COMPARATIVE ANALYSIS OF CARBON EMISSION DISCLOSURE BASED ON GRI 305 IN COAL MINING COMPANIES

Nabilah Iffat Arianti; Gugus Irianto

doi:10.31538/iijse.v9i2.9945

Nabilah Iffat Arianti Universitas Brawijaya, Malang, Indonesia
Gugus Irianto Universitas Brawijaya, Malang, Indonesia

DOI: https://doi.org/10.31538/iijse.v9i2.9945

Keywords: Carbon Emission Disclosure; GRI 305; Greenhushing; Green Catering; Strategic Readability

Abstract

The dynamics between regulatory compliance and market orientation create complexity in carbon accounting practices. This study analyzes carbon emission disclosure strategies based on GRI 305 at PT Bukit Asam Tbk (PTBA) and PT Adaro Andalan Indonesia Tbk (AADI). Using a comparative case study method on the 2024 Sustainability Reports, this research examines how differences in ownership status influence reporting patterns. The results indicate that PTBA applies strategic readability through detailed technical disclosures to fulfill regulatory legitimacy, whereas AADI adopts a green catering approach aligned with market signaling. Despite their differing approaches, both entities demonstrate a pattern of greenhushing, characterized by minimal quantitative information on downstream Scope 3 emissions. It is concluded that reporting strategies prioritize legitimacy fulfillment and market responsiveness over comprehensive value chain transparency.

Downloads

Download data is not yet available.

References

Angelina, A., & Handoko, J. (2023). Pengaruh Kepemilikan Institusional, Komite Audit, dan Kinerja Lingkungan Terhadap Pengungkapan Emisi Karbon. Kompartemen: Jurnal Ilmiah Akuntansi, 21(1), 49. https://doi.org/10.30595/kompartemen.v21i1.15834

Ariani, K. R., Sulistyawati, A. I., & Wijayanti, R. (2024). Pengungkapan Perubahan Iklim Industri Pertambangan: Adakah Peran Struktur Kepemilikan? Owner, 8(1), 74–83. https://doi.org/10.33395/owner.v8i1.1931

Bjørn, A., Lloyd, S. M., Brander, M., & Matthews, H. D. (2022). Renewable energy certificates threaten the integrity of corporate science-based targets. Nature Climate Change, 12(6), 539–546. https://doi.org/10.1038/s41558-022-01379-5

Bougie, R., & Sekaran, U. (2019). Research Methods for Business: A Skill Building Approach. Wiley.

CDP. (2024). Guidance methodology for estimation of Scope 3 Category 11 emissions for coal mining companies (Version 2.1).

Coen, D., Herman, K., & Pegram, T. (2022). Are corporate climate efforts genuine? An empirical analysis of the climate ‘talk–walk’ hypothesis. Business Strategy and the Environment, 31(7), 3040–3059. https://doi.org/10.1002/bse.3063

Crippa, M., Guizzardi, D., Pagani, F., Banja, M., Muntean, M., Schaaf, E., Quadrelli, R., Risquez Martin, A., Taghavi-Moharamli, P., Köykkä, J., Grassi, G., Rossi, S., Brandao De Melo, J., Oom, D., Branco, A., Suárez-Moreno, M., Sedano, F., San-Miguel, J., Manca, G., … Pekar, F. (2025). GHG emissions of all world countries: 2025 report. https://doi.org/10.2760/5917997

Delevingne, L., Glazener, W., Grégoir, L., & Henderson, K. (2020). Climate risk and decarbonization: What every mining CEO needs to know.

DiMaggio, P., & Powell, W. W. (1983). The iron cage revisited: Institutional isomorphism and collective rationality in organizational fields. Journal of Economic Sociology, 11(1), 34–56. https://doi.org/10.17323/1726-3247-2010-1-34-56

Dowling, J., & Pfeffer, J. (1975). Organizational legitimacy: Social values and organizational behavior. The Pacific Sociological Review, 18(1). https://doi.org/10.2307/1388226

Fitriningrum, A. (2020). The impacts of government and management conflicting objectives on the state-owned enterprises (SOEs) performances: The case of Indonesia publicly listed SOEs. Journal of Applied Management (JAM), 18(4). https://doi.org/10.21776/ub.jam

Font, X., Elgammal, I., & Lamond, I. (2017). Greenhushing: The deliberate under communicating of sustainability practices by tourism businesses. Journal of Sustainable Tourism, 25(7), 1007–1023. https://doi.org/10.1080/09669582.2016.1158829

Gounopoulos, D., Huang, W., & Yang, M. (2025). Innovation and annual report readability. Research Policy, 54(8). https://doi.org/10.1016/j.respol.2025.105301

Hariswan, A. M., Nur, E., & Mela, N. F. (2022). Pengungkapan Emisi Karbon Perusahaan Pertambangan di Indonesia. Jurnal Al-Iqtishad, 18.

