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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

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    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.
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    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

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