ANALISIS PENGUNGKAPAN EMISI KARBON PADA PT PERUSAHAAN GAS NEGARA (PGN) Tbk DAN PT ASTRA AGRO LESTARI Tbk TAHUN 2013-2015

Syafia Marlin - Program Studi Akuntansi Fakultas Ekonomi Universitas Negeri Padang

Abstract


This study aims to analyze the carbon emission disclosure in sustainability reports PT Perusahaan Gas Negara (PGN) Tbk and PT Astra Agro Lestari Tbk from 2013 to 2015. This study analyzes how the two companies provide information on their operational activity of carbon emission disclosure. In particular, this study establish their legitimacy or wether the carbon emission dislosure just symbolism. The analysis in this study also used BMW’s (Bavarian Motor Work) sustainability value report in the year 2015 as a benchmark because BMW has been rewarded as the rank A company in regards of its carbon emission disclosure from Carbon Disclosure Project (CDP). The results of the study show that the carbon disclosure both companies have not fully and comprehensively disclosed their carbon emissions.

 

Keyword: Climate Change, Sustainability Report,, Carbon Emission, Carbon Emission Disclosure, Carbon Disclosure Project.

 


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