LITERATURE STUDY : THE ROLE OF ACCOUNTANTS IN NET ZERO EMISSION.

Global warming and climate change have moved the world towards action to reduce carbon emissions and achieve net zero emissions. Oil and gas sector companies have a major impact on carbon emissions due to their carbon-intensive operations. In order to achieve the net zero emission target, GAS companies need to involve all aspects of their organization, including the accounting function. The main objective of this study is to identify the role of accountants in achieving the net zero emission target in GAS companies in 2022. This research uses the literature review method. Data were collected from various relevant literature sources, such as journal articles, company annual reports, environmental guidelines, and case studies related to MIGAS and efforts to achieve net zero emission. Data obtained from annual reports of oil and gas companies were analyzed using descriptive analysis. The results showed that accountants have an important role in supporting the efforts of oil and gas companies to achieve net zero emissions. Accountants can provide information, support the implementation of net zero emission, and increase transparency and accountability of oil and gas companies in an effort to achieve net zero emission. [ABSTRACT FROM AUTHOR]