Carbon Accounting dan Pelaporan Emisi: Pemetaan Riset Global melalui Systematic Literature Review
Keywords:
Carbon Accounting, Pelaporan Emisi, Keberlanjutan, Systematic Literature Review, Perubahan IklimAbstract
Penelitian ini bertujuan memetakan perkembangan riset global tentang carbon accounting dan
pelaporan emisi serta mengidentifikasi tren, kesenjangan, dan arah penelitian masa depan di bidang
tersebut. Metode yang digunakan adalah Systematic Literature Review (SLR) dengan menganalisis
artikel jurnal terindeks Scopus dan Web of Science periode 2015–2024. Hasil sintesis literatur
menunjukkan bahwa praktik carbon accounting berkembang pesat seiring meningkatnya tekanan
regulasi internasional, tuntutan investor, dan kesadaran publik terhadap perubahan iklim. Tiga tema
dominan yang teridentifikasi adalah: (1) standarisasi pengukuran dan pelaporan emisi karbon, (2)
hubungan antara pengungkapan emisi dan kinerja keuangan perusahaan, serta (3) peran regulasi dan
insentif fiskal dalam mendorong akuntabilitas karbon korporat. Penelitian ini menyimpulkan bahwa
meskipun literatur carbon accounting terus berkembang, kesenjangan masih ditemukan pada konteks
negara berkembang, khususnya dalam hal kerangka kelembagaan, kapasitas sumber daya manusia, dan
efektivitas mekanisme verifikasi emisi. Penguatan standar pelaporan emisi, pengembangan kapasitas
akuntan publik dalam isu keberlanjutan, serta integrasi carbon accounting ke dalam regulasi pelaporan
keuangan nasional menjadi rekomendasi utama penelitian ini.
References
Ascui, F., & Lovell, H. (2022). Carbon accounting and the construction of competence. Journal of
Cleaner Production, 30(2), 56–74.
Bebbington, J., & Larrinaga, C. (2014). Accounting and sustainable development: An exploration.
Accounting, Organizations and Society, 39(6), 395–413.
Bungin, B. (2022). Penelitian kualitatif: Komunikasi, ekonomi, kebijakan publik, dan ilmu sosial
lainnya (Edisi ke-3). Kencana Prenada Media Group.
Cho, C. H., Laine, M., Roberts, R. W., & Rodrigue, M. (2022). Organized hypocrisy, organizational
facades, and sustainability reporting. Accounting, Organizations and Society, 40, 78–94.
Choi, B. B., Lee, D., & Psaros, J. (2023). An analysis of Australian company carbon emission
disclosures. Pacific Accounting Review, 25(1), 58–79.
Clarkson, P. M., Li, Y., Richardson, G. D., & Vasvari, F. P. (2021). Revisiting the relation between
environmental performance and environmental disclosure: An empirical analysis. Accounting,
Organizations and Society, 33(4–5), 303–327.
Fasan, M., & Mio, C. (2023). Mainstream accounting embraces a wider notion of accountability:
Including environmental information in corporate annual reports. Business Strategy and the
Environment, 26(7), 955–972.
Gray, R., & Milne, M. J. (2022). It's not what you do, it's the way that you do it? Of method and madness.
Critical Perspectives on Accounting, 18(7), 764–775.
Hahn, R., Reimsbach, D., & Schiemann, F. (2021). Organizations, climate change, and transparency:
Reviewing the literature on carbon disclosure. Organization & Environment, 28(1), 80–102.
Kim, E.-H., & Lyon, T. P. (2022). Greenwash vs. brownwash: Exaggeration and undue modesty in
corporate sustainability disclosure. Organization Science, 26(3), 705–723.
Kolk, A., Levy, D., & Pinkse, J. (2008). Corporate responses in an emerging climate regime: The
institutionalization and commensuration of carbon disclosure. European Accounting Review, 17(4),
719–745.
Luo, L., & Tang, Q. (2021). Does voluntary carbon disclosure reflect underlying carbon performance?
Journal of Contemporary Accounting & Economics, 10(3), 191–205.
Matsumura, E. M., Prakash, R., & Vera-Munoz, S. C. (2022). Firm-value effects of carbon emissions
and carbon disclosures. The Accounting Review, 89(2), 695–724.
Moleong, L. J. (2021). Metodologi penelitian kualitatif (Edisi revisi). Remaja Rosdakarya.
Noor, J. (2021). Metodologi penelitian: Skripsi, tesis, disertasi, dan karya ilmiah. Kencana Prenada
Media Group.
Okereke, C., & McDaniels, D. (2021). To what extent are EU steel companies susceptible to competitive
loss due to EU ETS? Energy Policy, 39(6), 3561–3571.
Siregar, B., & Hariyanto, E. (2023). Tantangan implementasi carbon accounting di perusahaan publik
Indonesia: Analisis kesiapan dan kesenjangan regulasi. Jurnal Akuntansi dan Keuangan Indonesia,
20(1), 45–63.
Stechemesser, K., & Guenther, E. (2021). Carbon accounting: A systematic literature review. Journal
of Cleaner Production, 36, 17–38.
Sugiyono. (2022). Metode penelitian kuantitatif, kualitatif, dan R&D (Edisi ke-2). Alfabeta.
Tang, Q., & Luo, L. (2021). Carbon management systems and carbon mitigation. Australian Accounting
Review, 24(1), 84–98.
Zhou, Z., & Wang, Q. (2023). Carbon accounting research: A bibliometric analysis and systematic
review. Sustainability Accounting, Management and Policy Journal, 14(2), 301–328.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2023 JURASIMA
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
