DISCOURSE OF CARBON EMISSION DISCLOSURE AS THE DEVELOPMENT DIRECTION OF THE TRIPLE BOTTOM LINE THROUGH THE PARIS AGREEMENT

Abstract

Carbon emission disclosure discourse as the development direction for the triple bottom line. This article aims to disclose the presentation of Carbon Emission Disclosure (CED) to stakeholders of company as a development direction for the Triple Bottom Line. This study was conducted by a study literature based on the climate change framework by the IPCC and the result of previous study. This article provides evidence that disclosure of carbon that disclosure of carbon emissions is very important to make an entity responsive to climate change due to company operations and to realize that there must be an accountability attitude that must be done. Disclosure of carbon emissions is needed for entities to demonstrate accountability to stakeholders. Reporting the implementation of social, environmental and environmental sustainability (carbon emission disclosure) in the annual report, it is hoped that the company will gain legitimacy for the social role, environmental awareness and preservation of nature that has been done by the company, so that the company will get support from the community, and survival. Company can be obtained.