ANALISIS IMPLEMENTASI PENGELOLAAN EMISI KARBON OPERASIONAL DALAM MENDUKUNG SDG PADA SALAH SATU BNI MALANG

This study analyzes the implementation of operational carbon emission management at BNI in Malang units in the context of SDG 13 (Climate Action) commitments and the 2028 Net Zero Emission target. The study aims to identify emission management practices, implementation constraints, and their relationship with green accounting in supporting sustainability. The study uses a descriptive qualitative approach with data collection through semi-structured interviews and documentation, which is analyzed through data reduction, data presentation, and conclusion drawing. The results show that emission management is still limited to basic energy efficiency without conversion to CO₂e units or environmental cost classification, thus creating a gap between sustainability policies at the central level and operational implementation in the field. This study emphasizes the importance of strengthening green accounting based on quantitative measurements to support the Net Zero strategy of the banking sector and enrich the development of green accounting in financial institutions.