Analysis of the Application of Environmental Accounting at PT. Perusahaan Gas Negara Tbk on the Indonesia Stock Exchange (IDX) and its compliance with the Global Reporting Initiative (GRI) standards

This study examines the implementation of environmental accounting at PT Perusahaan Gas Negara Tbk based on Global Reporting Initiative (GRI) standards. Using a qualitative descriptive approach, the research assesses whether the company's environmental accounting system and sustainability report are appropriately presented. The findings indicate that the company's sustainability report includes environmental cost reporting, eco-friendly material reporting, energy reporting, biodiversity reporting, emissions reporting, waste and effluent reporting, and water reporting, all aligned with GRI standards. Additionally, the company provides environmental cost reports covering prevention, detection, internal failure, and external failure costs.