Work

Analysis of the Application of Environmental Accounting at PT. Perusahaan Gas Negara Tbk on the Indonesia Stock Exchange (IDX) and its compliance with the Global Reporting Initiative (GRI) standards

Year: 2025

Type: article

Abstract: This study examines the implementation of environmental accounting at PT Perusahaan Gas Negara Tbk based on Global Reporting Initiative (GRI) standards. Using a qualitative descriptive approach, the research assesses whether the company's environmental accounting system and sustainability report are appropriately presented. The findings indicate that the company's sustainability report includes environmental cost reporting, eco-friendly material reporting, energy reporting, biodiversity reporting, emissions reporting, waste and effluent reporting, and water reporting, all aligned with GRI standards. Additionally, the company provides environmental cost reports covering prevention, detection, internal failure, and external failure costs.

Source: East Asian Journal of Multidisciplinary Research

DOI: 10.55927/eajmr.v4i3.88

Authors: Mayleenshy Sinomogat, Jullie J. Sondakh, Victorina Z. Tirayoh

Institution: Sam Ratulangi University

Language: English

Topic: Accounting and Financial Management

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Climate action

Open Access status: hybrid

OpenAlex ID: W4409279398

FWCI:

Cites: 12

Cited by:

Related to: 10