Titik Setyaningsih

One of the main takeaways of the recently concluded Conference of the Parties (COP) 30 is the need for all humanity to unite against climate change. Effective climate-related risk and carbon footprint disclosure could serve as a systematic approach to reduce the menace of climate change. Several frameworks for carbon disclosure have been developed and implemented. Nevertheless, there is lack of consistency and clarity in the implementation of the frameworks and how they are integrated into climate reporting. This has created a gap in accountability, often resulting in the misalignment of climate goals, thereby necessitating the need to delve into strategic imperatives of carbon disclosure policies as a mechanism for carbon reduction. In view of this, the main objective of this study is to elucidate how carbon disclosure policies have been strategically positioned as a mechanism for climate-aligned decision making. The study explores and synthesizes existing literature and data on the strategic role of carbon disclosure policies in the carbon emission management of selected countries using the PRISMA framework and secondary data policy synthesis. The analysis reveals that there was a noticeable carbon emissions reduction in countries like Estonia, Ireland, and the United Kingdom. This indicates a strong correlation between carbon emissions reduction and high carbon tax implementation. However, there was a lack of perfectly linear correlation between disclosure scores and the carbon emission reduction in some countries, an indication that carbon disclosure is not the sole determinant of carbon emissions management, even though it plays an important role as a catalyst for transparency awareness. The robustness of carbon disclosure policies can be said to be linked to a broader national climate policy, stressing its importance as a climate action framework.

This study examines the influence of public leadership on local government accountability. The study employed a survey methodology, involving local government employees in seven local governments in Central Java. The data analysis was conducted using Partial Least Squares. The research results indicate that rule-following leadership has a significant positive effect on accountability and financial reporting quality. Accountability leadership plays an important role in increasing financial reporting quality. An increase in financial reporting quality can increase accountability in an organization.

This study aims to explore governmental leadership in response to global pandemic. A total of 52 articles from Scopus database were analyzed using Leximancer 4.51, followed by a content analysis. The findings are: (1) There are two concept changes, namely crisis labeling and a change in the meaning of masculine versus feminine which is embedded in leader’s decisions; (2) The theories that support the phenomenon of leadership are quite diverse; (3) The most common methodology is case study. The limitations of the study, especially in the articles analyzed during the coronavirus outbreak. We suggest future research directions into historical perspective.

This study aims to explore transparency and accountability of political parties in Surakarta. This study uses a qualitative method. Data were gathered through focus group discussion. The findings show that political parties do not understand financial report of this entity’s financial assistance under PSAK 45 and they use simple bookkeeping. Political parties’s financial assistance is not audited by external auditor and there are some audit findings. The transparency principle is not achieved because financial report only for internal parties. This study raises one interesting result that political parties need the role of accountant to make their reports more accountable.