Analisis Pengungkapan Climate Change pada Airlines Industry: Studi Kasus pada Japan Airlines, Singapore Airlines, dan Garuda Indonesia

Abstract

The climate change that is currently occurring is of concern to many parties, including society, who generally feel the impact of climate change. One of the causes of climate change is the business activities carried out by companies. Currently, companies are starting to become aware of their responsibilities towards the surrounding environment by disclosing carbon emissions in their sustainability reports. The design in this research uses descriptive quantitative. In analyzing, this research uses content analysis and comparative methods. Content analysis refers to a method in scientific research that aims to understand the characteristics of the content of a communication material. This content analysis approach is carried out in a structured manner to identify communication content with consistent accuracy. One of the characteristics of the content analysis process is describing certain findings in detail. This research was conducted by providing a score for carbon emission disclosures in sustainability reports which also provides the relevance of the disclosure. Of the 3 issuers studied during the 2020 - 2022 period, it was found that the disclosures made by Japan Airlines were the highest, followed by Singapore Airlines and Garuda Indonesia. Although getting the highest score in disclosure does not mean that the company has a good track record, there are still several factors that underlie the disclosure, such as history, culture, environment, geography, the condition of the company itself. This has quite an influence on companies in disclosing their carbon emissions.