidikan (JEBP)
ISSN : -     EISSN : 27981193     DOI : https://doi.org/10.17977/um066
Core Subject : Economy, Education,
Jurnal Ekonomi Bisnis dan Pendidikan (JEBP) is a scientific journal in the business, economy, and education fields. This journal focuses on theoretical and empirical studies in the field of economy, business, and education. It welcomes research in the areas of economic development, economic behavior, digital economy, economy education, economy system, finance and banking, small and medium enterprises, financial management, development of a company, finance of a company, business and economic learning, learning instruments, learning achievement, teaching and learning strategies, learning assessment, as well as learning media.
Articles 311 Documents
ACCOUNTING FOR CARBON EMISSIONS UNDER ESG STANDARDS AND ITS REFLECTION ON COST MANAGEMENT FOR ECONOMIC UNITS Nawfal Hussein Abdullah
Jurnal Ekonomi, Bisnis dan Pendidikan Vol. 6 No. 5 (2026)
Publisher : Universitas Negeri Malang

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

Abstract

The research aims to explain the knowledge pillars of carbon emission accounting and its role in cost management under ESG standards In view of the development in the business environment, it has become necessary for companies to estimate reports that include information describing the economic unit, as well as identifying and evaluating emission limits, in addition to optional information related to the performance and procedure of reducing carbon emissions, which makes companies either challenging in disclosing carbon emissions within the scope in order to avoid paying the costs of fines as well as adopting responsibility. In order to achieve the goal of the research, the research was applied in the Dijlah Animal Production Company in Baghdad, Iraq, where the indicators of ESG standards were employed and the extent of compatibility of these indicators with the accounting of carbon emissions and the reflection of this on cost management in the economic unit.