A SYSTEMATIC REVIEW OF IFRS S1 AND S2 ON SUSTAINABILITY REPORTING: LESSONS FROM MINING FIRMS (2022–2024)

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

🔬研究者:Systematic review methodology and findings on IFRS S1/S2 adoption in mining firms provide a comparative baseline for future research.

🏢実務担当者:Mining companies can use identified barriers and enablers to prioritize improvements in governance, scope 3 reporting, and technology adoption.

🏛政策担当者:The study underscores the need for sector-specific implementation guidance and capacity-building programs to ensure uniform reporting quality.

The introduction of IFRS S1 and IFRS S2 represents a pivotal shift in sustainability reporting, especially in the mining sector. This study systematically reviews the challenges and impacts of these standards on reporting quality from 2022 to 2024. It highlights that larger mining companies have shown progress in aligning their reports with the new standards, whereas medium and smaller enterprises face barriers like resource constraints and technical limitations. The findings indicate improvements in governance and risk management, driven by the comprehensive disclosure requirements of the standards. However, significant gaps persist, particularly in quantitative metrics such as scope 3 emissions reporting. The implementation costs are substantial but are offset by enhanced market valuations and stakeholder trust for companies that comply effectively. To address these challenges, companies must adopt advanced technologies, strengthen their governance frameworks, and foster stakeholder collaboration. This study emphasizes the need for industry-specific implementation guidelines and capacitybuilding initiatives, particularly in emerging markets, to achieve widespread compliance and uniform reporting quality.

• openalex https://doi.org/10.5281/zenodo.21628155first seen 2026-07-29 05:18:41 · last seen 2026-07-29 05:18:43