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All Journal Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi
Muh Wira Darmawan
085397976688
Economics, Econometrics & Finance

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ANALISIS TINGKAT KESIAPAN PENGUNGKAPAN STANDAR IFRS S2 TERKAIT IKLIM PADA PERUSAHAAN SEKTOR ENERGI DI INDONESIA Muh Wira Darmawan
SUBSTANSI Vol 10 No 1 (2026): JURNAL SUBSTANSI
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35837/subs.v10i1.3849

Abstract

This study aims to analyze IFRS S2 disclosure readiness in Indonesian energy companies. Data from the 10 largest companies (2023/2024) were collected via purposive sampling. The analysis utilized descriptive content analysis based on the IFRS S2 checklist interpreted through statistical criteria. Findings indicate an average readiness of 87% (Very High Readiness), with governance being the strongest pillar. However, significant gaps exist in internal carbon pricing and scenario analysis disclosures. Practically, management must enhance technical climate risk valuation capabilities before mandatory implementation.
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