Pengukuran Emisi Karbon, Pelaporan Keberlanjutan, dan Pengungkapan Lingkungan terhadap Kinerja Keberlanjutan Perusahaan
DOI:
https://doi.org/10.60036/jbm.v5i1.385Abstract
Perubahan iklim dan pemanasan global telah menjadi isu global yang mendesak akibat tingginya emisi karbon. Penelitian ini bertujuan untuk menganalisis hubungan antara pengukuran emisi karbon, pelaporan keberlanjutan, dan pengungkapan lingkungan terhadap kinerja keberlanjutan perusahaan menggunakan kerangka teori Triple Bottom Line (TBL). Penelitian menggunakan metode studi literatur dengan data sekunder dari berbagai sumber relevan. Hasil menunjukkan bahwa pengukuran emisi karbon membantu perusahaan dalam menetapkan strategi mitigasi, meningkatkan efisiensi operasional, dan memenuhi regulasi lingkungan. Pelaporan keberlanjutan berkontribusi pada peningkatan transparansi dan kepercayaan pemangku kepentingan, sementara pengungkapan lingkungan memperkuat kredibilitas dan mendorong investasi hijau. Ketiga elemen ini berkontribusi secara sinergis dalam menciptakan kinerja keberlanjutan yang holistik, yang mencakup aspek ekonomi, sosial, dan lingkungan. Dengan pendekatan integratif ini, perusahaan mampu menghadapi tantangan keberlanjutan global dan mendukung tujuan pembangunan berkelanjutan.
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