Pengungakapan Akuntansi Lingkungan dalam Laporan Keberlanjutan

Prihandini, Wiwiek and Hidayati, Ulfah and Septiasari, Ayu and Fransisca, Tania Ester (2021) Pengungakapan Akuntansi Lingkungan dalam Laporan Keberlanjutan. In: Pengungakapan Akuntansi Lingkungan dalam Laporan Keberlanjutan. UKRIDA Press, Jakarta, pp. 1-216. ISBN 978-979-8396-55-7

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This study aims to analyze the implementation of sustainable finance in sustainability reports issued by the Financial Services Institutions (LJK) and identify the application of green accounting through disclosure of the environmental, economic and social costs of sustainable finance. Legitimacy theory is used to explain the relationship between the Financial Services Authority (OJK) and LJK. The research method used is descriptive statistics, with a sample of 5 banks that have the largest assets in Indonesia. Environmental, economic, and social disclosures from the implementation of sustainable finance are carried out by observing the contents of the sustainability reports of each selected bank as a sample. The documents used are the Sustainability Report and Annual Report published in 2020. The results of the study show that although overall all banks have reported 8 principles standardized by OJK, the presentation in the sustainability report is spread into different subjects. This makes it difficult for readers of sustainability reports to compare the implementation of sustainable finance between one bank and another. The Sustainability Report that discloses corporate governance and the implementation of sustainable finance is similar to the disclosure of governance and social responsibility presented in the annual report. In environmental accounting disclosures, government banks only inform costs related to social responsibility, while private banks disclose social responsibility as well as income, expenses, and other aspects related to sustainable finance.

Item Type: Prosiding
Uncontrolled Keywords: Environmental Disclosure, Environmental Accounting, Sustainable Finance, Sustainability Reporting, Social Responsibility.
Subjects: A General Works > AC Collections. Series. Collected works
Divisions: Universitas Pembangunan Jaya
Depositing User: Alexandro Andika
Date Deposited: 09 Oct 2023 00:37
Last Modified: 09 Oct 2023 00:37

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