ANALYSIS OF THE CONFORMITY OF CARBON EMISSION DISCLOSURE BASED ON ENVIRONMENTAL MANAGEMENT ACCOUNTING THROUGH GRI 305 IN IDX LQ45 LOW CARBON LEADER INDEX COMPANIES (2022–2024)
IDX LQ45低炭素リーダー指数企業におけるGRI 305を通じた環境管理会計に基づく炭素排出開示の適合性分析（2022-2024） (AI 翻訳)
Tyas Aswadina Poliyama, M. Mahdalena, Ronald S. Badu
🤖 gxceed AI 要約
日本語
本研究は、2022～2024年におけるIDX LQ45低炭素リーダー指数企業のGRI 305に基づく炭素排出開示の適合性を分析した。環境管理会計の観点から、開示レベルを5段階で評価した結果、多くの企業が部分的適用に留まり、全体的な開示の質は改善の余地があることが示された。
English
This study analyzes the conformity of carbon emission disclosures with GRI 305 standards among Indonesian LQ45 Low Carbon Leaders index companies from 2022 to 2024. Using a quantitative descriptive approach, it finds that most companies achieve only partial compliance, with variations across years. The findings highlight the need for enhanced Environmental Management Accounting to improve disclosure transparency.
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
インドネシア新興市場におけるGRI基準の実装状況を示す事例として、日本のSSBJやTCFDに基づく開示との比較に資する。低炭素リーダー指数企業でも開示が不十分である点は、日本企業のGX戦略における開示の徹底を促す示唆となる。
In the global GX context
This paper provides empirical evidence from an emerging market (Indonesia) on the application of GRI 305 for carbon disclosure. It reveals that even firms recognized as low-carbon leaders may have incomplete disclosures, reinforcing the importance of robust frameworks like ISSB for global comparability.
👥 読者別の含意
🔬研究者:Useful for comparative studies on carbon accounting practices in emerging markets and the effectiveness of GRI standards.
🏢実務担当者:Corporate sustainability teams can benchmark their GRI 305 disclosures against the compliance levels observed in this study.
🏛政策担当者:Regulators in emerging economies can note the disclosure gaps identified and consider measures to improve reporting mandates.
📄 Abstract（原文）
This study aims to analyze the level of conformity of carbon emission disclosure based on Environmental Management Accounting (EMA) through the GRI 305 standard in companies included in the IDX LQ45 Low Carbon Leaders (LQ45LCL) index during the period 2022–2024. The increasing global attention to Environmental, Social, and Governance (ESG) issues encourages companies to improve transparency in environmental reporting, particularly regarding carbon emissions. EMA plays an important role as an internal accounting system that provides environmental information used in sustainability reporting. However, variations in the quality of carbon emission disclosure among companies indicate that the implementation of EMA is not yet fully optimal. This research uses a quantitative descriptive approach by analyzing the level of disclosure conformity of GRI 305 indicators in sustainability reports of companies included in the IDX LQ45 Low Carbon Leaders index. The level of conformity is calculated by comparing the number of disclosed indicator criteria with the maximum number of criteria that should be disclosed. The classification of disclosure levels includes not applied, limited disclosure, partially applied, well applied, and fully applied. The results show that the level of carbon emission disclosure among companies varies across the observation period. Several companies demonstrate an increasing trend in disclosure, while others experience fluctuations or remain at a limited disclosure level. Overall, most companies fall within the partially applied category, indicating that carbon emission disclosure has not yet been comprehensively implemented according to the GRI 305 standards. These findings suggest that although companies in the LQ45LCL index are recognized as low-carbon leaders, improvements in the implementation of Environmental Management Accounting are still needed to enhance the transparency and completeness of carbon emission reporting.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.62567/micjo.v3i2.2370first seen 2026-05-05 23:04:42
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