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Abstract Energy is one of the vital needs for humans. Indonesia as a developing country faces problems in ensuring the availability of energy. The aim of this research is to explore the development of practice energy management disclosure in accordance with GRI 302 (energy) in energy sub-sector companies listed on the Indonesia Stock Exchange (IDX) through disclosures issued by each company. This study uses secondary data collected from reports published by energy sub-sector companies listed on the Indonesia Stock Exchange (IDX) and can be accessed online. Data analysis was carried out using the data analysis model of Miles and Huberman (1992), namely data reduction, data presentation, drawing conclusions, and verification. The results of this study indicate that only thirty-six out of 74 energy subsector companies (49%) report energy management disclosure according to GRI 302 (energy) for three consecutive years (2020-2022). Nineteen out of thirty-six companies attach a GRI Index Reference to their GRI 302 (energy) reports. Meanwhile, the other thirty-eight companies did not attach the GRI Index Reference in their reports. The company is expected to develop a power plant that uses renewable energy as its energy source. By using renewable energy, companies can reduce consumption of non-renewable energy, and play a role in reducing CO2 emissions in the environment. Downloads Download data is not yet available. Downloads FULL TEXT Published 2023-03-24 How to Cite Meiryani, M., Huang, S.-M., Lindawati, A. S. L., Purnomo, A., Fahlevi, M., & Salim, G. (2023). Corporate Energy Management Disclosure : Empirical Evidence from Indonesia Stock Exchange. International Journal of Energy Economics and Policy, 13(2), 516–525. https://doi.org/10.32479/ijeep.14059 More Citation Formats ACM ACS APA ABNT Chicago Harvard IEEE MLA Turabian Vancouver Download Citation Endnote/Zotero/Mendeley (RIS) BibTeX Issue Vol. 13 No. 2 (2023) Section Articles License Submission of an article implies that the work described has not been published previously , that it is not under consideration for publication elsewhere, that its publication is approved by all authors and tacitly or explicitly by the responsible authorities where the work was carried out, and that, if accepted, will not be published elsewhere in the same form, without the written consent of the Publisher. The Editors reserve the right to edit or otherwise alter all contributions, but authors will receive proofs for approval before publication. Most read articles by the same author(s) Azhar Susanto, Meiryani Meiryani, The impact of Environmental Accounting Information System Alignment on Firm Performance and Environmental Performance: A case of Small and Medium Enterprises s of Indonesia , International Journal of Energy Economics and Policy: Vol. 9 No. 2 (2019) Winwin Yadiati, Nissa Nissa, Sugiono Paulus, Harry Suharman, Meiryani Meiryani, The Role of Green Intellectual Capital and Organizational Reputation in Influencing Environmental Performance , International Journal of Energy Economics and Policy: Vol. 9 No. 3 (2019) Meiryani Meiryani, Leny Suzan, Jajat Sudrajat, Watcharin Joemsittiprasert, Impact of Accounting Information System and Intensity of Energy on Energy Consumption in Sugar Industry of Indonesia: Moderating Role of Effectiveness of Supply , International Journal of Energy Economics and Policy: Vol. 10 No. 5 (2020) Azhar Susanto, Meiryani Meiryani, Antecedents of Environmental Management Accounting and Environmental Performance: Evidence from Indonesian Small and Medium Enterprises , International Journal of Energy Economics and Policy: Vol. 9 No. 6 (2019) Meiryani Meiryani, Azhar Susanto, Dezie Leonarda Warganegara, The Issues Influencing of Environmental Accounting Information Systems: An Empirical Investigation of SMEs in Indonesia , International Journal of Energy Economics and Policy: Vol. 9 No. 1 (2019) Meiryani Meiryani, Shi-Ming Huang, Dezie Leonarda Warganegara, Moch Doddy Ariefianto, Vaeren Teresa, Helda Oktavianie, The Effect of Industrial Type, Environmental Performance and Leverage on Carbon Emission Disclosure: Evidence from Indonesian LQ45 Companies , International Journal of Energy Economics and Policy: Vol. 13 No. 4 (2023) Make a Submission Make a Submission Dergi Kapağı

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