DILEMA AKUNTANSI DALAM INDUSTRI MIGAS: SYSTEMATIC LITERATURE REVIEW TENTANG CARBON DISCLOSURE DAN SUSTAINABILITY REPORTING
DOI:
https://doi.org/10.62281/1bh7rm42Keywords:
Pengungkapan Karbon, Pelaporan Keberlanjutan, Pengungkapan ESG, Akuntansi Ramah Lingkungan, Industri Minyak dan GasAbstract
Industri minyak dan gas memainkan peran strategis dalam ekonomi global sebagai penyedia energi utama dan kontributor signifikan terhadap pendapatan nasional. Namun, sektor ini juga diakui sebagai salah satu sumber emisi karbon global terbesar, yang menimbulkan kekhawatiran tentang perubahan iklim dan keberlanjutan lingkungan. Meningkatnya tekanan global untuk dekarbonisasi dan transisi menuju emisi nol bersih telah mengintensifkan tuntutan akan transparansi yang lebih besar dalam praktik lingkungan perusahaan. Studi ini bertujuan untuk meneliti bagaimana literatur akuntansi memposisikan dilema antara maksimalisasi keuntungan dan keberlanjutan lingkungan dalam industri minyak dan gas. Penelitian ini menggunakan Tinjauan Literatur Sistematis (SLR) dengan metode PRISMA untuk mengidentifikasi dan menganalisis studi yang relevan. Artikel dikumpulkan dari jurnal yang terindeks Scopus dan SINTA menggunakan kata kunci yang terkait dengan pengungkapan karbon, pelaporan keberlanjutan, pengungkapan ESG, dan akuntansi hijau. Dari hasil pencarian awal, 20 artikel yang diterbitkan antara tahun 2020 dan 2025 dipilih untuk dianalisis. Temuan menunjukkan bahwa pengungkapan karbon dan pelaporan keberlanjutan meningkatkan transparansi dan legitimasi perusahaan, tetapi juga menyoroti tantangan dalam menyeimbangkan kinerja ekonomi dan tanggung jawab lingkungan.
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