Carbon Accounting sebagai Infrastruktur Akuntabilitas Iklim dan Daya Saing Korporasi di Indonesia
Abstract
Carbon accounting has shifted from a voluntary sustainability exercise into a strategic infrastructure for corporate governance, risk management, market access, and investment credibility. This shift is driven by the consolidation of the Greenhouse Gas Protocol as the dominant measurement framework, the effectiveness of IFRS S2 from 2024, and the continued expansion of carbon-pricing instruments worldwide. In Indonesia, the urgency is heightened by the country’s updated climate commitments, the operationalization of the domestic carbon market, export exposure to carbon-sensitive trade rules, and the persistence of a coal-intensive energy mix. Against this background, this article develops a qualitative review framework for carbon accounting implementation in Indonesia by synthesizing global standards, peer-reviewed literature, current policy developments, and the practical architecture emphasized in the attached book. The review finds that the principal weakness in Indonesian carbon accounting is not the absence of concepts, but the fragmentation between measurement, verification, managerial decision making, value-chain engagement, and financial reporting. The article therefore proposes an integrated Indonesian framework built on organizational boundary setting, scope prioritization, data governance, verification and assurance, internal carbon costing, and sector-sensitive decarbonization pathways. The study argues that carbon accounting should be positioned not merely as a disclosure obligation, but as an operating system for strategic transition, especially in manufacturing, energy, agri-food, logistics, and finance. The main contribution of this review is to bridge the gap between global carbon-accounting standards and the institutional, market, and industrial realities of Indonesia, while offering a manuscript-ready conceptual basis suitable for further empirical testing.
Keywords: carbon accounting; greenhouse gas accounting; scope 1; scope 2; scope 3; climate disclosure; carbon market; Indonesia
