PERKEMBANGAN DAN TANTANGAN IMPLEMENTASI AKUNTANSI KARBON DI INDONESIA
インドネシアにおける炭素会計の展開と実施課題 (AI 翻訳)
Emilia Pupsitsari, A. Nawangsari
🤖 gxceed AI 要約
日本語
本論文は、インドネシアにおける炭素会計実践の質の低さと不整合の原因を、国家基準の欠如、技術的能力の制約、デジタルインフラの不十分さに特定する。2019～2024年の文献レビューにより、開示が依然として記述的であり、IFRS S2との整合が不十分で、Scope 2・3排出の報告に課題があることを示す。人材不足、技術コスト、統一基準の欠如が障壁であり、国家基準の国際調和と市場拡大が改善に不可欠と結論付ける。
English
This paper identifies the causes of low quality and inconsistency in carbon accounting in Indonesia: absence of national standards, limited technical capacity, and insufficient digital infrastructure. A systematic literature review of 2019-2024 publications shows that disclosures remain narrative and not aligned with IFRS S2, especially for Scope 2 and 3 emissions. Barriers include lack of trained personnel, high technology costs, and lack of uniform standards. Recommendations include harmonizing national standards with global frameworks and expanding the carbon market.
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
インドネシアの事例は、日本がアジア新興国の開示実態を理解する上で参考になる。特に、SSBJ基準の普及やアジアでの炭素市場連携を検討する際、同様の課題が日本企業のサプライチェーンにも影響しうる点で示唆がある。
In the global GX context
This paper offers empirical evidence from an emerging Asian economy on barriers to adopting global carbon accounting standards. It is relevant for global discussions on standard harmonization, capacity building, and the role of digital infrastructure in improving disclosure quality, especially for Scope 3 reporting in developing countries.
👥 読者別の含意
🔬研究者:Provides a systematic literature review framework and identifies barriers to carbon accounting in emerging economies, useful for comparative studies.
🏢実務担当者:Highlights specific challenges (lack of standards, technical capacity) that corporate sustainability teams in emerging markets may face, offering lessons for implementation.
🏛政策担当者:Suggests policy actions such as harmonizing national standards with IFRS S2 and investing in digital infrastructure and training to improve carbon accounting quality.
📄 Abstract（原文）
This article examines the key issues underlying the low quality and inconsistency of carbon accounting practices in Indonesia, particularly the absence of national standards, limited technical capacity, and insufficient digital infrastructure to support carbon measurement and disclosure. The study aims to identify the development, challenges, and requirements for implementing carbon accounting by conducting a systematic literature review of publications from 2019 to 2024. The research applies a literature-based approach by analyzing empirical findings, theoretical frameworks, and relevant regulatory developments. The results indicate that carbon disclosures in Indonesia remain predominantly narrative and have not been fully aligned with international standards such as IFRS S2, especially in reporting Scope 2 and Scope 3 emissions. The findings also reveal that the lack of trained human resources, high technological costs, and the absence of uniform national standards pose significant barriers for companies. The implications suggest that harmonizing national standards with global frameworks, strengthening technical and digital capacity, and expanding the national carbon market are crucial to improving carbon accounting quality and supporting Indonesia’s sustainability agenda.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.37478/jria.v7i1.7116first seen 2026-05-05 22:15:26
gxceed は公開メタデータに基づく研究支援データセットです。要約・翻訳・解説は AI 支援で生成されています。 最終的な解釈・検証は利用者が原典資料に基づいて行うことを前提とします。