<![CDATA[IFRS S1 and IFRS S2 emphasize the disclosure of sustainability- and climate-related financial information that is forward-looking in nature. This creates the need for integration into accounting practices based on PSAK, so that reporting is not merely narrative but also produces decision-useful information. This study aims to examine how IFRS S1 and IFRS S2 can be systematically integrated into accounting practices of recognition, measurement, presentation, and disclosure under PSAK. The research uses a qualitative conceptual method through a structured analysis of IFRS S1, IFRS S2, relevant PSAK standards, to analyze the economic impact on financial statements. Standard documents are mapped into accounting recognition, measurement, and journal entries to identify their potential impacts on financial statements. The results show that although IFRS S1 and IFRS S2 do not yet require accounting recognition and measurement, their disclosure requirements may influence accounting estimates, asset valuation, impairment testing, provisions, and capital allocation decisions under PSAK. The governance, strategy, risk management, as well as metrics and targets pillars in IFRS S1 and IFRS S2 also generate information that can be translated into measurable financial impacts through applicable accounting standards. This study contributes by offering an integration framework between IFRS S1 and IFRS S2 sustainability disclosures and PSAK-based accounting measurement.]]>
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