How “green” are the green buildings: roles of the government / Gusti Ayu Asri Pramesti ... [et al.]

Asri Pramesti, Gusti Ayu and Andrew, Richard and Gunawan, Juniati and Lee Cg, John (2024) How “green” are the green buildings: roles of the government / Gusti Ayu Asri Pramesti ... [et al.]. Management & Accounting Review (MAR), 23 (1): 10. pp. 307-328. ISSN 2550-1895

Abstract

This study aimed to explore whether green building disclosures based on the Green Building Council Indonesia (GBCI) have been comprehensively disclosed to stakeholders. The sample was collected from 2020 to 2022, with a total research sample of 94 observations. This study used content analysis in green building disclosure. Data was obtained through annual reports, sustainability, and company websites. The results of the content analysis showed that the disclosure of green building on the website was most on the website (100%) compared to the annual report (73%) and sustainability report (17%). Companies that obtained platinum certification were proven to make higher disclosures than gold and silver. These findings can be used by the Ministry of Public Works and Housing to actively evaluate, control, and direct building owners, contractors, architects, and the public to understand the importance of green building in protecting the environment. In addition, these findings can be used as an evaluation by companies not only in Indonesia but other countries to report green building disclosures to attract investors and provide information on environmental, social, and governance (ESG) performance.

Metadata

Item Type: Article
Creators:
Creators
Email / ID Num.
Asri Pramesti, Gusti Ayu
UNSPECIFIED
Andrew, Richard
UNSPECIFIED
Gunawan, Juniati
juniatigunawan@yahoo.com.au
Lee Cg, John
UNSPECIFIED
Subjects: H Social Sciences > HF Commerce > Accounting. Bookkeeping > Disclosure in accounting
T Technology > TH Building construction > Architectural engineering. Structural engineering of buildings > Sustainable buildings. Sustainable construction
Divisions: Universiti Teknologi MARA, Shah Alam > Accounting Research Institute (ARI)
Journal or Publication Title: Management & Accounting Review (MAR)
UiTM Journal Collections: UiTM Journal > Management & Accounting Review (MAR)
ISSN: 2550-1895
Volume: 23
Number: 1
Page Range: pp. 307-328
Keywords: Green Building Disclosure, Green Building Council Indonesia, Government
Date: April 2024
URI: https://ir.uitm.edu.my/id/eprint/93604
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