Formosa Journal of Science and Technology (FJST)
Vol. 4 No. 9 (2025): September 2025

Accounting for Climate Resilience in Corporate Risk Narratives

Nia Tresnawaty (Universitas Dian Nusantara)
Ana Rusmardiana (UNINDRA PGRI Jakarta)
Budiandru Budiandru (Universitas Muhammadiyah Prof. Dr. Hamka)
Irwan Irwan (Politeknik Negeri Kupang)

Article Info

Publish Date
30 Sep 2025

Abstract

This study examines how 15 energy and manufacturing companies listed on the Indonesia Stock Exchange (2021–2023) disclose climate resilience in annual and sustainability reports. Using descriptive qualitative content analysis, the findings show that disclosures remain largely symbolic and not systematically integrated into risk reporting. The study highlights the gap between climate risk awareness and reporting practices, stressing the need for standardized climate-based risk narratives to enhance information quality and provide practical implications for regulators and report preparers.

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Journal Info
Formosa Journal of Science and Technology (FJST)
Website

Abbrev

fjst

Publisher

PT FORMOSA CENDEKIA GLOBAL

Subject

Humanities Computer Science & IT Education Industrial & Manufacturing Engineering Social Sciences

Description

Formosa Journal of Science and Technology (FJST) is an open-access scientific journal that publishing full-length research papers and review articles covering subjects that fall under the wide spectrum of science and technology. FJST journal is dedicated towards dissemination of knowledge related to ...