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建設部門の国有企業におけるサステナビリティ志向会計と統合報告の実施

Implementation of Sustainability-Oriented Accounting and Integrated Reporting in State-Owned Enterprises in the Construction Sector (原題)

Paojan MS, Duki Adam, Budi Harta Rahayu

Jurnal Riset Akuntansi Soedirman📚 査読済 / ジャーナル2026-08-14#ESG経営インパクト: 調達リスク対象セクター: construction
DOI: 10.32424/1.jras.2026.5.1.22261
原典: https://doi.org/10.32424/1.jras.2026.5.1.22261
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🤖 gxceed AI 要約

日本語

インドネシアの建設国有企業（SOE）におけるサステナビリティ志向会計（SOA）と統合報告（IR）の実施状況を、年次報告書とサステナビリティ報告書の内容分析により調査。ESG要素の会計システムへの統合は進むものの、非財務価値の標準化不足、環境影響の定量データ不足、移行コストの高さなどの課題が明らかになった。省庁や金融当局による規制強化の必要性が示唆された。

English

This study examines the implementation of Sustainability-Oriented Accounting (SOA) and Integrated Reporting (IR) in Indonesian state-owned construction enterprises through content analysis of annual and sustainability reports. While progress is significant, challenges remain in integrating ESG aspects into core accounting systems, including lack of standardized non-financial metrics, limited quantitative environmental data, and high transition costs. The paper calls for stricter regulations from the Ministry of SOEs and the Financial Services Authority to promote standardized sustainability disclosures.

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開示が始まる中、国有企業の統合報告とESG統合の実態を分析した本稿は、日本の建設業や政府関連企業が開示実務を高度化する際の参考となる。特に非財務指標の標準化や移行コストの課題は、日本の企業にも共通する示唆を与える。

In the global GX context

This paper provides empirical evidence from Indonesian SOEs on the challenges of integrating ESG into accounting and reporting, which is relevant to global discussions on ISSB and integrated reporting adoption. It highlights the need for regulatory support and standardized metrics, offering lessons for emerging economies and state-owned enterprises worldwide.

👥 読者別の含意

🔬研究者:Provides a case study of SOA and IR implementation in a developing country context, useful for comparative research on ESG integration.

🏢実務担当者:Highlights practical challenges and regulatory needs for sustainability reporting in construction SOEs, useful for corporate reporting teams.

🏛政策担当者:Emphasizes the need for stricter regulations and standardized sustainability disclosure requirements, relevant for regulators in emerging markets.

📄 Abstract（原文）

This research aims to analyze the implementation of Sustainability-Oriented Accounting (SOA) and Integrated Reporting (IR) in state-owned enterprises (SOEs) within the construction sector in Indonesia. A descriptive qualitative approach was used, utilizing literature study and content analysis of annual reports and sustainability reports of state-owned construction companies. The results indicate that while the implementation of SOA and IR in state-owned construction enterprises has progressed significantly, companies still face substantial challenges in integrating Environmental, Social, and Governance (ESG) aspects directly into core accounting systems. The primary challenges include a lack of standardized non-financial value metrics, limited quantitative data regarding environmental impacts, and high transition costs toward fully integrated reporting. Although IR adoption enhances corporate transparency and accountability, the presentation of future value creation requires further refinement. The implications highlight the necessity of stricter technical regulations from the Ministry of SOEs and the Financial Services Authority (OJK) to promote standardized and measurable sustainability disclosures.

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