Why Is Non-Economic Information Important to Carbon Disclosure?
Journal: Accounting and Finance Review (AFR) (Vol.1, No. 1)Publication Date: 2016-12-12
Authors : Eka Siskawati; Eko Ganis Sukoharsono; Rosidi; Abdul Ghofar;
Page : 34-42
Keywords : Greenhouse Gases Emissions; Carbon Emissions Disclosure; Environmental Accountability; Non-Economic Information; Environmental Impact Assessment.;
Abstract
Objective – The purpose of this study is to provide the argument that carbon disclosure must not only provide economic but also non-economic information. The more comprehensive disclosure of carbon emission is expected to change the behavior of industries in realizing a more environmentally friendly production process. Methodology/Technique – Data were collected through interviews and observation of documentations from three parties: the BOWL company, the Ministry of Forest and Environment and the Ministry of Industry. Findings – Results show that the rating program of the industry's performance in environmental management (PROPER) from the government's perspective is an instrument which can encourage and establish the industry's compliance and awareness of environmental management regulations. Novelty – This paper also focused on analysing how the government applies regulation approaches in changing the industry's paradigm to undertake ethical businesses. Type of Paper: Empirical
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