Analysis of Climate-Related Disclosures in Telkom's 2024 Sustainability Report According to Ifrs S2 Requirements
Telkomの2024年サステナビリティレポートにおける気候関連開示の分析：IFRS S2要件に基づいて (AI 翻訳)
Fransiskus Nicolas, Chaerul D. Djakman
🤖 gxceed AI 要約
日本語
本論文は、インドネシアの通信企業Telkomの2024年サステナビリティレポートにおけるIFRS S2基準への準拠状況を分析。ガバナンスとリスク管理の柱で成熟した開示が見られる一方、戦略と指標の柱では定量化された財務影響の欠如やScope 3排出量の未算定など、重要なギャップが明らかになった。
English
This paper analyzes the readiness of PT Telkom Indonesia's 2024 Sustainability Report in meeting IFRS S2 climate disclosure requirements. It finds mature alignment in governance and risk management, but significant gaps in strategy and metrics, including missing quantified financial impacts and incomplete Scope 3 GHG inventory.
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SSBJがIFRS S2と整合的な基準を策定中であり、新興国における実装事例は日本の多国籍企業のサプライチェーン開示にも示唆を与える。
In the global GX context
As IFRS S2 adoption accelerates globally, this case highlights the practical challenges faced by firms in emerging economies, offering lessons for both regulators and multinational corporations aiming for consistent supply-chain disclosures.
👥 読者別の含意
🔬研究者:Provides empirical evidence on IFRS S2 adoption challenges in an emerging-market telecom firm, useful for comparative studies.
🏢実務担当者:Offers a benchmark for companies assessing their own IFRS S2 readiness, especially in governance and metrics gaps.
🏛政策担当者:Highlights areas where regulatory guidance or capacity-building is needed to support IFRS S2 compliance in developing economies.
📄 Abstract（原文）
The implementation of the global IFRS S2 standard regarding climate-related disclosures presents new challenges for corporate reporting transparency in developing economies. This study aims to evaluate the readiness of climate-related disclosures of PT Telkom Indonesia (Persero) Tbk in its 2024 Sustainability Report based on IFRS S2 requirements. This research employs a qualitative approach using content analysis of public corporate documents, utilizing the IFRS S2 disclosure checklist instrument, which covers four main pillars: governance, strategy, risk management, and metrics and targets. The findings indicate that PT Telkom Indonesia demonstrates a partial level of readiness in adopting the standard. Mature readiness is identified in the governance and risk management pillars, where climate change issues have been effectively integrated into board oversight structures and enterprise risk management frameworks. However, material gaps are found in the strategy and metrics pillars, particularly regarding the absence of quantified financial effects of climate risks on the company’s financial position, the lack of quantitative climate scenario analysis, and the incomplete Scope 3 GHG emissions inventory. The study concludes that while institutional foundations are established, the company needs to prioritize the development of financial impact models and the expansion of supply chain data to achieve full compliance in the future.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.59188/eduvest.v6i2.52568first seen 2026-05-05 22:38:29
gxceed は公開メタデータに基づく研究支援データセットです。要約・翻訳・解説は AI 支援で生成されています。 最終的な解釈・検証は利用者が原典資料に基づいて行うことを前提とします。