B. Solikhah, A. Wahyudin, Subowo
Economic growth is followed by increasing carbon emissions today. Therefore, the issue of the green industry is a crucial need to be formulated by the government, academics, and companies. The lack of disclosure regarding carbon emissions in the Indonesia Stock Exchange company represents less awareness of the importance of reducing carbon emissions. The purpose of this study is to investigate carbon emissions in registered manufacturing company of Indonesia Stock Exchange. There are 40 manufacturing companies included in this study from 2012 - 2015. Data collection used content analysis which carbon emissions disclosure data measured by indexes. It divided into 5 fields which are Climate Change (CC), Greenhouse Gas (GHG), Energy Consumption (EC), Reduction and Cost (RC) of Greenhouse Gas and Accountability of Emission Carbon (AEC). The results of this study indicated that the level of disclosure of carbon emissions in manufacturing companies in Indonesia was low with an average value of 18.79%. It showed that company management awareness is an effort to reduce carbon emissions was still ineffective. Hence, it needs control from government, stakeholders, and related parties to issue the regulations for supporting companies to be aware of the environment especially carbon emission. Besides, it is essential to build sustainable business based-oriented in 3 things, economic, social, and environmental. © Published under licence by IOP Publishing Ltd.
Accounting Department, Universitas Negeri Semarang, Indonesia
