IDEAS home Printed from https://ideas.repec.org/p/gtr/gatrjs/afr115.html
   My bibliography  Save this paper

Why Is Non-Economic Information Important to Carbon Disclosure?

Author

Listed:
  • Eka Siskawati

    (Economic and Business Faculty, Brawijaya University, Malang, 65142, Indonesia Author-2-Name: Eko Ganis Sukoharsono Author-2-Workplace-Name: Brawijaya University, Malang, Indonesia Author-3-Name: Rosidi Author-3-Workplace-Name: Brawijaya University, Malang, Indonesia Author-4-Name: Abdul Ghofar Author-4-Workplace-Name: Brawijaya University, Malang, Indonesia)

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."

Suggested Citation

  • Eka Siskawati, 2016. "Why Is Non-Economic Information Important to Carbon Disclosure?," GATR Journals afr115, Global Academy of Training and Research (GATR) Enterprise.
    • Handle: RePEc:gtr:gatrjs:afr115
    as

    Download full text from publisher

    File URL: http://gatrenterprise.com/GATRJournals/pdf_files/AFR%20Vol%201(1)%20Dec.%202016/5.%20Eka%20Siskawati-AFR%20Vol%201(1)-CIBSSR-00474%20(9).pdf
    Download Restriction: http://gatrenterprise.com/GATRJournals/online_submission.html
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Andrew, Jane & Cortese, Corinne, 2011. "Accounting for climate change and the self-regulation of carbon disclosures," Accounting forum, Elsevier, vol. 35(3), pages 130-138.
    2. Jane Andrew & Corinne Cortese, 2011. "Accounting for climate change and the self-regulation of carbon disclosures," Accounting Forum, Taylor & Francis Journals, vol. 35(3), pages 130-138, September.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Yongjun Tang & Jun Zhu & Wenchao Ma & Mengxue Zhao, 2022. "A Study on the Impact of Institutional Pressure on Carbon Information Disclosure: The Mediating Effect of Enterprise Peer Influence," IJERPH, MDPI, vol. 19(7), pages 1-23, March.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Bikki Jaggi & Alessandra Allini & Riccardo Macchioni & Annamaria Zampella, 2018. "Do investors find carbon information useful? Evidence from Italian firms," Review of Quantitative Finance and Accounting, Springer, vol. 50(4), pages 1031-1056, May.
    2. Wang, Fangjun & Sun, Junqin & Liu, Yang Stephanie, 2019. "Institutional pressure, ultimate ownership, and corporate carbon reduction engagement: Evidence from China," Journal of Business Research, Elsevier, vol. 104(C), pages 14-26.
    3. Helfaya, Akrum & Aboud, Ahmed & Amin, Essam, 2023. "An examination of corporate environmental goals disclosure, sustainability performance and firm value – An Egyptian evidence," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 52(C).
    4. Zhang, Ying & Andrew, Jane, 2022. "Financialisation and the Conceptual Framework: An update," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 88(C).
    5. Amer Shakkour & Hamza Alaodat & Emad Alqisi & Ali Alghazawi, 2018. "The Role of Environmental Accounting in Sustainable Development. Empirical Study," Journal of Applied Finance & Banking, SCIENPRESS Ltd, vol. 8(1), pages 1-5.
    6. Axel Haller & Chris J. van Staden & Cristina Landis, 2018. "Value Added as part of Sustainability Reporting: Reporting on Distributional Fairness or Obfuscation?," Journal of Business Ethics, Springer, vol. 152(3), pages 763-781, October.
    7. Frederik Dahlmann & Layla Branicki & Stephen Brammer, 2019. "Managing Carbon Aspirations: The Influence of Corporate Climate Change Targets on Environmental Performance," Journal of Business Ethics, Springer, vol. 158(1), pages 1-24, August.
    8. Miley, Frances & Read, Andrew, 2021. "Soldiers don't go mad: Shell shock and accounting intransigence in the British Army 1914-18," The British Accounting Review, Elsevier, vol. 53(2).
    9. Rashmeet Kaur & John Patsavellas & Yousef Haddad & Konstantinos Salonitis, 2023. "The Concept of Carbon Accounting in Manufacturing Systems and Supply Chains," Energies, MDPI, vol. 17(1), pages 1-17, December.
    10. Franck Aggeri & Morgane Le Breton, 2016. "The regulation of transparency in the field of CSR," Post-Print halshs-01368029, HAL.
    11. Ewelina Zarzycka & Joanna Krasodomska, 2021. "Environmental key performance indicators: the role of regulations and stakeholder influence," Environment Systems and Decisions, Springer, vol. 41(4), pages 651-666, December.
    12. Guo, Jianan & Islam, Muhammad Azizul & Jain, Ameeta & van Staden, Chris J., 2022. "Civil liberties and social and environmental information transparency: A global investigation of financial institutions," The British Accounting Review, Elsevier, vol. 54(1).
    13. Erli Dan & Jianfei Shen & Yiwei Guo, 2023. "Corporate Sustainable Growth, Carbon Performance, and Voluntary Carbon Information Disclosure: New Panel Data Evidence for Chinese Listed Companies," Sustainability, MDPI, vol. 15(5), pages 1-27, March.
    14. Rainer Kasperzak & Marko Kureljusic & Lucas Reisch & Simon Thies, 2023. "Accounting for Carbon Emissions—Current State of Sustainability Reporting Practice under the GHG Protocol," Sustainability, MDPI, vol. 15(2), pages 1-17, January.
    15. Ismail N.B. & Sébastien Alcouffe & Galy N & Ceulemans K, 2020. "The impact of international sustainability initiatives on Life Cycle Assessment voluntary disclosures: The case of France’s CAC40 listed companies," Post-Print hal-03082800, HAL.
    16. Tom Deweerdt, 2022. "Why Is the Australian Health Sector So Far behind in Practising Climate-Related Disclosures?," IJERPH, MDPI, vol. 19(19), pages 1-11, October.
    17. Marco Migliorelli, 2021. "What Do We Mean by Sustainable Finance? Assessing Existing Frameworks and Policy Risks," Sustainability, MDPI, vol. 13(2), pages 1-17, January.
    18. Tom Deweerdt & Kristin Caltabiano & Paul Dargusch, 2022. "Original Research: How Will the TNFD Impact the Health Sector’s Nature-Risks Management?," IJERPH, MDPI, vol. 19(20), pages 1-10, October.
    19. David Talbot & Olivier Boiral, 2018. "GHG Reporting and Impression Management: An Assessment of Sustainability Reports from the Energy Sector," Journal of Business Ethics, Springer, vol. 147(2), pages 367-383, January.
    20. de Aguiar, Thereza Raquel Sales & Bebbington, Jan, 2014. "Disclosure on climate change: Analysing the UK ETS effects," Accounting forum, Elsevier, vol. 38(4), pages 227-240.

    More about this item

    Keywords

    Greenhouse Gases Emissions; Carbon Emissions Disclosure; Environmental Accountability; Non-Economic Information; Environmental Impact Assessment.;
    All these keywords.

    JEL classification:

    • D82 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Asymmetric and Private Information; Mechanism Design
    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility

    NEP fields

    This paper has been announced in the following NEP Reports:

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:gtr:gatrjs:afr115. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Prof. Dr. Abd Rahim Mohamad (email available below). General contact details of provider: http://gatrenterprise.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.