INTEGRASI SKEDUL TRANSPARANSI BIAYA LINGKUNGAN UNTUK MITIGASI GREENWASHING DI INDONESIA

Abstract

Purpose – This research aims to propose a
conceptual integration strategy through a
standardized environmental cost transparency
framework to mitigate greenwashing practices in
Indonesia. It addresses the gap between narrative
sustainability
claims
and actual financial
allocations, which often leads to information
asymmetry in corporate reporting.
Design/methodology/approach – The study
employs a qualitative descriptive method with a
content analysis approach. The data is derived
from the 2024 annual reports and financial
statements of seven strategic entities on the
Indonesia Stock Exchange (IDX), selected through
purposive sampling. The analysis is conducted
through a three-stage process: identification of
narrative claims, tracing financial allocations in
the Notes to Financial Statements (CaLK), and the
construction of a reconciliation model using PSAK
57 as the accounting standard.
Findings – Qualitative content analysis identifies a
"transparency gap" where environmental discourse
lacks recognized constructive obligations. This study
formulates a conceptual Environmental Cost
Transparency Schedule to bridge narrative claims
and financial liabilities. As a theoretical synthesis—
distinct from causal empirical research—it serves as
a conceptual "guardrail" to validate sustainability
through audited financial data.
Originality/value – This study contributes a
conceptual model that integrates narrative
sustainability reporting with formal accounting
standards (PSAK 57), offering a standardized
theoretical
approach to enhance financial
transparency in the green economy.