Why Is Non-Economic Information Important to Carbon Disclosure?

Eka Siskawati ()
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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

GATR Journals from Global Academy of Training and Research (GATR) Enterprise

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."

Keywords: "Greenhouse Gases Emissions; Carbon Emissions Disclosure; Environmental Accountability; Non-Economic Information; Environmental Impact Assessment." (search for similar items in EconPapers)
JEL-codes: D82 M14 (search for similar items in EconPapers)
Pages: 9
Date: 2016-12-23
New Economics Papers: this item is included in nep-agr, nep-ene, nep-env and nep-sea
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

Published in Accounting and Finance Review, Volume 1, Issue 1

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