Environmental Management Accounting and Environmental Performance Assessment (Institutional Analysis)

摘要

The research objective is to understand changes in management accounting and environmental performance assessment (institutional analysis),which play a role in preparing the company's environmental report.This study discusses the company's response when there are changes in government regulations relating to reporting environmental performance.Regulations on reporting environmental performance are categorized into phase 2,namely phase 1 environmental reporting,environmental impact analysis (AMDAL) and reporting on environmental performance phase 2,Corporate Performance Rating Program (PROPER).Phase 1 environmental reporting (AMDAL) includes reports of basic activities on the profile of company activities,potential impacts and environmental damage caused and steps to prevent them.Meanwhile,environmental reporting phase 2 (PROPER),includes reports of activities that are beyond compliance,namely the design of internal environmental management systems and corporate relations with extemal social communities.The regulation on phase 2 environmental performance assessment (PROPER) is compulsory and limited,and this study discusses the motivation behind the company's response to the environment.This study uses a descriptive qualitative approach to explain the role of environmental management accounting in reporting the company's environmental performance.Data collection methods through interviews and observations were analyzed using case studies and institutionalist theory analysis framework.The results of this study are not intended to be generalized.Therefore,the discussion and research findings are more contextual.This research was conducted on the company Tango Company,a national company owned by the Indonesian government engaged in mineral processing (cement production).The findings of this study are that environmental management accounting practices at Tango Company involve planning environmental activities and measuring environmental performance in accordance with the assessment criteria expected by the government.The practice of environmental management accounting began to be seen since the government imposed a stage 2 environmental performance assessment (PROPER).Phase 2 environmental performance assessment indicator (PROPER) from the government as an internal environmental management accounting indicator,which aims to facilitate companies in aligning environmental activities in accordance with government expectations and also the company's response to changes in environmental performance report regulations driven by a desire to maintain reputation and legitimacy.