IFRS sustainability disclosures: the impact of ifrs S1 and S2 on corporate reporting
IFRSサステナビリティ開示：IFRS S1およびS2が企業報告に与える影響 (AI 翻訳)
Aurora Elena Moldoveanu, B. Straoanu
🤖 gxceed AI 要約
日本語
本論文は、国際サステナビリティ基準審議会（ISSB）が2023年6月に公表したIFRS S1（全般的要求）とIFRS S2（気候関連開示）が企業のサステナビリティ報告に与える影響を文献ベースで分析する。これらの基準は、財務情報と非財務情報の統合を促進し、グローバルな開示の調和を目指す。導入には規制支援やデータ品質が課題となるが、気候変動開示の標準化に向けた重要な一歩と結論づける。
English
This paper examines the introduction of IFRS S1 and IFRS S2 by the ISSB and their implications for corporate sustainability reporting. Using a literature-based analysis, it explores how these standards enhance consistency and comparability, and the challenges of implementation. The findings highlight that these standards represent a milestone toward integrating financial and non-financial reporting, though adoption depends on regulatory support and organizational readiness.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
日本ではSSBJがISSB基準を踏まえた開示基準を策定中であり、本論文はIFRS S1/S2の基本構造と実装課題を整理している。日本の企業や規制当局にとって、グローバルな開示の潮流を理解する上で有用な資料である。
In the global GX context
IFRS S1 and S2 are the first comprehensive global sustainability disclosure standards, built on TCFD recommendations. This paper provides a concise overview of their requirements and implications, serving as a useful primer for stakeholders navigating the evolving landscape of climate and sustainability reporting, particularly in light of CSRD and SEC rule developments.
👥 読者別の含意
🔬研究者:Researchers gain a clear overview of the ISSB standards' structure and the theoretical and practical challenges of implementation.
🏢実務担当者:Corporate sustainability teams can use this paper to understand the baseline requirements of IFRS S1/S2 and prepare for alignment with global standards.
🏛政策担当者:Policymakers can assess how IFRS S1/S2 compare to other frameworks and consider implications for national adoption and regulatory support.
📄 Abstract（原文）
This paper explores the introduction of IFRS S1 and IFRS S2 by the International Sustainability Standards Board (ISSB) and their implications for corporate sustainability reporting worldwide. These standards, released in June 2023 under the oversight of the IFRS Foundation, aim to enhance consistency, comparability, and reliability in sustainability disclosures. IFRS S1 sets general requirements for reporting sustainability-related risks and opportunities, while IFRS S2 focuses specifically on climate-related disclosures. Through a literature-based analysis, this paper examines how these standards are transforming the landscape of corporate reporting, the challenges faced during implementation, and their potential to harmonize global sustainability practices. The findings indicate that IFRS S1 and S2 mark a significant milestone toward integrating financial and non-financial information, yet widespread adoption depends on regulatory support, data quality, and organizational readiness.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.52326/csd2025.13first seen 2026-05-05 21:46:19
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