Evaluating adoption readiness towards the ISSB’s Sustainability Disclosure Standards: A South African Case Study
ISSBのサステナビリティ開示基準に対する導入準備態勢の評価：南アフリカのケーススタディ (AI 翻訳)
Achmad Petersen, Shelly Herbert, Nabeelah Daniels
🤖 gxceed AI 要約
日本語
本論文は、南アフリカ企業がISSB基準を導入する準備状況を評価する。単一企業の報告書分析とインタビューにより、戦略および指標・目標の要素で課題が顕著であるが、TCFD適用企業は移行が容易であることが示された。変化理論に基づく導入前の内部準備と戦略的整合性の重要性を指摘。
English
This study evaluates South African companies' readiness for ISSB standards via a case study. Findings show challenges in 'Strategy' and 'Metrics and Targets' but smoother transition for TCFD adopters. Change theory highlights need for internal readiness and strategic alignment pre-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
日本ではSSBJ基準の策定が進む中、本論文は導入前の実務的課題（特に戦略・指標）を具体的に示す。南アフリカ事例ではあるが、内部準備やTCFDとの整合性の重要性は日本企業にも共通する示唆を与える。
In the global GX context
As ISSB becomes the global baseline, this paper offers rare empirical insights on pre-implementation challenges in an emerging market. It underscores the value of TCFD alignment and internal readiness, relevant for jurisdictions like Japan and the EU converging with ISSB.
👥 読者別の含意
🔬研究者:Provides a framework for assessing organizational readiness for ISSB adoption, applicable to other emerging economies.
🏢実務担当者:South African and other companies can use the findings to identify key gaps in Strategy and Metrics/Targets before ISSB adoption.
🏛政策担当者:Highlights the need for guidance and capacity building for firms in emerging markets transitioning to ISSB standards.
📄 Abstract（原文）
The growing demand for consistent and comparable sustainability disclosures has led to the establishment of the International Sustainability Standards Board (ISSB), tasked with developing global sustainability disclosure standards. Although not yet mandated in South Africa, this study evaluates whether South African companies are adequately prepared for the adoption of these new standards. Without proper implementation, South African firms risk being left behind in global sustainability reporting practices. A single-company case study approach is employed. The company’s latest annual, integrated, and sustainability reports are analysed against the requirements of the International Financial Reporting Standards (IFRS) Sustainability Disclosure Standards. Additionally, a semi-structured interview with the company’s sustainability manager provides further insights into potential challenges facing South African companies in preparing for adoption. Findings indicate that South African companies may face greater difficulty aligning with the ‘Strategy’ and ‘Metrics and Targets’ elements of the IFRS standards. However, companies already applying the Task Force on Climate-related Financial Disclosures (TCFD) framework are likely to experience a smoother transition to the new standards. Insights from change theory suggest key considerations for South African companies in the pre-implementation phase, including the need for internal readiness and strategic alignment. This study contributes to the limited literature on the pre-implementation phase of IFRS Sustainability Disclosure Standards, particularly in the South African context. It provides valuable guidance for companies and management teams seeking to align with evolving global sustainability reporting requirements.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.24052/bmr/v16nu04/art-10first seen 2026-05-14 21:14:06
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