PART 1

Summary

This presentation discusses how accounting can be a strategic tool for reporting and controlling carbon emissions within companies, particularly in the energy sector. The team from Universitas Bunda Mulia emphasizes the importance of carbon accounting as a key instrument for sustainability, aligning with Indonesia's 2017 regulations that mandate companies to produce sustainability reports. The presentation delves into case studies from companies like PT PGN, PT Indo Tambang Raya Megah, and PT Delta Dunia Makmur, showcasing their efforts in carbon management, sustainability strategies, and compliance with international standards like GRI 2021.

Takeaways

• 😀 The presentation is from a team from Universitas Bunda Mulia, discussing carbon accounting and its role in corporate sustainability.
• 😀 The team introduces the issue of carbon emissions in Indonesia, highlighting that the country ranks as the 6th largest emitter in 2024, with 74.4 million tons of CO2 equivalent.
• 😀 The energy sector, particularly coal use, is identified as one of the largest contributors to carbon emissions in Indonesia.
• 😀 The government has implemented policies, such as POJK No. 51/2017, which mandates companies to report sustainability and carbon emissions.
• 😀 Carbon accounting is highlighted as a key tool for transparency, helping companies report and control their carbon footprint.
• 😀 The team presents research questions focusing on how companies address sustainability, report carbon emissions, and use accounting to manage emissions.
• 😀 The study focuses on the energy sector, particularly companies in the oil, gas, and coal industries, due to their significant emissions.
• 😀 The aim of the research is to increase understanding of carbon management and to guide academic and industry stakeholders in formulating strategies.
• 😀 The team discusses the relevance of the legitimacy theory, sustainability frameworks, and carbon accounting as part of their theoretical foundation.
• 😀 The study uses a qualitative methodology, analyzing the practices of companies like PT PGN, PT Indo Tambang Raya Megah, and PT Delta Dunia Makmur in managing and reporting carbon emissions.

Q & A

What is the main topic of the presentation in the transcript?

The presentation focuses on the role of accounting as a strategic tool in reporting and controlling carbon emissions (carbon footprint) within companies, specifically in Indonesia's energy sector.

Why is the energy sector specifically chosen for this study?

The energy sector is chosen because it is one of the largest contributors to carbon emissions in Indonesia, primarily due to the use of fossil fuels like coal and oil.

What role does carbon accounting play according to the presentation?

Carbon accounting serves as a foundational tool for transparency, enabling companies to measure and report their environmental impact, particularly the carbon emissions they generate.

What specific law is mentioned regarding carbon reporting for companies?

The law mentioned is the OJK (Financial Services Authority) Regulation No. 51/2017, which requires companies to report their sustainability efforts, including carbon emissions.

How does carbon accounting help companies in their sustainability efforts?

Carbon accounting helps companies by providing a systematic way to track, measure, and report carbon emissions, ensuring that companies can manage their environmental impact responsibly.

What companies were used for the case study in this research?

The case study focused on PT PGN (Perusahaan Gas Negara Tbk), PT Indo Tambang Raya Megah, and PT Delta Dunia Makmur.

What is the significance of GRI 2021 in the presentation?

GRI 2021, or the Global Reporting Initiative, provides international standards for sustainability reporting. The companies studied in the presentation follow these standards to ensure transparency in their carbon emissions reporting.

What unique method of carbon emissions calculation does PT Indo Tambang Raya Megah use?

PT Indo Tambang Raya Megah uses an operational control method for calculating carbon emissions, breaking them down into three categories, though they do not explain in detail how emissions are calculated within each category.

What is the main benefit of the research presented?

The main benefit is to increase understanding of carbon management and measurement, serving as a reference for academics, practitioners, and stakeholders in developing strategies related to carbon emissions.

What challenge did the presenter encounter during the presentation?

The presenter encountered a technical issue during the presentation, but continued the discussion after briefly pausing.