ANALISIS TINGKAT KESIAPAN PENGUNGKAPAN STANDAR IFRS S2 TERKAIT IKLIM PADA PERUSAHAAN SEKTOR ENERGI DI INDONESIA

Muh Wira Darmawan (085397976688)

Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi
Vol 10 No 1 (2026): JURNAL SUBSTANSI

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.