THE DEVELOPMENT OF CARBON EMISSION DISCLOSURE IN ACCOUNTING RESEARCH: EVIDENCE FROM INDONESIA

The purpose of this paper is to analyze accounting research developments in the area of Carbon Emission Disclosure (CED) in Indonesia for the period 2015-2020. The focus of CED literature review is on disclosures and not to examine CED activities or programs. The CED research development was traced through mapping articles published in the national accredited accounting journals. A total of 44 articles were reviewed and analyzed. The analyses result showed that (1) The most widely used variable associated with CED was financial performance; (2) 86.36 percent of the CED measurement referred to used carbon disclosure project index lists and the rest use other measurements; (3) 38.64 percent of the CED research used annual reports as the source of data than sustainability report. The study results are important as a basis for future studies to provide a platform for the analysis to cover the gap between CED studies in the academic and business areas for not only Indonesia but also other countrie