Green Revenue or Environmental Burden? An Analysis of the Accounting Treatment of Carbon Credits in Forestry Companies in Indonesia
グリーン収入か環境負担か？インドネシアの林業企業におけるカーボンクレジットの会計処理の分析 (AI 翻訳)
Indah Oktari Wijayanti
🤖 gxceed AI 要約
日本語
この研究は、インドネシアの林業企業におけるカーボンクレジットの会計処理を分析し、排出余剰の場合のグリーン収入と排出不足の場合の環境負担という2面性を明らかにした。現行のPSAKに特定の基準がなく、IFRS S2との調和や新基準の制定を提言している。
English
This study analyzes the accounting treatment of carbon credits in Indonesian forestry companies, revealing a dual nature: green revenue when emission-surplus (generating tradable certificates) and environmental burden when emission-deficit (requiring purchase). It identifies a regulatory gap—no specific PSAK for carbon accounting as of 2026—and recommends harmonization with IFRS S2 and IASB's Carbon Markets project.
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
インドネシアでは2026年時点でカーボンクレジットの会計基準が未整備であり、日本でもSSBJ対応が進む中、林業分野でのカーボンクレジットの扱いは重要。本論文はインドネシアの事例だが、日本企業が海外の森林プロジェクトに投資する際の会計処理の参考になる。
In the global GX context
This paper highlights the global challenge of accounting for carbon credits, especially in the forestry sector, and contributes to the ongoing IASB Carbon Markets project and IFRS S2 implementation. It underscores the need for consistent disclosure standards across jurisdictions, relevant for multinational companies and standard-setters.
👥 読者別の含意
🔬研究者:Researchers in carbon accounting and sustainability reporting will benefit from the conceptual framework distinguishing green revenue vs environmental burden in carbon credit recognition.
🏢実務担当者:Corporate sustainability and accounting teams in forestry or carbon-project companies can use the dual-nature framework to guide financial statement treatment and disclosure of carbon credits.
🏛政策担当者:Regulators and standard-setters (e.g., ASBJ, IASB) should note the identified regulatory gap and the call for harmonized carbon accounting standards, which could inform SSBJ and IFRS development.
📄 Abstract（原文）
This study aims to analyze the accounting treatment of carbon credits in forestry companies in Indonesia, particularly the conceptual debate over whether carbon credits should be recognized as green revenue or as an environmental burden in the financial statements. The growth of Indonesia's carbon market through IDXCarbon and the issuance of recent regulations such as Ministry of Forestry Regulation No. 6 of 2026 have heightened the urgency of establishing clear accounting standards for forestry companies. This study employs a qualitative method with a conceptual study approach and document content analysis, drawing on carbon tax regulations, accounting standards (PSAK), the financial statements of forestry companies listed on the IDX, and international literature on carbon accounting. The analysis was conducted using the theoretical frameworks of environmental accounting and legitimacy theory. The results show that carbon credits in forestry companies can serve as green revenue when a company is in an emission-surplus position (generating tradable Greenhouse Gas Emission Reduction Certificates / SPE-GRK), but conversely become an environmental burden when a company is in an emission-deficit position and is obliged to purchase carbon credits. The study also identifies a significant regulatory gap: as of 2026, Indonesia does not yet have a specific PSAK on carbon accounting, so companies rely on varied interpretations of PSAK 19, PSAK 57, PSAK 72, and PSAK 68. The study recommends the issuance of a dedicated PSAK or ISAK on carbon accounting, harmonization with IFRS S2 and the IASB Carbon Markets project, and a mandatory requirement for full disclosure of carbon credits in the financial statements of Indonesian forestry companies.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.5281/zenodo.20617165first seen 2026-06-17 05:43:30 · last seen 2026-06-17 09:17:09
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