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Why Is Non-Economic Information Important to Carbon Disclosure?


  • 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)


"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

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    References listed on IDEAS

    1. 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.
    2. 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.
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    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.

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    More about this item


    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

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