Penerapan Laporan Keuangan Berkelanjutan berdasarkan PSPK 1 dan PSPK 2 di Indonesia
インドネシアにおけるPSPK 1およびPSPK 2に基づく持続可能な財務報告の実施 (AI 翻訳)
Dita Hikmawaty Oktavia Ningrum, Aliya Dimarizkya, Natasha Elisabeth Manuputty, Aisya Sheilla Farina Nadia, Daryanto Hesti Wibowo
🤖 gxceed AI 要約
日本語
本稿はインドネシアの金融庁（OJK）が義務付ける持続可能性報告書の保証基準PSPK 1およびPSPK 2の実施状況を検討する。ESGデータの品質・一貫性・信頼性に課題があり、報告が単なるコンプライアンスに終わらないよう、ガバナンス構造と監査基準の重要性を強調する。低炭素経済への移行における非財務情報の測定・検証の難しさを会計理論の観点から考察する。
English
This study examines the implementation of PSPK 1 and PSPK 2, the assurance standards for sustainability reports mandated by Indonesia's Financial Services Authority (OJK). It identifies challenges in ESG data quality, consistency, and reliability, and stresses the need for robust governance and audit standards to ensure reporting goes beyond compliance. The paper also discusses accounting theory challenges in measuring and verifying non-financial information in the transition to a low-carbon economy.
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
インドネシアは日本企業の重要な投資先であり、現地の開示基準や保証規制の動向は、日本企業のサプライチェーン開示やリスク管理に直接影響する。また、日本のSSBJと比較することで、途上国における開示インフラ整備の知見が得られる。
In the global GX context
This paper provides valuable insights for global disclosure frameworks (e.g., ISSB) on the challenges of implementing assurance standards for sustainability reports in an emerging economy. It highlights the gap between regulatory requirements and actual data quality, a key issue for global standard-setters aiming for consistent and reliable ESG disclosures.
👥 読者別の含意
🔬研究者:Comparative study on sustainability assurance standards in an emerging market; useful for researchers in disclosure regulation and accounting theory.
🏢実務担当者:Highlights the practical challenges of implementing assurance for sustainability reports, relevant for companies with operations in Indonesia.
🏛政策担当者:Insights on the effectiveness of mandatory assurance standards; valuable for regulators designing or refining sustainability reporting requirements.
📄 Abstract（原文）
This study discusses the implementation of PSPK 1 and PSPK 2 in sustainability reporting in Indonesia. The Financial Services Authority (OJK) requires public companies in Indonesia to prepare sustainability reports as a form of accountability for environmental, social, and governance (ESG) aspects. PSPK 1 and PSPK 2 serve as the standard basis for assurance services on these reports. However, the quality, consistency, and reliability of ESG data remain major issues. This study examines this phenomenon from the perspective of accounting theory and the accounting challenges in measuring and verifying non-financial information in the transition era to a low-carbon economy. The results of the literature and theoretical studies indicate that sustainability reporting must be regulated in such a way that it is not merely an administrative compliance requirement because it is often considered less relevant to company strategy. Furthermore, there is a need to emphasize the importance of governance structures and sustainability report audit standards (such as PSPK 1 and PSPK 2) to encourage truly accountable reporting that has a real impact on the economy, society, and environment.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.47467/alkharaj.v8i3.11253first seen 2026-05-15 19:12:02
🔔 こうした論文の新着を逃したくない方は キーワードアラート に登録（無料・3キーワードまで）。
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。