Penulis Utama : Hasan Fauzi, Phd
Penulis Tambahan : 1. Sri Murni
2. Titik Setyaningsih
3. Trisninik
4. Hanung
NIM / NIP : 196207011988031001
Tahun : Malaysia
Judul : THE CURRENT PRACTICE OF CLIMATE CHANGE ISSUE DISCLOSURE IN INDONESIAN STATE OWNED COMPANIES
Edisi :
Imprint : Global Illuminators Publishing - ICMRP - Malaysia
Kolasi :
Sumber : www.globalilluminators.org/wp-content/.../2013/08/proceeding-final.pdf
Subyek : INNOVATION CHALLENGES-ACCOUNTING
Jenis Dokumen : Artikel Prosiding
ISSN :
ISBN : 978-969-9347-15-3
Abstrak :

There are many methodologies used around the world. So we need to start by
surveying them. In the main it seems to be based upon calculating carbon
footprint and, sometimes, in converting other greenhouse gases to CO2
equivalent. There are a number of problems with this that need to be
considered. Other components of climate change are largely ignored. There
is a need to consider all methodologies used and then develop a best practice
method. This method must be readily useable by companies and must be
verifiable as part of the audit process. And it must be flexible to cater for the
future.
The research has the following stages:
Identify current practice worldwide
Develop a best practice methodology
The sample of BUMNs companies has been selected including mining,
manufacturing, and construction industry. They include Aneka Tambang,
Bukit Asam,Pertamina, Timah, Pusri, Bio Farma, Adhi karya, Wijaya karya
and Jasa Marga. They have being analyzed for their content of annual report
and sustainably report. Disclosure model index, developed by GRI, has been
used to identify the current practice. The model index has 7 (seven)
dimensions. It is found that only three dimensions: environmental profile,
GHG environmental performance, and environmental initiative to be very
key factor determining the current index of climate change issue by
companies. To improve those companies’ responses to the climate change
issue, it is suggested that authorized parties to adopt the market mechanism
to encourage companies to do the changes.

File Dokumen : abstrak.pdf
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proceeding-final-ICMRP KL 2013.pdf
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Status : Public
Pembimbing :
Catatan Umum :
Fakultas : Fak. Ekonomi dan Bisnis