Carbon Accounting: Evidence from Carbon Emission Measurement, Recognition, Recording, and Disclosure of Indonesian Energy Companies
炭素会計：インドネシアエネルギー企業における炭素排出量の計測、認識、記録、開示からの証拠 (AI 翻訳)
Rosa Fitriana, Nayna Rafa Sofiah, Andry Arifian Rachman
🤖 gxceed AI 要約
日本語
インドネシアのエネルギー企業を対象に、炭素排出量の計測・認識・記録・開示が炭素会計の実施に与える影響を検証。ロジスティック回帰分析により、認識、記録、開示は有意な影響を持つが、計測は有意でないことが示された。規制当局は標準化されたガイドラインを、企業は排出データの正式報告への統合が必要。
English
This study examines the impact of carbon emission measurement, recognition, recording, and disclosure on corporate carbon accounting implementation using panel data from Indonesian energy firms. Logistic regression reveals that recognition, recording, and disclosure significantly influence implementation, while measurement does not. The findings call for standardized regulatory guidelines and integration of emission data into formal reporting.
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
日本企業が進出するインドネシアでの事例は、日本のSSBJや有報における炭素会計基準策定にも示唆を与える。排出量の認識・記録・開示の重要性を定量的に示しており、日本企業の実務にも応用可能。
In the global GX context
This paper provides empirical evidence from an emerging economy on the effectiveness of carbon accounting steps, supporting global disclosure frameworks like ISSB and TCFD that emphasize recognition and disclosure over mere measurement.
👥 読者別の含意
🔬研究者:Provides empirical validation of the relative importance of carbon accounting components (recognition, recording, disclosure vs. measurement) in an emerging market context.
🏢実務担当者:Highlights that merely measuring emissions is insufficient; formal recognition and disclosure into accounting systems are critical for transparency.
🏛政策担当者:Suggests that regulators should mandate standardized carbon accounting guidelines that enforce recognition and recording, not just measurement.
📄 Abstract（原文）
The global climate crisis compels energy firms to enhance their environmental transparency through formalized carbon management systems. This study investigates the effects of carbon emission measurement, recognition, recording, and disclosure on corporate carbon accounting implementation. This quantitative verificative study utilizes secondary panel data from listed energy corporations on the Indonesia Stock Exchange (IDX). Data were collected from 96 firm-year observations during 2021–2023 and analyzed via logistic regression. Descriptive statistics show that 86.46% of firms measure emissions, 41.70% recognize emissions, 47.90% record carbon data, and 51% implement carbon accounting. Logistic regression indicates that carbon emission recognition (b = 2.415, p < 0.001), recording (b = 1.843, p = 0.002), and disclosure (b = 3.106, p = 0.014) significantly influence implementation. Conversely, carbon emission measurement has no significant effect (b = 0.812, p = 0.192), showing technical calculations remain isolated from formal accounting. Practically, regulators must standardize carbon accounting guidelines, and managers should explicitly integrate emission data into formal reporting to enhance corporate transparency.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.32535/ijafap.v9i2.4541first seen 2026-06-24 04:57:03
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