Mapping readiness for early IFRS S1 and S2 adoption among Indonesia’s carbon-intensive firms
インドネシアの炭素集約企業におけるIFRS S1およびS2早期導入の準備状況のマッピング (AI 翻訳)
Andi Nurul Azisah, Eksanti Rahmi Ramadhani
🤖 gxceed AI 要約
日本語
インドネシアの炭素集約企業におけるIFRS S1・S2早期導入準備を評価。89件の報告書分析より、ガバナンス・戦略開示は相対的に高いが、リスク管理・指標と目標で大幅な不足。気候関連定量開示、特に排出量測定や財務影響評価は未発展で、規制ガイダンスと能力構築の必要性を強調。
English
This study assesses readiness of carbon-intensive firms in Indonesia for early IFRS S1/S2 adoption using qualitative content analysis of 89 reports. Overall readiness is low; governance and strategy show higher alignment, but risk management and metrics/targets have substantial gaps. Climate quantitative disclosures, especially emissions measurement and financial impact, are underdeveloped, highlighting need for regulatory guidance and capacity building in emerging economies.
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基準の策定が進み、IFRS S1/S2の国際動向は日本企業の開示準備に直結する。インドネシアの事例は新興国における実装課題を示し、ASEAN展開時の参考となる。
In the global GX context
This study provides empirical evidence on IFRS S1/S2 adoption challenges in a developing country, complementing the predominantly developed-country literature on ISSB implementation. It underscores the need for capacity building and regulatory support in emerging economies to achieve a global baseline for sustainability disclosures.
👥 読者別の含意
🔬研究者:Offers empirical readiness assessment for ISSB adoption in developing country context.
🏢実務担当者:Identifies specific disclosure gaps (metrics/targets) that firms need to address for IFRS S1/S2 compliance.
🏛政策担当者:Highlights need for regulatory guidance and capacity-building initiatives to support IFRS-aligned reporting.
📄 Abstract（原文）
The strengthening of sustainability and climate-related disclosures has become a global priority following the issuance of IFRS Sustainability Disclosure Standards S1 and S2. However, firms in developing countries continue to face challenges in aligning existing reporting practices with these emerging standards. This study assesses the readiness of carbon-intensive firms in Indonesia for the early adoption of IFRS S1 and S2 through a diagnostic analysis of sustainability disclosures. Using a qualitative content analysis approach, 89 annual and sustainability reports from the energy, chemicals, and construction materials sectors were evaluated based on 29 disclosure indicators across four pillars: governance, strategy, risk management, and metrics and targets. The findings indicate that overall readiness remains low, with relatively higher alignment observed in governance and strategy disclosures, while substantial gaps persist in risk management and, most notably, in metrics and targets. Climate-related quantitative disclosures, particularly those related to emissions measurement, financial impact assessment, and links to accounting assumptions, remain underdeveloped. These results highlight organizational and technical constraints that may hinder effective IFRS S1 and S2 implementation and underscore the need for regulatory guidance and capacity-building initiatives to support IFRS-aligned sustainability reporting in emerging economies
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.30598/pcst.2026.iconbe.p15-26first seen 2026-06-29 08:32:02
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