How “green” are the green buildings: roles of the government / Gusti Ayu Asri Pramesti ... [et al.]
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 gr...
Saved in:
| Main Authors: | , , , |
|---|---|
| Format: | Article |
| Language: | en |
| Published: |
Accounting Research Institute (ARI), Universiti Teknologi MARA, Shah Alam
2024
|
| Subjects: | |
| Online Access: | https://ir.uitm.edu.my/id/eprint/93604/1/93604.pdf https://ir.uitm.edu.my/id/eprint/93604/ |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| _version_ | 1833320023168385024 |
|---|---|
| author | Asri Pramesti, Gusti Ayu Andrew, Richard Gunawan, Juniati Lee Cg, John |
| author_facet | Asri Pramesti, Gusti Ayu Andrew, Richard Gunawan, Juniati Lee Cg, John |
| author_sort | Asri Pramesti, Gusti Ayu |
| building | Tun Abdul Razak Library |
| collection | Institutional Repository |
| content_provider | Universiti Teknologi Mara |
| content_source | UiTM Institutional Repository |
| continent | Asia |
| country | Malaysia |
| description | 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. |
| format | Article |
| id | my.uitm.ir-93604 |
| institution | Universiti Teknologi Mara |
| language | en |
| publishDate | 2024 |
| publisher | Accounting Research Institute (ARI), Universiti Teknologi MARA, Shah Alam |
| record_format | eprints |
| spelling | my.uitm.ir-936042024-04-15T08:50:28Z https://ir.uitm.edu.my/id/eprint/93604/ How “green” are the green buildings: roles of the government / Gusti Ayu Asri Pramesti ... [et al.] mar Asri Pramesti, Gusti Ayu Andrew, Richard Gunawan, Juniati Lee Cg, John Disclosure in accounting Sustainable buildings. Sustainable construction 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. Accounting Research Institute (ARI), Universiti Teknologi MARA, Shah Alam 2024-04 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/93604/1/93604.pdf How “green” are the green buildings: roles of the government / Gusti Ayu Asri Pramesti ... [et al.]. (2024) Management & Accounting Review (MAR) <https://ir.uitm.edu.my/view/publication/Management_=26_Accounting_Review_=28MAR=29/>, 23 (1): 10. pp. 307-328. ISSN 2550-1895 |
| spellingShingle | Disclosure in accounting Sustainable buildings. Sustainable construction Asri Pramesti, Gusti Ayu Andrew, Richard Gunawan, Juniati Lee Cg, John How “green” are the green buildings: roles of the government / Gusti Ayu Asri Pramesti ... [et al.] |
| title | How “green” are the green buildings: roles of the government / Gusti Ayu Asri Pramesti ... [et al.] |
| title_full | How “green” are the green buildings: roles of the government / Gusti Ayu Asri Pramesti ... [et al.] |
| title_fullStr | How “green” are the green buildings: roles of the government / Gusti Ayu Asri Pramesti ... [et al.] |
| title_full_unstemmed | How “green” are the green buildings: roles of the government / Gusti Ayu Asri Pramesti ... [et al.] |
| title_short | How “green” are the green buildings: roles of the government / Gusti Ayu Asri Pramesti ... [et al.] |
| title_sort | how “green” are the green buildings: roles of the government / gusti ayu asri pramesti ... [et al.] |
| topic | Disclosure in accounting Sustainable buildings. Sustainable construction |
| url | https://ir.uitm.edu.my/id/eprint/93604/1/93604.pdf https://ir.uitm.edu.my/id/eprint/93604/ |
| url_provider | http://ir.uitm.edu.my/ |