Environmental Cost Disclosure in Responsibility Accounting Concept

Abstract

Listen

Translate article

Indonesia has long relied on coal as the largest source of energy from 2000 - 2022, as reported by the International Energy Agency (IEA). In line with this, this study aims to analyze the disclosure of environmental costs within the framework of responsibility accounting in coal mining sector companies in Indonesia. This study highlights the extent to which companies follow the Global Reporting Initiative (GRI) 305 standard in reporting Greenhouse Gas (GHG) emissions as well as transparency and accountability. The four companies that became the object of research were PT Adaro Energy Tbk, PT Bukit Asam Tbk, PT Berau Coal Energy Tbk, and PT Indika Energy Tbk. The research method used is qualitative analysis with a descriptive approach, based on secondary data from the company's sustainability report for the period 2021 - 2023. The results show that most companies have implemented the GRI 305 standard, but there are still variations in the level of information disclosure, especially in reporting scope 3 GHG emissions and ozone-depleting substances. PT Bukit Asam Tbk has the highest level of conformity, while PT Adaro Energy Tbk has a medium level of conformity. PT Berau Coal Energy Tbk and PT Indika Energy Tbk have a low level of conformity.