Webinar on Improving Understanding of IFRS-Based Sustainability Reporting Standards for Undergraduate and Postgraduate Accounting Lecturers, Students, and Practitioners
IFRSに基づくサステナビリティ報告基準に関する理解向上のためのウェビナー：会計学部・大学院生、教員、実務家を対象として (AI 翻訳)
Iriyadi Iriyadi, Sudradjat Sudradjat, Kusuma Dewi, Udi Pramiudi, Dwi Maulina
🤖 gxceed AI 要約
日本語
本稿は、IFRS S1・S2（ISSB基準）の理解向上を目的としたインドネシアでのウェビナー型社会貢献プログラムの成果を報告する。参加者の理解度、重要性認識、導入準備、関心が事前テストと比較して有意に向上し、オンライン研修がサステナビリティ報告のリテラシー強化に有効であることを示した。
English
This paper reports on a webinar-based community service program in Indonesia aimed at improving understanding of IFRS S1 and S2 (ISSB standards). Pre- and post-test results show significant increases in participants' comprehension, perceived importance, readiness for adoption, and interest, indicating online training as an effective tool for building sustainability reporting capacity.
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
日本ではSSBJ基準（ISSBと同等）の導入が進んでおり、本稿の研修手法は国内のアカデミア・実務者向けの啓発活動に参考となる。ただしインドネシア限定の事例であり、日本の制度や実務との直接的な比較には留意が必要。
In the global GX context
As ISSB standards (IFRS S1/S2) are being adopted globally, this study provides evidence that online training can effectively build stakeholder capacity for sustainability disclosure. While focused on Indonesia, the findings offer a replicable model for other jurisdictions, including those implementing the ISSB framework.
👥 読者別の含意
🔬研究者:サステナビリティ報告の教育効果測定に関する実証データを提供。
🏢実務担当者:IFRS S1/S2導入に向けた社内研修プログラムの設計に役立つ知見。
🏛政策担当者:規制導入時の国民・企業向け啓発手段としてオンライン研修の有効性を示す参考事例。
📄 Abstract（原文）
The increasing demand for transparency, accountability, and the integration of sustainability aspects in financial reporting has accelerated the global adoption of IFRS standards, particularly IFRS S1 and IFRS S2 developed by the International Sustainability Standards Board (ISSB). These standards emphasize the disclosure of financially relevant sustainability information, including climate-related risks and opportunities, to support long-term economic decision-making. This Community Service Program (PkM) aimed to enhance the understanding, readiness for adoption, and interest of students, lecturers, and accounting practitioners in implementing IFRS S1 and IFRS S2 through a webinar-based socialization program. The method involved the delivery of materials by experienced sustainability reporting professionals and the evaluation of program effectiveness using pretest and posttest questionnaires. The webinar was conducted online and involved participants from various regions across Indonesia. The results indicate an increase in the average scores across all indicators, including understanding of the standards, perception of the importance of IFRS S1 and S2 for career development, readiness for adoption, and interest in sustainability reporting topics. These findings suggest that online socialization is an effective approach to strengthening participants’ literacy and capacity regarding sustainability reporting standards. This activity is expected to contribute to improving the preparedness of human resources and institutions in implementing IFRS S1 and IFRS S2 in a sustainable, transparent, and globally aligned manner.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.36339/je.v10i1.473first seen 2026-05-05 21:45:29
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。