Huang, J., Hu, P., Wang, D. D., & Wang, Y. (2025). The double signal of ESG reports: Readability, growth, and institutional influence on firm value. Sustainability, 17(6). https://doi.org/10.3390/su17062514

Isbahi, M. B., Zuana, M. M. M., & Toha, M. (2024). The Multi-Social Relation of the Cattle Industry in the Plaosan Subdistrict Animal Market of Magetan Regency. Malacca: Journal of Management and Business Development, 1(1), 31–46. https://doi.org/10.69965/malacca.v1i1.51

Ivanova, S., Vesnina, A., Fotina, N., & Prosekov, A. (2022). An overview of carbon footprint of coal mining to curtail greenhouse gas emissions. Sustainability, 14(22). https://doi.org/10.3390/su142215135

Jones, T. M. (1995). Instrumental stakeholder theory: A synthesis of ethics and economics. Academy of Management Review, 20(2). https://doi.org/10.2307/258852

Khan, N., Nieto-García, M., Acuti, D., & Viglia, G. (2025). An investigation of how and why organizations enact greenhushing. Journal of Advertising Research. https://doi.org/10.1080/00218499.2025.2514889

Krippendorff, K. (2019). Content analysis: An introduction to its methodology (4th ed.). Sage Publications.

Matuszak, Ł., Różańska, E., & Szczepankiewicz, E. I. (2025). Assessment of the compliance of environmental disclosures by energy companies using GRI standards with European Sustainability Reporting Standards: A case study. Sustainability, 17(8). https://doi.org/10.3390/su17083380

Melja, A., Murhaban, Mursidah, & Yusra, M. (2022). Pengaruh profitabilitas, ukuran perusahaan dan kinerja lingkungan terhadap pengungkapan emisi karbon. Jurnal Akuntansi Malikussaleh, 1(3), 332–346.

Miles, M. B., Huberman, A. M., & Saldaña, J. (2014). Qualitative data analysis: A methods sourcebook (3rd ed.). SAGE Publications.

Mousa, G. A., & Hassan, N. T. (2015). Legitimacy theory and environmental practices: Short notes. International Journal of Business and Statistical Analysis, 2(1).

Natalia, D., Yoesgiantoro, D., & Yusgiantoro, F. C. (2022). Analisis kebijakan domestic market obligation (DMO) batu bara Indonesia. Jurnal Kewarganegaraan, 6(1).

Nisa, K., & Sisdianto, E. (2025). Greenwashing dalam perspektif akuntansi lingkungan. Jurnal Ilmiah Ekonomi dan Bisnis, 2(1), 653–668.

Oka, N. K. D., & Hermawan, A. A. (2025). Evaluasi penerapan keuangan berkelanjutan berdasarkan POJK Nomor 51/POJK.03/2017. Owner, 9(1), 623–639.

Putri, A., Ananda, R. F., Dalimunthe, H., & Rahman, F. (2025). Pengaruh pengungkapan emisi karbon terhadap nilai perusahaan. Jurnal Manajemen dan Akuntansi, 5(1), 265–281.

Safitri, L., Nuha, G. A., & Afroh, I. K. F. (2025). Pengaruh kinerja lingkungan terhadap nilai perusahaan. Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan, 6(3), 8.

Sugiyono. (2013). Metode penelitian kuantitatif, kualitatif, dan R&D. Alfabeta.

Sweeney, L., & Coughlan, J. (2008). Do different industries report corporate social responsibility differently? Journal of Marketing Communications, 14(2), 113–124.

Thornton, P. H., Ocasio, W., & Lounsbury, M. (2015). The institutional logics perspective. In R. A. Scott, S. M. Kosslyn, & M. Buchmann (Eds.), Emerging trends in the social and behavioral sciences. John Wiley & Sons.

Tian, G., Huang, X., & Zou, Y. (2024). Silence vs. catering: Carbon information disclosure strategies and high-quality corporate development. Sustainability, 16(19).

Wahyuningrum, I. F. S., Puspita, A. S., Budihardjo, M. A., Chegenizadeh, A., & Nikraz, H. (2025). Has mandatory reporting improved environmental disclosure quality in Indonesia? World Development Perspectives, 39.

Wahyuningrum, I. F. S., Rizkyana, F. W., Amal, M. I., & Elviana, L. D. (2025). Foreign influence on carbon disclosure: Evidence from Indonesian non-financial firms. Journal of Open Innovation: Technology, Market, and Complexity, 11(3).

Wright, C., & Nyberg, D. (2024). Corporations and climate change: An overview. Wiley Interdisciplinary Reviews: Climate Change, 15(6).

Yuan, R., Li, Y., Li, C., Sun, X., & Li, L. (2025). The impact of state-owned capital participation on carbon emission reduction in private enterprises: Evidence from China. Sustainability, 17(16), 1–39.