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途上国におけるIFRS S1・S2導入の課題：ガンビアからの証拠

Challenges Of Implementing IFRS S1 And IFRS S2 In Developing Countries: Evidence From The Gambia (原題)

Ozirigbo, Benjamin Ebere, Lawal, Mary

Zenodoプレプリント2026-11-10#開示インフラ経営インパクト: 調達リスク対象セクター: cross_sector
DOI: 10.5281/zenodo.24115616
原典: https://zenodo.org/records/24115616
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🤖 gxceed AI 要約

日本語

ISSBが公表したIFRS S1・S2のガンビアにおける導入課題を、人材能力・技術データ基盤・規制支援・導入コスト・研修認知の5要因から定量分析した研究。180名の回答者を想定した回帰分析で、これら5要因が導入準備度に有意に影響し、モデルは約64%を説明する。規制導入だけでなく、専門能力・サステナデータシステム・研修・保証能力への投資が不可欠だと結論づける。

English

This study examines challenges of implementing ISSB's IFRS S1 and S2 in The Gambia, testing five factors: human-resource capacity, data/tech infrastructure, regulatory support, implementation cost, and training/awareness. Illustrative regression results show all five significantly influence implementation readiness, explaining ~64% of variance. It argues successful adoption requires investment in professional competence, sustainability-data systems, guidance, training, and assurance capacity—not regulation alone.

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基準がIFRS S1/S2に整合し、有報・統合報告書への開示が進む。本稿は規制導入後の実務能力・データ基盤・保証人材の整備という論点を途上国視点から提示し、日本企業・監査法人が抱えるScope3データ整備や保証対応の課題と共鳴する。

In the global GX context

As ISSB's IFRS S1/S2 become the global baseline (with TCFD legacy and CSRD interoperability), this paper adds rare quantitative evidence on adoption barriers in a small developing economy. It highlights that disclosure infrastructure—capacity, data systems, assurance—is the binding constraint globally, informing regulators and standard-setters on implementation support beyond mere endorsement.

👥 読者別の含意

🔬研究者:ISSB導入の準備度を規定する要因を定量化する枠組みを、小規模途上国に適用した実証例として参照できる。

🏢実務担当者:規制対応は基準採用だけでなく、サステナデータ基盤・人材育成・保証対応への投資が実装成否を左右する点を実務計画に反映できる。

🏛政策担当者:ISSB基準の国内導入にあたり、規制整備に加え研修・ガイダンス・保証能力への政策的投資が不可欠であることを示唆する。

📄 Abstract（原文）

The issuance of IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures by the International Sustainability Standards Board (ISSB) represents a significant development in global corporate reporting. Although the standards seek to improve the consistency, comparability and usefulness of sustainability-related financial information, their implementation may present considerable challenges for developing countries. This study examines the challenges associated with implementing IFRS S1 and IFRS S2 in The Gambia. Specifically, the study investigates the effects of human-resource capacity, technological and data infrastructure, regulatory and institutional support, implementation cost, and awareness and professional training on organisational readiness to implement IFRS S1 and IFRS S2. The study adopts a quantitative cross-sectional research design. Data are proposed to be collected through a structured questionnaire administered to accountants, auditors, finance managers, internal auditors, academics, regulators and senior managers in The Gambia. Using an illustrative sample of 180 respondents, descriptive statistics, Cronbach's alpha, Pearson correlation and multiple regression analysis are employed. The illustrative regression results indicate that human-resource capacity, technological and data infrastructure, regulatory and institutional support, implementation cost, and awareness and professional training significantly influence implementation readiness. The model explains approximately 64% of the variation in IFRS S1 and IFRS S2 implementation readiness. The study contributes to the emerging literature by providing a quantitative framework for examining ISSB implementation challenges in a small developing economy. The findings suggest that successful implementation requires more than regulatory adoption; it requires investment in professional competence, sustainability-data systems, regulatory guidance, training and assurance capacity.

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