インドネシアにおける持続可能な交通を支える環境会計と炭素排出開示の役割
The Role of Environmental Accounting and Carbon Emission Disclosure in Supporting Sustainable Transportation in Indonesia (原題)
Septiyani Putri Astutik, T. Trisanti, Atika Jauharia Hatta
🤖 gxceed AI 要約
日本語
本研究は、インドネシアの交通部門における環境会計と炭素排出開示の役割を、54件の文献レビューを通じて分析した。環境会計は環境コストの特定と業務効率化に寄与し、炭素排出開示は透明性と説明責任を高め、脱炭素政策を支援する。両者の統合は持続可能な交通システムとSDGs達成に貢献する。
English
This qualitative literature review of 54 articles examines the role of environmental accounting and carbon emission disclosure in Indonesia's transportation sector. It finds that environmental accounting helps identify environmental costs and improve efficiency, while carbon disclosure enhances transparency and supports decarbonization policies. Their integration strengthens the foundation for sustainable transport and SDG achievement.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
インドネシアの交通部門に焦点を当てた研究だが、日本ではSSBJ開示やScope 3算定が進む中、環境会計と炭素開示の統合的活用は示唆に富む。ただし、日本の制度や実務への直接的な示唆は限定的。
In the global GX context
This study contributes to the global discourse on carbon disclosure and environmental accounting, particularly in the transportation sector. It aligns with TCFD/ISSB frameworks by emphasizing transparency and accountability, though it lacks empirical data and specific policy recommendations.
👥 読者別の含意
🔬研究者:Provides a conceptual synthesis of environmental accounting and carbon disclosure in transport, useful for framing future empirical studies.
🏢実務担当者:Highlights the strategic value of integrating environmental accounting and carbon disclosure for corporate sustainability reporting.
🏛政策担当者:Suggests that promoting these practices can support transport decarbonization and SDG targets, though evidence is qualitative.
📄 Abstract（原文）
Climate change has become a global challenge that is driving various countries to accelerate the transition toward low-carbon development, including in the transportation sector, which is one of the main contributors to greenhouse gas emissions in Indonesia. In this context, environmental accounting and carbon emission disclosure are viewed as important tools for improving environmental management, transparency, and corporate accountability. Therefore, this study aims to analyze the role of these two tools in supporting the realization of a sustainable transportation system in Indonesia. This is a qualitative study employing a literature review of 54 scientific articles published in various reputable academic databases. This study employs content analysis and narrative synthesis to identify key themes, conceptual developments, and relationships between concepts. The results indicate that environmental accounting not only helps companies identify environmental costs and impacts but also promotes operational efficiency and decision-making that is more sustainability-oriented. On the other hand, carbon emission disclosure plays a role in increasing transparency, strengthening accountability to stakeholders, and supporting the implementation of carbon emission reduction policies. The integration of these two practices provides a stronger foundation for the transportation sector to support decarbonization, enhance competitiveness, and contribute to the achievement of the Sustainable Development Goals (SDGs). Therefore, environmental accounting and carbon emission disclosure should be viewed as strategic components in realizing a sustainable transportation system in Indonesia.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.36728/iceete.v4i1.305first seen 2026-09-02 05:38:41 · last seen 2026-09-22 05:14:41
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