環境会計情報システムにおける気候変動と持続可能な会計実務の検出：南スマトラにおける国際会計基準を通じて
Detection of Climate Change and Sustainable Accounting Practices in Environmental Accounting Information Systems: Through International Accounting Standards in South Sumatra (原題)
L. Hertati, Harry Suharman, Haryono Umar, Jamaludin Iskak, Ari Nopriansyah
🤖 gxceed AI 要約
日本語
本研究は、インドネシア・南スマトラの違法石油採掘を事例に、IFRS S1・S2の持続可能性開示基準と環境会計情報システムの観点から分析した質的研究である。20名へのインタビューやFGDを通じ、違法採掘が短期的利益に偏り、気候リスク管理や生態的説明責任を欠いている実態を明らかにした。監督体制の弱さと環境会計情報システムの不在が統制困難の要因であり、政策立案者への制度整備の示唆を提示する。
English
A qualitative study examining illegal oil mining in South Sumatra through the lens of IFRS S1/S2 sustainability disclosure and environmental accounting information systems. Interviews and FGDs with 20 stakeholders show short-term profit orientation, absent climate-risk management, and weak oversight. The authors argue that building environmental accounting information systems would strengthen accountability and support SDGs in developing-country contexts.
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
日本企業には直接の事例関連は薄いが、SSBJがIFRS S1/S2に準拠する方向性の中で、新興国サプライチェーンや資源調達先のガバナンス・環境会計体制をどう開示・評価するかを考える材料になる。
In the global GX context
As ISSB's IFRS S1/S2 become the global baseline, this paper illustrates how disclosure standards land in weak-governance, informal-economy contexts — relevant to CSRD/ISSB discussions of value-chain and jurisdictional readiness gaps.
👥 読者別の含意
🔬研究者:IFRS S1/S2を新興国・非公式経済の文脈へ拡張する際の質的アプローチの一事例として参照できる。
🏢実務担当者:資源調達サプライチェーンにおける環境会計・監督体制の脆弱性評価の視点を提供する。
🏛政策担当者:違法採掘規制と環境会計情報システム整備を組み合わせた監督強化の政策的示唆を得られる。
📄 Abstract（原文）
This study aims to examine the sustainability disclosure of illegal oil mining practices from the perspective of IFRS S1 and IFRS S2 sustainability accounting related to sustainability risks and climate change through an environmental accounting information system. The novelty of this study lies in the integration of IFRS Sustainability Disclosure Standards with the phenomenon of illegal oil mining, which has so far been limitedly studied in environmental accounting and accounting information systems literature. The study adopted identifying emerging patterns through interviews, observations, focus group discussions (FGDs), and supporting documents related to illegal oil mining practices, and understanding the phenomenon in depth. The research informants consisted of 20 people, including illegal oil miners, communities around mining sites, local government officials, and community leaders, based on their experience and involvement in illegal oil mining activities in Musi Banyuasin, Indonesia. The results of the study disclosed that illegal oil mining activities have been oriented toward short-term economic profits without considering environmental sustainability, climate risk management, and ecological accountability. The main findings revealed that environmental damage increased the risk of ecosystem damage, environmental pollution, public health problems, and climate change. In addition, weak supervision and the absence of an environmental accounting information system made these activities difficult to control. This research provides input for policymakers and stakeholders in strengthening natural resource oversight, enhancing environmental accountability, and developing environmental accounting information systems that support sustainable development goals. Theoretically, this research extends the sustainability accounting literature by linking illegal economic practices, climate risk, and IFRS S1 and IFRS S2 standards in a developing country context.
🔗 Provenance — このレコードを発見したソース
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