IFRS S2: perspectives of respondents from BRICS regarding the climate-related disclosure standard
IFRS S2：BRICS諸国の回答者による気候関連開示基準に関する見解 (AI 翻訳)
Pedro Henrique Godoy Sato, Mariana Pereira Bonfim
🤖 gxceed AI 要約
日本語
本研究は、ISSBが公表したIFRS S2気候関連開示基準の草案に対するBRICS諸国（ブラジル、ロシア、インド、中国、南アフリカ）からのコメントレターを分析した。全体で700通のレターのうち、BRICSからは43通が送付され、南アフリカとブラジルの参加が顕著だった。分析の結果、正確な用語の重要性、定性・定量両方の開示アプローチ、移行計画や脱炭素目標の包含が強調された。課題として新興国での実施困難性と高コストが指摘され、段階的で柔軟なアプローチが提案された。
English
This study analyzes comment letters from BRICS countries (Brazil, Russia, India, China, South Africa) on the draft IFRS S2 climate-related disclosure standard by the ISSB. Out of 700 global letters, 43 were from BRICS, with notable participation from South Africa and Brazil. The analysis highlights the importance of precise terminology, qualitative and quantitative disclosures, and inclusion of transition plans and decarbonization targets. Key challenges include implementation difficulties in emerging economies and high costs, suggesting a phased and flexible approach. Recommendations include dual materiality, a universal glossary, and standardized digital documents.
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BRICSに含まれないものの、コメントレター送付国として挙げられており、日本のステークホルダー（SSBJ、企業、投資家）が国際基準策定に意見を発信していることが確認できる。また、新興国の視点は、日本がアジア地域での開示基準調和を進める上で参考になる。
In the global GX context
This paper provides critical insights into how emerging economies (BRICS) perceive the ISSB's climate disclosure standard, a key element of the global GX disclosure infrastructure. The findings on implementation challenges and calls for flexibility are directly relevant for policymakers and standard-setters (e.g., ISSB, SEC, EFRAG) as they refine requirements and consider transition periods for developing countries.
👥 読者別の含意
🔬研究者:Useful for understanding stakeholder perceptions from BRICS on IFRS S2, providing comparative data for studies on global convergence of climate disclosure standards.
🏢実務担当者:Highlights implementation challenges and recommended practices (e.g., phased approach, dual materiality) that corporate sustainability teams in emerging markets can adopt, and offers benchmarking for Japanese firms operating in BRICS.
🏛政策担当者:Informs regulators and standard-setters (e.g., SSBJ, FSA) about the concerns of developing economies, supporting the design of proportional and inclusive climate disclosure rules.
📄 Abstract（原文）
Purpose: To analyze the opinion of participants in comment letters from BRICS countries (Brazil, Russia, India, China, and South Africa) on the draft IFRS S2 - Climate-related Disclosures, issued by the International Sustainability Standards Board (ISSB). Methodology: The 700 letters sent globally, and subsequently, the 43 letters sent by the countries that make up BRICS, were analyzed using ChatPDF and ATLAS.ti software. Results: The analysis showed that most letters range from 1 to 10 pages, with 92% of the correspondence sent by organizations, mainly from agencies, alliances, and associations. Geographically, countries such as the United Kingdom, the United States, Canada, Australia, France, Japan, Germany, and Switzerland stood out. In the context of BRICS, South Africa and Brazil's participation was notable, while Russia did not send any letters. A detailed analysis of the BRICS letters revealed that responses emphasized the importance of precise terminology, the use of both qualitative and quantitative approaches in disclosures, and the inclusion of transition plans and decarbonization targets. The main challenges identified were implementation difficulties in emerging economies and high costs, suggesting a phased and flexible approach. Recommendations include adopting the concept of double materiality, creating a universal glossary, and standardizing digital documents. Responses showed strong support for the objectives of the draft IFRS S2, underscoring the need for strong, inclusive climate governance. Contributions of the Study: This work enhances the understanding of stakeholder perceptions and how organizations in BRICS countries align with international standards. The data aims to support various actors within the IFRS S2 framework: i) the ISSB itself, by understanding the views of key countries in the global economy, such as the BRICS, to help them develop new regulations; ii) governments, in shaping their public policies based on stakeholder perspectives; iii) society, by highlighting the demands from standard-setting bodies and companies regarding sustainability.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.21680/2176-9036.2026v18n1id42537first seen 2026-05-05 21:41:58
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