Implementation of the Sustainability Reporting Standard Based on Sustainability Disclosure Standards 1 and 2 for PT XYZ
PT XYZにおけるサステナビリティ開示基準1および2に基づくサステナビリティ報告の実施 (AI 翻訳)
Darjito Wahyu Probo Apsoro, Asep Darmansyah
🤖 gxceed AI 要約
日本語
本論文は、インドネシアの企業PT XYZを事例に、2027年から義務化されるPSPK 1および2（ISSB準拠）への対応準備状況を分析する。定性分析とANTを用いて、現状のGRI・POJK 51ベースの報告とPSPK要件のギャップを特定し、内部規制の調整、部門間連携、データシステム強化などの必要性を指摘する。
English
This study analyzes PT XYZ's readiness for Indonesia's mandatory Sustainability Disclosure Standards (PSPK 1 & 2, based on ISSB) by 2027. Using SWOT and Actor-Network Theory, it identifies gaps in materiality, climate risk assessment, and data integration, recommending coordinated internal regulation and capacity building.
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基準が策定中であり、本論文は発展途上国におけるISSB準拠基準導入の実践的課題を示す。日本の企業にとっても、システム統合や部門横断的な準備の重要性を再認識させる点で参考になる。
In the global GX context
This paper provides a rare empirical case of implementing ISSB-aligned standards in an emerging market, highlighting practical challenges such as data integration and cross-unit collaboration. It offers lessons for countries adopting IFRS S1/S2, especially regarding transition from GRI-based reporting.
👥 読者別の含意
🔬研究者:Offers a qualitative framework (ANT) to study disclosure standard implementation, useful for comparative research on ISSB adoption.
🏢実務担当者:Identifies specific gaps (materiality, climate risk quantification) that sustainability teams should address when transitioning to ISSB-aligned standards.
🏛政策担当者:Highlights the need for coordinated regulation and capacity building to support firms in adopting ISSB-based reporting.
📄 Abstract（原文）
This study analyzes the readiness of PT XYZ to implement the Sustainability Disclosure Standards (PSPK) 1 and 2, which will become mandatory in Indonesia starting in 2027. Although the company has used the GRI Standards and POJK 51 as the basis for its sustainability reporting, its current disclosures have not fully met PSPK requirements, particularly in linking sustainability issues to financial performance, assessing climate-related risks, and integrating sustainability into strategic decision-making. Using a qualitative approach, the research employs SWOT analysis to evaluate the strengths, weaknesses, opportunities, and threats in PT XYZ's existing sustainability report, followed by Actor–Network Theory (ANT) to map the interactions among human and non-human factors influencing PSPK implementation. Data were collected through document analysis, interviews with internal stakeholders, and a review of relevant standards. The findings indicate that PT XYZ has a strong foundation for the transition, supported by its current reporting structure and governance practices; however, notable gaps exist in materiality assessment, risk quantification, climate governance, data integration, and system readiness. The ANT analysis further reveals the need for coordinated internal regulation, enhanced cross-unit collaboration, strengthened data systems, and capacity-building to support accurate and consistent sustainability disclosures. This study concludes that, with structured preparation and alignment of actors, PT XYZ can successfully adopt PSPK 1 and 2 and enhance the credibility, comparability, and strategic relevance of its sustainability reporting.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.59188/eduvest.v6i3.52528first seen 2026-05-05 23:05:30
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。