PENGUNGKAPAN KARBON PERUSAHAAN DAN AKUNTANSI GAS RUMAH KACA: TINJAUAN LITERATUR SISTEMATIS

Abstract

This study presents a systematic review of 30 academic articles (2018–2024) discussing corporate carbon disclosure and greenhouse gas (GHG) accounting in the Southeast Asian region. The SPIDER (Sample, Phenomenon of Interest, Design, Evaluation, Research type) approach was used to formulate the research questions and focus boundaries, while the PRISMA protocol was applied in the process of identifying, screening, and selecting articles. The review results indicate that carbon emission disclosure practices by companies in Southeast Asia are still limited, in line with the voluntary nature of reporting in most countries in the region. Despite an increase in the number of research and corporate reports post-2018, the proportion of public companies reporting carbon emissions transparently remains much lower than in developed regions. The review identifies key themes: (1) Determinants of disclosure, such as stakeholder pressure, corporate governance effectiveness, company characteristics (size, profitability, foreign ownership) that significantly affect the level of disclosure; (2) GHG accounting methods and practices, with companies generally adopting voluntary standards (such as GRI Standards 305 for GHG emissions) and focusing on operational emissions (Scope 1 & 2), with Scope 3 reporting remaining rare; (3) The role of independent assurance in third-party verification has been shown to improve transparency and inclusion of emissions data (including Scope 3), but its use in ASEAN remains voluntary, resulting in a credibility gap in reporting quality; (4) Regional challenges such as a lack of mandatory regulations, low local awareness, reputational risks for high-emitting companies, and resource constraints, all of which hinder consistent carbon reporting. A narrative synthesis of the findings groups the literature according to these themes and maps recent research trends, including inconsistencies in results across studies (e.g., the varying effects of profitability and leverage). The article's conclusion underscores the need for a more robust and uniform carbon reporting framework in Southeast Asia, and offers a future research agenda including cross-country comparative research, evaluating the impact of new regulations, and exploring the role of stakeholders in supporting increased corporate climate transparency in the region.