IMPLEMENTASI PROTOKOL GAS RUMAH KACA CAKUPAN 3 DALAM PELAPORAN EMISI KARBON PERUSAHAAN MANUFAKTUR DI INDONESIA
Keywords:
GHG Protocol, emisi Scope 3, pelaporan keberlanjutan, manufaktur Indonesia, analisis isi, Bursa Efek IndonesiaAbstract
Penelitian ini bertujuan untuk menganalisis implementasi GHG Protocol Scope 3 dalam pelaporan emisi karbon perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian menggunakan pendekatan deskriptif kuantitatif dengan metode analisis isi (content analysis) terhadap sustainability report 50 perusahaan manufaktur berkapitalisasi pasar terbesar dari lima subsektor, yaitu Kimia & Petrokimia, Semen & Material Bangunan, Makanan Minuman & Tembakau, Kertas & Kehutanan, serta Otomotif & Komponen, pada periode pelaporan 2024–2025. Hasil penelitian menunjukkan bahwa tingkat pengungkapan emisi Scope 3 masih relatif rendah. Pada tahun 2024, hanya 4 perusahaan (8%) yang mencapai full disclosure, sedangkan 39 perusahaan (78%) tidak melakukan pengungkapan sama sekali. Pada tahun 2025, terjadi peningkatan terbatas pada kategori partial disclosure dan penurunan non-disclosure. Analisis subsektor menunjukkan adanya kesenjangan tingkat pengungkapan, dengan subsektor kimia dan semen lebih maju dibandingkan subsektor otomotif. Selain itu, tidak ada perusahaan yang mengungkapkan kategori 11 (Use of Sold Products). Temuan ini menunjukkan bahwa praktik pelaporan Scope 3 di Indonesia masih belum optimal.
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Copyright (c) 2026 Rita J. D. Atarwaman, Sari R. Bahtiar, Fahratun R. Lisaholith, Ferdinand M. Heatubun, Wanda, Trivena J. Ohello, Shizuka Halapiry, William V. Sapakoly (Author)
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