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IFRS and Sustainability Disclosure: An Analysis of Financial Reporting and ESG at PT Indo

IFRSとサステナビリティ開示：PT Indoの財務報告とESGの分析 (AI 翻訳)

Annisa Sudaryati

Crossrefプレプリント2026-01-01#ESG経営インパクト: 資金調達対象セクター: mining
DOI: 10.2139/ssrn.6572418
原典: https://doi.org/10.2139/ssrn.6572418

🤖 gxceed AI 要約

日本語

本研究は、インドネシアの石炭会社PT Indo Tambangraya Megah TbkにおけるIFRSとESG開示の統合状況を分析した。同社はIFRSを適切に適用し、ESG情報も詳細に開示しているが、財務報告とサステナビリティ報告は別個に提示されており、統合度は低い。この結果、ステークホルダーへの情報の有効性は最適化されていない。

English

This study analyzes the integration of IFRS and ESG disclosure at PT Indo Tambangraya Megah Tbk, an Indonesian coal company. The company applies IFRS well and provides detailed ESG information, but financial and sustainability reports are presented separately, indicating low integration. This reduces information effectiveness for stakeholders.

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基準の策定が進み、IFRSとの統合が注目されている。本論文は、統合報告の課題を具体的に示しており、日本の企業や規制当局にとって、有報と統合報告書の連携を検討する際の参考となる。

In the global GX context

This paper illustrates the challenge of integrating financial and sustainability reporting, a key issue globally under ISSB and SEC climate rules. It highlights that even companies with good IFRS compliance often keep ESG separate, undermining integrated thinking.

👥 読者別の含意

🔬研究者:Provides a qualitative case study on the gap between IFRS and ESG reporting integration.

🏢実務担当者:Highlights the need for better integration of financial and sustainability data in corporate reports.

🏛政策担当者:Supports arguments for mandatory integrated reporting standards.

📄 Abstract（原文）

The development of corporate reporting indicates an increasing need for financial and sustainability information consolidation. The purpose of this study is to analyze the implementation of International Financial Reporting Standards (IFRS) and Environmental, Social, and Governance (ESG) disclosures, as well as to evaluate the extent to which these two things are integrated to improve transparency and quality of information at PT Indo Tambangraya Megah Tbk. This research applies a qualitative descriptive method using secondary data, in the form of annual reports and sustainability reports produced by company. The analysis technique is carried out through the process of identification, comparison, and interpretation of the financial and sustainability reporting practices presented by the company. The findings of this study show that the company has implemented IFRS well and conveyed ESG information in sufficient detail. However, the integration between financial and sustainability statements is still relatively low because the two are presented separately. This indicates that despite the increase in transparency, the effectiveness of information for stakeholders has not reached an optimal point. Therefore, efforts are needed to strengthen the merger between IFRS and ESG to improve the quality of corporate reporting.

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