Sustainability Reporting Readiness in Indonesian Mining Companies
インドネシア鉱業企業におけるサステナビリティ報告の準備状況 (AI 翻訳)
Ayu Puspitasari, Ika Nur Azmi
🤖 gxceed AI 要約
日本語
本研究は、インドネシア鉱業企業41社のISSB基準（IFRS S1/S2）への準備態勢を分析。報告書の内容分析から、高準備企業は36.6%、中程度48.8%、低準備14.6%と判明。主要な課題はESGと財務の統合、シナリオ分析能力、Scope 3排出量開示であり、コーポレートガバナンスやESG人材・技術インフラが準備の鍵を握る。
English
This study examines the readiness of 41 Indonesian mining companies for ISSB standards (IFRS S1/S2) using content analysis. It finds 36.6% high readiness, 48.8% moderate, 14.6% low. Critical gaps include ESG-financial integration, scenario analysis, and Scope 3 disclosure, with governance, ESG human resources, and technology infrastructure as key determinants.
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、インドネシア鉱業セクターにおけるISSB基準導入の実態を明らかにしており、日本のSSBJ基準との比較や、インドネシアに進出する日系企業のサステナビリティ報告対応に示唆を与える。
In the global GX context
This paper provides empirical evidence on ISSB readiness in an emerging-market mining sector, highlighting governance and data gaps. It offers lessons for global regulators and companies transitioning from GRI to ISSB, and underscores the importance of capacity building for effective climate disclosure.
👥 読者別の含意
🔬研究者:Provides a methodology for assessing ISSB readiness and identifies determinants (governance, HR, technology) that can inform future studies on disclosure adoption.
🏢実務担当者:Highlights best practices and common gaps in ISSB readiness, offering a benchmark for mining companies to prioritize ESG-financial integration and Scope 3 disclosure.
🏛政策担当者:Suggests phased ISSB adoption roadmaps and the need for regulatory support to build data infrastructure and ESG competencies in the mining sector.
📄 Abstract（原文）
Purpose – This study examines the readiness of Indonesian mining companies to adopt International Sustainability Standards Board (ISSB) reporting standards, specifically IFRS S1 and IFRS S2, while identifying influencing factors, key challenges, and best practices in transitioning from GRI-based to ISSB-based sustainability reporting. Design/Methodology/Approach – A qualitative exploratory approach was employed using systematic content analysis of sustainability and annual reports from 41 mining companies listed on the Indonesia Stock Exchange for fiscal year 2023. Analysis was conducted using NVivo 14 software with a deductive coding framework grounded in five ISSB pillars: Governance, Strategy, Risk Management, Metrics and Targets, and Climate-related Disclosures. Inter-coder reliability was confirmed through Cohen's Kappa coefficient (κ = 0.87). Results – Readiness levels vary significantly: 36.6% of companies demonstrate high readiness, 48.8% moderate, and 14.6% low. Critical gaps include limited ESG-financial integration (38% of total sample), scenario analysis capability (28% of total sample, with implementation concentrated among high readiness companies at 45%), and Scope 3 emissions disclosure (28% of total sample). Corporate governance strength, ESG human resource capacity, and technology infrastructure are the primary internal determinants of readiness. Research limitations/Implications – This study is limited to the mining sector using publicly available documents. Findings suggest regulators should develop phased ISSB adoption roadmaps, while companies must invest strategically in data infrastructure, ESG competencies, and cross-functional governance structures to ensure substantive, rather than merely symbolic, compliance. Keywords: Content Analysis, IFRS S1, IFRS S2, ISSB, Mining Sector, Sustainability Reporting
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.28932/jam.v18i1.15106first seen 2026-05-26 04:53:55 · last seen 2026-05-27 04:54:49
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