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October 18, 2025Journal of Economics Finance and Management StudiesOpen Access

Early Stage of IFRS S2 Readiness: Sustainability Disclosure of Indonesian Public Companies in Supporting SDGs

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Authors

SWSri Irviati WahyoeniWAWidyaningsih AzizahHFHotman Fredy

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Overview

Analysis reveals significant differences in IFRS S2 readiness between state-owned and non-state-owned enterprises in Indonesia.

Key Points

  • A significant difference in IFRS S2 disclosure exists between state-owned and non-state-owned enterprises.
  • State-owned enterprises show better preparedness for implementing IFRS S2 compared to their non-state-owned counterparts.
  • The study assesses the current level of sustainability disclosure based on IFRS S2 among Indonesian public companies.
  • Findings highlight the importance of sustainability disclosures in supporting investment decisions related to climate change.

Cite This Study

Wahyoeni et al. (2025) studied this question.

synapsesocial.com/papers/68f3d0c11cb4135751d12c10https://doi.org/10.47191/jefms/v8-i10-20
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