Carbon Tax, Green Bonds, and Sustainability Reports to Support the 2030 Sustainable Development Goals: A Systematic Literature Review
DOI:
https://doi.org/10.22437/jaku.v9i3.39393Keywords:
Carbon Tax, Green Bonds, Sustainability Report, Sustainability Development Goals (SDGs), Systematic Literature Review (SLR)Abstract
Global climate change has caused significant economic losses for various countries, including Indonesia, with estimated damages reaching IDR 544 trillion during 2020-2024. To address these challenges, sustainable fiscal policies and financial instruments such as carbon taxes, green bonds, and sustainability reporting play a crucial role in supporting the achievement of the 2030 Sustainable Development Goals (SDGs). However, despite the issuance of relevant regulations by the government, the implementation of these instruments remains suboptimal. This study employs the Systematic Literature Review (SLR) method by identifying relevant literature from 2020 to 2024 to explore the role of these instruments in achieving sustainable development. The literature review includes scientific articles employing various research methods and is aligned with the context and scope of this study. These articles were sourced from international journals relevant to the study's objectives. This study employs the Systematic Literature Review (SLR) method by identifying relevant literature from 2020 to 2024 to explore the role of these instruments in achieving sustainable development. The literature review includes scientific articles employing various research methods and is aligned with the context and scope of this study. These articles were sourced from international journals relevant to the study's objectives.
Downloads
References
Bhutta, U. S., Tariq, A., Farrukh, M., Raza, A., & Iqbal, M. K. (2022). Green bonds for sustainable development: Review of literature on development and impact of green bonds. Technological Forecasting and Social Change, Elsevier, vol. 175(C). doi:10.1016/j.techfore.2021.121378
Cendikiawan, M., & Firmansyah, A. (2024). Pengembangan Green Bonds Di Indonesia: Upaya Pemerintah Untuk Mewujudkan Keuangan Berkelanjutan. Journal of Law Administration and Social Science, 4(1):87-100. doi:10.54957/jolas.v4i1.714
Chotimah, H. C. (2017). Analisis Strategi Keamanan Energi Cina dalam Upaya Penurunan Emisi Karbon melalui Pendekatan Konstruktivisme. Global: Jurnal Politik Internasional, 19(1), 29. doi:10.7454/global.v19i1.145
Clarence, T., Alexander, R. K., & Shunsuke, M. (2019). Green bonds for the Paris agreement and sustainable development. Environmental Research Letters. doi:https://doi.org/10.1088/1748-9326/ab1118
Ehlers, T., & Packer, F. (2017). Green Bond Finance and Certification. Bank for International Settlements (BIS).
Galeazzo, A., Miandar, T., & Carraro, M. (2024). SDGs in corporate responsibility reporting: a longitudinal investigation of institutional determinants and financial performance. Journal of Management and Governance, 28(1), 113–136. doi:10.1007/s10997-023-09671-y
Ida, A. T., Kadek, D., & Ida, A. R. (2024). TREN RISET GREEN TAX PADA ARTIKEL ILMIAH TERINDEKS GOOGLE SCHOLAR : SYSTEMATIC LITERATURE REVIEW. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA). doi:10.31955/mea.v8i3.4583
Jaelani, A. K., Luthviati, R. D., Hayat, M. J., Kusumaningtyas, R. O., & Aini, F. N. (2024). Indonesia carbon tax policy: A key role in sustainable development goals. Journal of SCIENCE AND TECHNOLOGY. doi:10.1063/5.0202042
Kaca, D. M., Astari, D., & Lydia, V. (2024). Penerapan Pajak Karbon dalam Mewujudkan Sustainability Development Goals Serta Dampaknya Terhadap Penerimaan Pajak di Indonesia. Owner: Riset & Jurnal Akuntansi, 2548-7507. doi:10.33395/owner.v8i2.2001
Kumala, R., Ulpa, R., Rahayu, A., & Martinah. (2021). Pajak Karbon: Perbaiki Ekonomi dan Solusi Lindungi Bumi. Prosiding Seminar STIAMI, 8(1), hal. 66–73. doi:10.1016/J.ENPOL.2007.12.011
Kumar, P., Taneja, S., & Ozen, E. (2024). Exploring the influence of green. International Journal of Law and. doi:10.1108/IJLMA-01-2024-0030
Maha, F. A., Allah, D., Zeeshan, M., & Rehana, K. (s.j.). The Role of Sustainability Reporting and Governance in Achieving Sustainable Development Goals: An International Investigation. Sustainability, 1-18.
