<![CDATA[This study aims to examine the sustainability disclosure of illegal oil mining practices from the perspective of IFRS S1 and IFRS S2 sustainability accounting related to sustainability risks and climate change through an environmental accounting information system. The novelty of this study lies in the integration of IFRS Sustainability Disclosure Standards with the phenomenon of illegal oil mining, which has so far been limitedly studied in environmental accounting and accounting information systems literature. The study adopted identifying emerging patterns through interviews, observations, focus group discussions (FGDs), and supporting documents related to illegal oil mining practices, and understanding the phenomenon in depth. The research informants consisted of 20 people, including illegal oil miners, communities around mining sites, local government officials, and community leaders, based on their experience and involvement in illegal oil mining activities in Musi Banyuasin, Indonesia. The results of the study disclosed that illegal oil mining activities have been oriented toward short-term economic profits without considering environmental sustainability, climate risk management, and ecological accountability. The main findings revealed that environmental damage increased the risk of ecosystem damage, environmental pollution, public health problems, and climate change. In addition, weak supervision and the absence of an environmental accounting information system made these activities difficult to control. This research provides input for policymakers and stakeholders in strengthening natural resource oversight, enhancing environmental accountability, and developing environmental accounting information systems that support sustainable development goals. Theoretically, this research extends the sustainability accounting literature by linking illegal economic practices, climate risk, and IFRS S1 and IFRS S2 standards in a developing country context.]]>
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