A Hybrid IFRS–GRI Measurement Model for Assessing Public-Sector Sustainability Reporting in Asian Governments
アジア政府機関の持続可能性報告評価のためのハイブリッドIFRS-GRI測定モデル (AI 翻訳)
Dian Anita Nuswantara, Lintang Venusita, Ika Permatasari, Hariyati, Rida Perwita Sari
🤖 gxceed AI 要約
日本語
本研究は、IFRS S1・S2とGRI基準を統合したハイブリッド測定モデル（PSSDI）を開発し、インドネシア、マレーシア、シンガポール、香港の4アジア政府の持続可能性報告書の一貫性と深さを評価。結果、シンガポールと香港が最も進み、マレーシアが中間、インドネシアが初期段階にあることを示し、地域的調和と横断比較の障壁を特定した。
English
This study develops a hybrid measurement model (PSSDI) integrating IFRS S1/S2 and GRI to assess sustainability reporting by governments in Indonesia, Malaysia, Singapore, and Hong Kong. Findings show significant maturity differences, with Singapore and Hong Kong most advanced, Malaysia intermediate, and Indonesia early stage. The model identifies institutional barriers and supports harmonization of public-sector sustainability reporting in Asia.
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
日本は対象外だが、本モデルはアジア諸国間の比較可能性を高める枠組みを提供しており、日本の公共セクターにおけるサステナビリティ報告基準の向上に示唆を与える。また、IFRS S1・S2の政府適用という観点で、今後の日本政府の開示動向を考える上で参考になる。
In the global GX context
This paper addresses a gap in public-sector sustainability reporting, which is less standardized than corporate reporting. The hybrid IFRS-GRI model provides a tool for comparative assessment, relevant for global policy and harmonization efforts. It also demonstrates how IFRS S1/S2 can be adapted for government contexts, informing disclosure infrastructure development worldwide.
👥 読者別の含意
🔬研究者:Provides a validated index (PSSDI) for benchmarking public-sector sustainability reporting across countries, useful for comparative governance and disclosure research.
🏢実務担当者:Offers a structured framework for government reporting teams to assess and improve their sustainability disclosures against international standards.
🏛政策担当者:Highlights maturity gaps and institutional barriers in Asian governments, informing regional harmonization and capacity-building initiatives for public-sector climate reporting.
📄 Abstract（原文）
This study develops a hybrid measurement framework to assess the consistency and depth of sustainability reports published by governments in four Asian countries: Indonesia, Malaysia, Singapore, and Hong Kong. Although global reporting standards are increasingly developing, reporting practices in the region remain diverse, the indicators used are not yet uniform, and no evaluation tools are available that can reliably produce cross-country comparisons. To bridge this gap, this study integrates IFRS S1 and S2 with GRI Standards to develop the Public Sector Sustainability Disclosure Index (PSSDI). Using a phased qualitative design, this study developed an index comprising four pillars and 32 sub-indicators. The findings show significant differences in maturity levels, institutional capacity, and the quality of information disclosed. Singapore and Hong Kong are at the most advanced level, Malaysia is at an intermediate stage, while Indonesia is still in the early phase. These results provide an empirical basis for promoting harmonization of reporting at the regional level and identifying institutional and technical barriers that hinder cross-country comparability. The study offers an analytical model for governments to strengthen national reporting systems, improve transparency, and support more targeted policy decisions on climate issues.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.59429/esp.v11i1.4423first seen 2026-05-15 18:15:28
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