GREEN ACCOUNTING DALAM LAPORAN KONSOLIDASI: STUDI LITERATUR

Abstract

          This study explores the implementation of green accounting in consolidated financial reporting through a literature review of academic publications and regulatory documents from 2019 to 2024. Green accounting has emerged as a strategic accounting approach in response to increasing environmental concerns and the demand for more transparent and accountable corporate reporting. In the context of multinational corporations, integrating environmental data into consolidated reports presents unique challenges due to jurisdictional diversity, regulatory variations, and differing technological capabilities. Employing a qualitative-descriptive methodology, this study analyzes scholarly articles, regulatory frameworks, and sustainability disclosure standards such as IFRS S1 and S2 issued by the IFRS Foundation in 2023. The findings reveal a growing trend in green accounting adoption, particularly among large firms in the energy and manufacturing sectors. However, implementation remains constrained by the lack of standardized environmental indicators, insufficient technological infrastructure, and limited internal readiness. Organizations with integrated systems and strong sustainability cultures are more likely to report environmental performance effectively. This study contributes theoretically to the evolving field of sustainability accounting and offers practical insights for regulators, companies, and stakeholders aiming to enhance environmental accountability at the consolidated reporting level.

          Penelitian ini bertujuan untuk mengeksplorasi penerapan green accounting dalam laporan konsolidasi melalui pendekatan studi literatur terhadap publikasi ilmiah dan kebijakan terkini pada periode 2019–2024. Green accounting berkembang sebagai respons terhadap meningkatnya kesadaran lingkungan dan tuntutan pelaporan yang lebih akuntabel dari pemangku kepentingan, termasuk investor dan regulator. Dalam konteks laporan konsolidasi perusahaan multinasional, integrasi informasi lingkungan menjadi kompleks akibat perbedaan yurisdiksi, sistem pelaporan, serta ketersediaan data. Studi ini menggunakan metode kualitatif dengan pendekatan sistematis terhadap sumber-sumber ilmiah seperti jurnal terindeks, laporan lembaga internasional (seperti IFRS Foundation), dan regulasi nasional terkait pelaporan keberlanjutan. Hasil studi menunjukkan bahwa adopsi green accounting mengalami kemajuan signifikan, terutama setelah dirilisnya standar IFRS S1 dan S2 oleh ISSB. Meskipun demikian, tantangan seperti keterbatasan teknologi, kurangnya harmonisasi standar, dan kesiapan organisasi masih menghambat implementasi optimal. Perusahaan yang berhasil menerapkan green accounting umumnya memiliki dukungan teknologi, budaya keberlanjutan, dan sistem internal yang terintegrasi. Studi ini memberikan kontribusi teoritis dan praktis dalam pengembangan pelaporan keuangan berkelanjutan, serta menyarankan perlunya pendekatan kolaboratif antara regulator, perusahaan, dan pemangku kepentingan untuk memperkuat pelaksanaan akuntansi hijau secara konsolidatif.