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Volume 23 No. 1, April 2024

 

ARTICLE INFO
Article History:
Received: 16 December 2023
Accepted: 01 February 2024
Available online: 01 April 2024

MANAGEMENT AND ACCOUNTING REVIEW, VOLUME 23 NO. 1, APRIL 2024

How “Green” are the Green Buildings: Roles of the Government


Gusti Ayu Asri Pramesti1, Richard Andrew2, Juniati Gunawan3♣ and John Lee Cg4

1Universitas Mahasaraswati, Bali, Indonesia
2Universitas Katolik Darma Cendika, Surabaya, Indonesia
3Universitas Trisakti, Jakarta, Indonesia
4Renmin University, China



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.


Keywords: Green Building Disclosure, Green Building Council Indonesia, Government
Corresponding Author: Juniati Gunawan; Faculty of Economics and Business, Universitas Trisakti, Jakarta, Indonesia; Email: This email address is being protected from spambots. You need JavaScript enabled to view it.; Tel: +62 8161935611

 

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