Aktualitas Carbon Emission Disclosure: Sebagai Dasar dan Arah Pengembangan Triple Bottom Line

Abstract

Issue of global warming is now become a common issue which is discussed in various parts of the world. Where some of societies in the world begin to care for their environment and they do various ways to repair environmental damage. The theory of triple bottom line (TBL) is one of theory that gives view that if the company which wants to survive, it must pay attention to "3P" (profit, people, planet). The underlying theory of this triple buttom line is; legitimacy theory, stakeholder theory, and the agency theory. Revealing carbon emission disclosure is one of the actualization in TBL concept.