The Development of Carbon Emission Disclosure in Accounting Research: Evidence From Indonesia

The purpose of this paper is to analyze accounting research developments in the area of Carbon Emission Disclosure (CED) in Indonesia for the period 2015-2020. The focus of CED literature review is on disclosures and not to examine CED activities or programs. This study applied a descriptive approach to explaining the results of the CED mapping research in Indonesia. The mapping steps are undertaken in this study, namely, first, define the topics that will be examined based on the publisher. The topic that will be investigated is CED research in the accounting area in Indonesia. Second, determine the period of research that will be used as a data source. The period 2015-2020 was chosen as CED development in Indonesia has shown a positive trend as proved by the increase in the number of sustainability reports. The CED research development was traced through mapping articles published in the national accredited accounting journals. A total of 44 articles were reviewed and analyzed.

This study provides evidence of the amount of CED studies in the accounting area in developing countries and adds the existing body of CED literature. Although this is a descriptive approach, the findings of this study provide important and relevant insights for CED research in the accounting area. The usage of quantitative methods in CED studies alone is unlikely to provide a comprehensive understanding of the motivation for, and consequences related to disclosure choices. The results of this study provide insights into CED research which contribute to the improvement for both local and international audience, including the academicians and business practitioners. Future research is expected to answer this research gap by applying moderating variables (i.e. corporate code of conduct, type of industry, and good corporate governance) and mediating variables (i.e. risk management and public image). Other variables that can also be examined in future research include variables associated with business benefits predicted to follow from CED, such as green strategy and green habit. Then, most of the theories used by all of these studies only use the theory of legitimacy and stakeholder theory.


  • Andrian, T. & Kevin. (2020). The Development of Carbon Emission Disclosure in Accounting Research: Evidence From Indonesia. International Journal of Management. 6(7). 28-38.
  • Google Image. (2021).
Tommy Andrian, S.E., M.Ak, Cert.DA.