Marchethy, R. D., Kwan, H., & Gaol, H. S. (2023). KEBIJAKAN PAJAK KARBON SEBAGAI STRATEGI PEMBANGUNAN EKONOMI BERKELANJUTAN. Jurnal Magister Hukum.
Mathew, K. B., Nelson, L., Avnner, C. W., & Thien, S. L. (2022). Sustainability Reporting through Environmental, Social, and Governance: A Bibliometric Review. Sustainability. doi:10.3390/su141912071
Minhaj, A., & Dervis, K. (2023). Carbon taxes, resources efficiency, and environmental sustainability in a developed country. International Journal of Sustainable Development & World Ecology, 421-430. doi:10.1080/13504509.2023.2296492
Pratama, B. A., Ramadhani, M. A., Lubis, P. M., & Firmansyah, A. (2022). Implementasi Pajak Karbon Di Indonesia: Potensi Penerimaan Negara Dan Penurunan Jumlah Emisi Karbon. Jurnal Pajak Indonesia, 6(2), 368–374. doi:10.31092/jpi.v6i2.1827
Prisandy, R. F., & Widyaningrum, W. (2022). Green bond in Indonesia: the challenges and opportunities. In Indonesia Post-Pandemic Outlook: Rethinking Health and Economics Post-COVID-19. Penerbit BRIN. doi:10.55981/brin.537.c529
Qiao, K., & Feng, Z. (2024). The development and experience of international carbon tax policy practice: a mini review. International Journal of Low-Carbon Technologies, 2328-2334. doi:10.1093/ijlct/ctae178
Rahmasari, D., Amelinda Iskandar, S., & Dwi Prasetiya, R. (2024). Carbon Tax Study As A Social Engineering Tool in Realizing The Agenda of Sustainable Development Goals (SDGs) in Indonesia. Ikatan Penulis Mahasiswa Hukum Indonesia Law Journal, 4(1), 147-165. doi:10.15294/ipmhi.v4i1.71582
Samuel, Melinda, A., & Agus, M. (2024). Literature Review: Implementation Of Carbon Tax In Indonesia. Indonesian Interdisciplinary Journal of Sharia Economics, 1488-1497.
Setyawan, W., Dewi Tanzil, N., & Rosdini, D. (2023). Isomorfisme Institusional Pada Pengungkapan SDGs Di dalam Sustainability. JURNAL RISET AKUNTANSI DAN KEUANGAN, 299-314. doi:10.17509/jrak.v11i2.51488
Sofwan, F., Mochammad, A. M., Hamidah, n. U., & Cacik, D. (2022). A Systematic Literature Review: Determinants of Sustainability Reporting in Developing Countries. Sustainability, 4(16):10222. doi:10.3390/su141610222
Sulistiyanti, U., & Falikhatun, F. (2023). Carbon tax: A bibliometric analysis for future research in Indonesia. Indonesia Journal of Accounting and Auditing. doi:10.20885/jaai.vol27.iss2.art8
Wisnu, S., Nanny, D. T., & Dini, R. (2023). Isomorfisme Institusional Pada Pengungkapan SDGs Di dalam Sustainability. JURNAL RISET AKUNTANSI DAN KEUANGAN, 299-314. doi:10.17509/jrak.v11i2.51488
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Dian Valentina T
This work is licensed under a Creative Commons Attribution 4.0 International License.
