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IFRS S1およびIFRS S2の観点からのサステナビリティ報告：計量書誌学的研究

Sustainability Reporting from the Perspective of IFRS S1 and IFRS S2: A Bibliometric Study (原題)

Loso Judijanto, Bintang Cahya, Rully Fildansyah

West Science Social and Humanities Studies📚 査読済 / ジャーナル2026-08-31#開示インフラ
DOI: 10.58812/wsshs.v4i08.3100
原典: https://doi.org/10.58812/wsshs.v4i08.3100
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🤖 gxceed AI 要約

日本語

本研究は、IFRS S1およびIFRS S2に関連するサステナビリティ報告の研究動向を、ScopusデータとVOSviewerを用いた計量書誌学的手法で分析した。その結果、サステナビリティ報告が中心的なブリッジ用語として機能し、ESG会計・開示、持続可能な開発、IFRS S1/S2・気候開示の3つのクラスターを結びつけていることが明らかになった。また、研究は小規模で地理的に集中したチームが支配的であり、英国が主要な協力ハブであることが示された。

English

This study conducts a bibliometric analysis of sustainability reporting research related to IFRS S1 and IFRS S2, using Scopus data and VOSviewer. It finds that sustainability reporting serves as a central bridging term linking three clusters: ESG accounting and disclosure, sustainable development, and IFRS S1/S2 climate disclosure. The field is dominated by small, geographically concentrated teams, with the UK as a key collaboration hub.

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がIFRS S1/S2に準拠した開示基準を策定しており、本分析は日本の基準適用に向けた研究の全体像を把握する上で参考になる。特に、実装準備に関する研究の重要性が示唆されており、日本の企業や規制当局が今後の研究動向を理解するのに有用。

In the global GX context

This bibliometric study maps the emerging research landscape around IFRS S1 and IFRS S2, which are foundational to global sustainability disclosure. It highlights the UK as a collaboration hub and identifies implementation-focused research as a growing area, offering insights for researchers and standard-setters worldwide.

👥 読者別の含意

🔬研究者:Provides a structured overview of the research field, identifying key clusters and emerging themes for future study.

🏢実務担当者:Helps corporate sustainability teams understand the academic landscape and key topics surrounding IFRS S1/S2 implementation.

🏛政策担当者:Offers a map of research activity that can inform regulatory development and international collaboration.

📄 Abstract（原文）

Since the International Sustainability Standards Board (ISSB) issued IFRS S1 and IFRS S2 in June 2023, sustainability reporting has entered a phase of accelerated standardization. This study conducts a bibliometric analysis to investigate the intellectual structure, publication trends, influential authors, and collaboration patterns of research examining sustainability reporting from the perspective of IFRS S1 and IFRS S2. Data were retrieved from Scopus using keyword combinations built around "IFRS S1", "IFRS S2", "sustainability reporting", "ISSB", and "sustainability disclosure", and analyzed with VOSviewer to construct keyword co-occurrence, overlay, density, co-authorship, institutional, country-collaboration, and citation networks. Results show that sustainability reporting functions as the central bridging term linking three clusters: an ESG-accounting and disclosure cluster, a sustainable-development and environmental-legacy cluster, and an IFRS S1–S2/ESG/climate-disclosure cluster, connected through a smaller regulatory-accounting cluster. The overlay analysis indicates that IFRS S1, IFRS S2, and core accounting terms are established anchors, while corporate governance, ESG reporting, and sustainability accounting are emerging themes. Co-authorship and institutional mapping reveal a field still dominated by small, tightly-knit, geographically concentrated teams, most visibly a single fully-connected Ghanaian cluster investigating IFRS S1/S2 implementation readiness. Country mapping identifies the United Kingdom as the principal collaboration hub, linked to South Africa, Italy, Egypt, and Indonesia. Citation analysis identifies ESG reporting and metrics scholarship and systematic reviews of sustainability reporting as the most influential works, alongside emerging implementation-focused contributions. This study contributes a structured map of this rapidly forming research landscape and identifies priority directions for future scholarship.

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