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Carbon Emission Accounting In The Manufacturing Sector: Case Study In Indonesia

Year: 2025

Type: article

Abstract: This study examines the implementation of carbon emission accounting in Indonesia's manufacturing sector. It reveals varying adoption levels influenced by company size, industry subsector, and environmental awareness. Larger companies tend to lead, while SMEs face resource and skill constraints. Challenges include limited awareness, high costs, internal resistance, and insufficient government support. Best practices involve management commitment, integration with business strategies, digital technology use, and organizational engagement. Government roles encompass establishing regulations, providing financial incentives, offering education, and facilitating public-private collaboration. Overall, carbon emission accounting presents a vital challenge for Indonesian manufacturing sustainability, with government support pivotal. If properly supported, Indonesian manufacturers can lead emission reduction efforts and contribute significantly to global climate change mitigation.

Source: Zenodo (CERN European Organization for Nuclear Research)

DOI: 10.5281/zenodo.15301547

Authors: Pani Romauli, Elisabet Naibaho, Iskandar Muda, Keulana Erwin

Institution: Universitas Sumatera Utara

Language: English

Topic: Accounting and Financial Management

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDGs: Climate action, Industry, innovation and infrastructure, Decent work and economic growth

Open Access status: green

OpenAlex ID: W6930686236

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