Sustainability Reporting from the Perspective of GRI Standards, ISSB/IFRS S1 and S2, and OJK Regulations in Indonesia
インドネシアにおけるGRI基準、ISSB/IFRS S1・S2、OJK規制の観点からのサステナビリティ報告 (AI 翻訳)
Fanti Mariana Siburian, Elda Sianturi, Keren Eoudia Sitompul, Febrison Marbun, Hicca Maria Gandi Putri Aruan
🤖 gxceed AI 要約
日本語
本研究は、インドネシアのPertamina社を事例に、GRI基準、ISSB/IFRS S1・S2、OJK規制に基づくサステナビリティ報告の展開を分析。記述的質的アプローチで文献レビューと比較分析を行い、報告が任意から標準化・統合へ移行したことを示す。GRIは影響重要性、IFRSは財務重要性を強調し、PertaminaはScope 3排出量測定やESGデータ品質に課題を抱える。
English
This study analyzes the development of sustainability reporting based on GRI Standards, ISSB/IFRS S1/S2, and OJK regulations in Indonesia, using PT Pertamina as a case study. Using a descriptive qualitative approach, it finds a shift from voluntary to standardized reporting. GRI emphasizes impact materiality, while IFRS focuses on financial materiality. Pertamina faces challenges in Scope 3 measurement, ESG data quality, and harmonization with global standards.
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開示基準の適用が迫る中、GRIとIFRSの併用やScope 3測定の課題は共通。インドネシアのOJK規制とPertaminaの実践は、新興国での開示実務の参考になる。
In the global GX context
As ISSB standards are adopted globally, this study provides insights into how an emerging economy integrates GRI and IFRS, highlighting challenges in Scope 3 and data quality. Pertamina's case offers lessons for companies in similar contexts.
👥 読者別の含意
🔬研究者:Provides a comparative analysis of GRI and ISSB frameworks in an emerging market context.
🏢実務担当者:Highlights practical challenges in Scope 3 measurement and ESG data quality for reporting teams.
🏛政策担当者:Shows how national regulations (OJK) can drive mandatory sustainability reporting.
📄 Abstract（原文）
This study aims to analyze the development of sustainability reporting based on the GRI Standards, ISSB/IFRS S1 and IFRS S2, and the Financial Services Authority (OJK) regulations in Indonesia, using PT Pertamina (Persero) as a case study. This research applies a descriptive qualitative approach through literature review and comparative analysis of global sustainability reporting frameworks and national regulations. The findings indicate that sustainability reporting has shifted from a voluntary practice to a more standardized and integrated reporting system. The GRI Standards emphasize impact materiality, focusing on corporate impacts on the economy, environment, and society. In contrast, IFRS S1 and IFRS S2 emphasize financial materiality, focusing on sustainability-related risks and opportunities that affect enterprise value, particularly climate-related issues. In Indonesia, OJK Regulation No. 51/POJK.03/2017 plays an important role in encouraging mandatory sustainability reporting for financial service institutions, issuers, and public companies. The case of PT Pertamina indicates that the company has implemented sustainability reporting relatively comprehensively; however, it still faces challenges in measuring Scope 3 emissions, integrating sustainability risks with enterprise value, improving ESG data quality, and harmonizing its reporting practices with global standards. This study highlights the importance of integrating GRI, IFRS S1/S2, and OJK regulations to enhance the transparency, credibility, and comparability of sustainability reporting in Indonesia.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.52970/grdis.v6i3.2415first seen 2026-08-15 04:47:44
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