The Role of Gender Diversity in Promoting Carbon Emissions and Climate Change Disclosure
DOI:
https://doi.org/10.55381/isra.v2i3.293Keywords:
Emisi Karbon, Perubahan Iklim, Pengungkapan Emisi Karbon dan Perubahan Iklim, Keberagaman GenderAbstract
Studi ini berfokus untuk menunjukkan bahwa praktik pengungkapan emisi karbon dan perubahan iklim dapat berdampak positif pada nilai perusahaan. Selain itu, studi ini juga memberikan bukti dari penelitian sebelumnya bahwa peningkatan keberagaman gender dapat mendorong pengungkapan emisi karbon dan perubahan iklim di perusahaan. Tujuan penelitian ini adalah untuk mendorong praktik pengungkapan emisi karbon dan perubahan iklim guna mengurangi emisi karbon di Indonesia. Peneliti menggunakan pendekatan literatur review sebagai metode analisis, dengan menggunakan data sekunder berupa artikel pada jurnal internasional yang diakses melalui laman Scopus. Tinjauan ini menyarankan agar pembuat kebijakan, regulator, dan pemangku kepentingan lainnya untuk terus mendukung dan memfasilitasi perusahaan dalam meningkatkan praktik pengungkapan mereka, salah satunya dengan meningkatkan keberagaman gender pada tingkat manajerial perusahaan. Upaya ini diharapkan dapat mengurangi emisi gas rumah kaca (GRK) guna mencapai pertumbuhan ekonomi yang berkelanjutan dan ramah lingkungan di Indonesia. Dengan tingginya kesadaran perusahaan untuk melaporkan setiap aktivitasnya yang berhubungan dengan emisi karbon dan upayanya untuk memitigasinya, maka seluruh pemangku kepentingan, khususnya pemerintah, dapat dengan mudah untuk memantau dan mengevaluasi aktivitas industry perusahaan di berbagai sektor. Hal ini tentu memudahkan pemerintah dalam mengambil tindakan atau menetapkan regulasi baru untuk mencapai net zero emission di masa depan.
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