IFRS S1 and S2 Adoption in a Non-Mandatory Environment
任意環境におけるIFRS S1およびS2の採用 (AI 翻訳)
Ayoub Jroundi
🤖 gxceed AI 要約
日本語
本論文は、カナダのエア・カナダを事例に、強制ではない環境でのIFRS S1およびS2の早期導入プロセスを分析。新制度派組織理論に基づき、気候関連開示S2は既存の実践と整合し導入が進む一方、S1は解釈上の困難を伴うことを発見。投資家期待や同業の影響が自主的導入を促進する要因であることを示した。
English
This chapter examines the voluntary adoption of IFRS S1 and S2 through a case study of Air Canada, using neo-institutional theory. It finds that IFRS S2 is more readily adopted due to alignment with existing climate disclosure, while S1 poses interpretive challenges. Investor expectations, peer influence, and professional norms drive early engagement in the absence of regulation.
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
本論文は、任意環境下でのIFRS S1/S2導入の実態をカナダの事例から示しており、日本でもSSBJ基準の自主的な適用を検討する企業にとって参考になる。特にS2（気候関連）が先行しやすいこと、投資家期待や同業他社の動向が影響する点は、日本の有報や統合報告書での気候開示拡大を考える上で示唆に富む。
In the global GX context
This paper provides empirical evidence on voluntary ISSB adoption, relevant for global jurisdictions moving toward mandatory sustainability disclosure. It highlights the relative ease of implementing climate-related disclosures (S2) versus broader sustainability (S1) and the role of institutional pressures, offering insights for standard-setters and regulators.
👥 読者別の含意
🔬研究者:Provides a grounded theoretical understanding of voluntary ISSB adoption through neo-institutional lens, with practical insights from Air Canada's experience.
🏢実務担当者:Offers lessons for sustainability teams considering early adoption of IFRS S1/S2, especially the relative ease of S2 and need for internal capacity for S1.
🏛政策担当者:Informative for regulators designing transition paths to mandatory sustainability disclosure, showing that investor and peer pressures can drive early adoption even without mandate.
📄 Abstract（原文）
This chapter examines the early adoption of IFRS S1 and S2 within a non-mandatory regulatory environment, using a qualitative case study of Air Canada. Guided by neo-institutional theory, it investigates how institutional dynamics influence the voluntary implementation of sustainability disclosure standards. The chapter draws on insights from a semi-structured interview with Air Canada's Director of Corporate Sustainability Reporting, offering a detailed view of the internal motivations, operational challenges, and strategic considerations that underpin early engagement with the ISSB framework. The findings show that IFRS S2 is more readily integrated due to its alignment with existing climate disclosure practices, whereas IFRS S1 presents interpretive and practical difficulties. In the absence of regulatory obligation, the decision to adopt is shaped by investor expectations, peer influence, and professional norms. This study contributes to the literature by offering grounded evidence on how organizations internalize and operationalize ESG standards in a voluntary setting.
🔗 Provenance — このレコードを発見したソース
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。