Sustainability Accounting Compliance Under IFRS S2:Carbon Emission Disclosure in IndonesianState-Owned Enterprises AcrossThree Regulatory Phases
IFRS S2に基づくサステナビリティ会計コンプライアンス：インドネシア国有企業における3つの規制段階にわたる炭素排出開示 (AI 翻訳)
Widyaningsih Azizah, Eka Sudarmaji, Hotman Fredy
🤖 gxceed AI 要約
日本語
本研究はIFRS S2に基づく炭素排出開示のコンプライアンス指標を開発し、インドネシア国有企業の3つの規制段階における遵守状況を分析した。その結果、フェーズ2と3ではフェーズ1よりコンプライアンスが有意に向上したが、フェーズ間で質的な差異も見られた。グローバル基準が強制適用前に企業報告行動に影響を与えるという実証証拠を提供している。
English
This study develops IFRS S2-based carbon emission disclosure compliance indicators and assesses Indonesian state-owned enterprises across three regulatory phases. Findings show significant compliance improvements in later phases, with qualitative enhancements. It provides empirical evidence that global standards impact corporate reporting behavior before mandatory implementation.
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
日本でもISSB基準（SSBJ）の任意適用が始まり、IFRS S2への対応が企業に求められている。本論文が提示するコンプライアンス指標の開発手法や規制フェーズ分析は、日本の開示実務にも応用可能な示唆を含む。
In the global GX context
As ISSB standards gain global traction, this paper offers a methodology for developing IFRS S2 compliance indicators and a longitudinal analysis of regulatory phases. It demonstrates that even voluntary adoption phases can drive disclosure improvements, relevant for jurisdictions like the EU (CSRD) and US (SEC climate rules).
👥 読者別の含意
🔬研究者:Useful for scholars studying IFRS S2 implementation and disclosure quality measurement in emerging economies.
🏢実務担当者:Corporate sustainability teams can adapt the compliance indicators for self-assessment against IFRS S2 requirements.
🏛政策担当者:Regulators can consider the phased approach to disclosure mandates and the importance of indicator-based monitoring.
📄 Abstract（原文）
Climate change has heightened global demand for clear, comparable carbon emissions reporting. Nonetheless, there is currently no standardized tool to evaluate compliance with carbon emission disclosure requirements under IFRS S2 in the Indonesian context. The purpose of this study is to develop operational indicators for carbon emission disclosure based on IFRS S2, assess how well state-owned enterprises (SOEs) are complying with the rules, and examine how the rules evolve. A mixed-methods approach was utilized. The development of indicators involved desk research, coding processes, and the expertise of professionals. Quantitative analysis included content analysis of annual reports and sustainability reports from SOEs. The Friedman Test and the Wilcoxon Signed-Rank Test were used to assess differences between the phases. The Friedman test indicated substantial differences in compliance levels across the three regulatory phases. Follow-up Wilcoxon tests showed that compliance in Phase 2 and Phase 3 was much higher than in Phase 1. Nonetheless, there was no significant difference between Phase 2 and Phase 3, indicating that enhancements in the final phase signify improved disclosure quality rather than quantity. This research is significant for the development of IFRS S2-based carbon emission disclosure compliance indicators tailored for the Indonesian context; it offers a longitudinal analysis that tracks the evolution of SOE compliance across three national climate regulatory phases; and it presents preliminary empirical evidence indicating that global IFRS S2 standards are impacting corporate reporting behaviour before mandatory implementation.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.14419/0xmd1n40first seen 2026-05-15 18:12:14
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