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IFRS S2下のサステナビリティ会計コンプライアンス：3つの規制段階における公開企業の炭素排出開示に関する体系的文献レビュー

Sustainability Accounting Compliance Under IFRS S2: Carbon Emission Disclosure in Public Enterprises Across Three Regulatory Phases, A Systematic Literature Review (原題)

Widyaningsih Azizah, Eka Sudarmaji

Journal of International Accounting, Taxation and Information Systems📚 査読済 / ジャーナル2026-06-23#開示インフラOrigin: Global経営インパクト: 調達リスク対象セクター: cross_sector
DOI: 10.70865/jiatis.v3i2.153
原典: https://doi.org/10.70865/jiatis.v3i2.153
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🤖 gxceed AI 要約

日本語

本レビューは、IFRS S2気候関連開示への公開企業の対応を、任意開示・強制適用・初期執行の3段階で整理した。154件の文献をPRISMAに沿って分析し、大規模・国有企業や既存の強制枠組みがある国ほど開示が完全で、途上国ではScope 3の空白と制度的能力不足が顕著だと示す。規制段階の進行、取締役会ガバナンス、デジタルデータ基盤がコンプライアンス品質を規定すると結論づける。

English

This systematic review synthesizes 154 studies on how public enterprises comply with IFRS S2 carbon disclosure across voluntary, mandatory, and early-enforcement phases. It finds larger, state-affiliated firms in jurisdictions with pre-existing mandatory frameworks disclose more completely, while developing-country evidence shows moderate indices, persistent Scope 3 gaps, and capacity deficits. Compliance quality is driven by regulatory phase, board governance, and digital data infrastructure.

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

IFRS S2は日本ではSSBJ基準として国内制度化が進み、有報や統合報告書での開示義務化が議論されている。本レビューは、規制段階の進行とガバナンス・デジタル基盤の重要性を示し、日本企業がSSBJ対応を進める際の実装順序やScope 3開示の課題を考える上で示唆に富む。

In the global GX context

IFRS S2 is the global baseline for climate disclosure, closely aligned with TCFD and informing ISSB adoption across jurisdictions. This review provides evidence on compliance determinants—regulatory phase, governance, and data infrastructure—useful for policymakers and standard setters designing sequenced implementation and for global scholarship on disclosure quality.

👥 読者別の含意

🔬研究者:IFRS S2コンプライアンスの決定要因と研究ギャップを整理し、今後の実証研究の枠組みを提供する。

🏢実務担当者:SSBJ/IFRS S2対応に向け、ガバナンス体制と炭素会計・ESGデータ基盤への投資を優先すべき根拠を示す。

🏛政策担当者:規制段階に応じた順序立った導入と、企業の能力構築支援の必要性を示唆する。

📄 Abstract（原文）

This review examines how public enterprises across three regulatory phases which are voluntary disclosure, mandatory adoption, and early enforcement comply with carbon emission disclosure requirements under IFRS S2 Climate-related Disclosures, issued by the International Sustainability Standards Board in June 2023. Despite the growing urgency of climate accountability, empirical evidence on whether public enterprises genuinely meet IFRS S2 obligations, and what explains variation in compliance quality, remains fragmented. A systematic search of four databases (Google Scholar, Semantic Scholar, Scopus, and CrossRef) produced a final corpus of 154 peer-reviewed articles, book chapters, and conference papers published between 2006 and 2026, screened according to PRISMA guidelines. Thematic synthesis identified three overlapping evidence clusters: standard adoption readiness in emerging economies, governance and board-level determinants of disclosure quality, and the role of digital data infrastructure in enabling compliance. Findings show that larger, state-affiliated enterprises in jurisdictions with pre-existing mandatory frameworks tend to disclose more completely, while most developing-country evidence points to moderate disclosure indices, persistent Scope 3 gaps, and significant institutional capacity deficits. The review supports three empirical hypotheses: compliance quality improves with regulatory phase progression, board governance quality positively moderates that relationship, and digital data capability independently predicts compliance quality across all three phases. Practically, the findings argue for sequenced implementation strategies that align regulatory mandates with investments in governance structures, carbon accounting capacity, and ESG data infrastructure. IFRS S2 compliance is not purely a technical reporting exercise; it is a function of institutional commitment, organisational governance, and digital readiness.

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