Penerapan Akuntansi Keberlanjutan Berbasis ESG dalam Pengidentifikasian Tanggung Jawab Lingkungan pada Dinas Pekerjaan Umum Bina Marga Kota Surabaya
ESGに基づくサステナビリティ会計のスラバヤ市公共事業道路局における環境責任の特定への適用 (AI 翻訳)
Elisabeth Lauboling, Marlinda Ina, Sirilia S.J Ruben, Titiek Rachmawati
🤖 gxceed AI 要約
日本語
スラバヤ市公共事業道路局におけるESG会計の適用を質的研究で分析。環境報告は初期段階で、技術的規制の不足や人材不足が課題。制度強化とESG会計システム開発の必要性を指摘。
English
This qualitative study examines ESG-based sustainability accounting at Surabaya's Public Works agency. Findings show early-stage implementation with limited integration into accounting systems due to regulatory and capacity gaps. Recommends policy and system enhancements for environmental accountability.
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
インドネシア地方自治体のESG会計導入事例であり、日本でも地方公共団体のサステナビリティ報告が議論される中、参考となる。ただし、SSBJや有報との直接的な関連は薄い。
In the global GX context
This case study illustrates early-stage ESG accounting in an Indonesian city agency. While not directly relevant to TCFD/ISSB frameworks, it highlights common challenges in public sector sustainability reporting, offering comparative insights for global disclosure practitioners.
👥 読者別の含意
🔬研究者:Provides a qualitative account of ESG accounting implementation in a non-OECD public sector context.
🏢実務担当者:May inform local government sustainability officers about challenges and needs for ESG integration.
🏛政策担当者:Offers evidence on regulatory and capacity gaps for developing public sector ESG reporting standards.
📄 Abstract（原文）
The implementation of Environmental, Social, and Governance (ESG)-based sustainability accounting is gaining increasing attention in the public sector as an effort to strengthen transparency and accountability, particularly in environmental management. This study aims to examine how ESG-based sustainability accounting is applied in identifying environmental responsibilities at the Surabaya City Public Works and Highways Agency. The research used a qualitative approach, with data collection methods including interviews, observations, and documentation studies. The research findings indicate that the application of ESG principles in financial management and operational activities is still in its early stages of development, particularly in environmental reporting. Efforts to identify environmental responsibilities have been implemented through various sustainable development programs, but they have not been optimally integrated into the existing accounting system. Several obstacles encountered include limited technical regulations, a lack of competent human resources, and the absence of uniform reporting standards. Therefore, strengthening policies and developing an ESG-based accounting system is necessary to enhance environmental accountability and support sustainable infrastructure development in Surabaya.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.59024/jumek.v4i2.698first seen 2026-05-20 05:31:34 · last seen 2026-06-15 05:27:36
🔔 こうした論文の新着を逃したくない方は キーワードアラート に登録（無料・3キーワードまで）。
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。