ANALYSIS OF ENVIRONMENTAL ACCOUNTING AND ITS CONFORMITY WITH GLOBAL REPORTING INITIATIVE (GRI) STANDARDS ON OIL AND GAS COMPANIES ON THE INDONESIA STOCK EXCHANGE (IDX)YEAR 2022-2024
Keywords:
Sustainability Reporting, GRI 300, Environmental Aspects.Abstract
This study aims to find out whether environmental accounting in Oil and Gas Companies on the Indonesia Stock Exchange is done well, the form of environmental accounting, and the application of environmental accounting in accordance with global reporting initiative (GRI) standards. This study aims to analyze the level of sustainability reporting disclosure based on the GRI 300 environmental indicators in six companies listed on the Indonesia Stock Exchange during the 2022–2024 period. This study uses a qualitative method with content analysis techniques. Measurements are carried out using a scoring system, which is a score of 1 if an indicator is disclosed and a score of 0 if it is not disclosed. The indicators analyzed include aspects of energy (GRI 302), water (GRI 303), biodiversity (GRI 304), emissions (GRI 305), waste (GRI 306), and environmental compliance (GRI 307). The data used is secondary data obtained from the company's sustainability report and annual report
Downloads
References
Apriliyani, I. B., Farwitawati, R., & Nababan, R. A. (2021). Analysis of the implementation of the Global Reporting Initiative (GRI) G4 in the sustainability report of agricultural sector companies. Journal of Lancang Kuning University Pekanbaru, 4(2), 135–145.
Budiawan, S. (2019). Analysis of triple bottom line disclosure in the application of environmental management accounting in the mining industry. Journal of Ichsan Gorontalo University, 2(1), 22–30.
Hansen, D., & Mowen, M. (2007). Managerial accounting 1. Salemba Four.
Hasiara, L. O., Fitriana, R., & Hars, B. C. D. (2018). Analysis of the application of environmental accounting at Medika Citra Hospital in the waste management process. Journal of Multi-Dimensional Accounting of Samarinda State Polytechnic, 1(1), 1–9.
Ikhsan, A. (2008). Environmental accounting and its disclosure. Graha Ilmu.
Muna, M. E. (2021). Analysis of the application of environmental accounting at PT Perkebunan Sumatra Utara (Perseroda) Tanjung Kasau, Batubara Regency [Thesis, State Islamic University of North Sumatra].
Republic of Indonesia. (2007). Law Number 40 of 2007 concerning Limited Liability Companies.
Siregar, I. F., Rasyad, R., & Onasis, D. (2022). Analysis of the role of environmental accounting in oil and gas companies on the Indonesia Stock Exchange (IDX) and its conformity with Global Reporting Initiative (GRI) standards. Journal of Lancang Kuning University, 3(1), 1–12.
Sugiyono. (2017). Quantitative, qualitative, and R&D research methods. Alphabet.
Susanti, S., Baehaqi, A., & Firman, A. M. (2021). Analysis of the application of environmental accounting at the Haji General Hospital Surabaya in the view of sharia maqashid. Journal of Islamic Accounting and Finance, 9(2), 91–111.
Syahputra, D., Helmy, H., & Mulyani, E. (2019). Environmental disclosure analysis based on Global Reporting Initiative (GRI) G4 (Case study on PT Bukit Asam (Persero) Tbk and PT Indo Tambangraya Megah Tbk in 2016–2017). Journal of Accounting of Padang State University, 1(2), 678–693.
Downloads
Published
Issue
Section
License
Copyright (c) 2026 Sri Wahyuni, Asmaul Husna, Fattahurrazak Fattahurrazak (Author)
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
