Pengungkapan terkait Iklim: Teori dan Masa Depan
DOI:
https://doi.org/10.62194/7mne5688Kata Kunci:
Pengungkapan terkait Iklim , Climate-related disclosures , IFRS S2, TCFD , Bibliometrik, BiblioshinyAbstrak
Perubahan iklim yang cepat dan ekstrem mendorong pengembangan pedoman untuk pelaporan risiko dan peluang terkait iklim. IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information dan IFRS S2 Climate-related Disclosures merupakan standar yang wajib diterapkan oleh negara pengadopsi IFRS. Studi ini bertujuan untuk melakukan tinjauan sistematis atas penelitian-penelitian tentang pengungkapan terkait iklim untuk memetakan teori, perkembangan penelitian, dan rekomendasi ide. Tujuan penelitian dicapai dengan menjawab dua pertanyaan penelitian melalui analisis bibliometrik terhadap 52 dokumen yang diperoleh dari proses SPAR 4-SLR dan PRISMA. Data bibliometrik berasal dari Scopus dan diproses menggunakan biblioshiny dari R Studio. Tahap pertama analisis bibliometrik, yaitu analisis kinerja, menyajikan ringkasan konstituen dari 52 dokumen. Tahap kedua, pemetaan sains, digunakan untuk menjawab pertanyaan penelitian. Pertanyaan penelitian pertama dijawab dengan analisis co-citation dengan reference publication year spectroscopy dan menemukan penggunaan 6 teori yaitu teori perusahaan, kontingensi, institusional, keagenan, legitimasi, dan pemangku kepentingan. Analisis co-word menjawab pertanyaan kedua dengan menggunakan trend topics dan thematic map, yang mengungkapkan tema climate-related disclosure, real effect, greenhouse gas emissions, carbon emissions, environmental disclosure, environmental performance, climate risk, TCFD, and voluntary disclosure berkembang pesat. Sebaliknya, tema hubungan antara penerapan standar pengungkapan terkait iklim dan karakteristik perusahaan tertentu menjadi agenda penelitian berikutnya.
Referensi
Aria, M., & Cuccurullo, C. (2017). bibliometrix: An R-tool for comprehensive science mapping analysis. Journal of Informetrics, 11(4), 959–975. https://doi.org/10.1016/j.joi.2017.08.007
Donthu, N., Kumar, S., Mukherjee, D., Pandey, N., & Lim, W. M. (2021). How to conduct a bibliometric analysis: An overview and guidelines. Journal of Business Research, 133, 285–296. https://doi.org/10.1016/j.jbusres.2021.04.070
Fiandrino, S., Tonelli, A., & Devalle, A. (2022). Sustainability materiality research: A systematic literature review of methods, theories and academic themes. Qualitative Research in Accounting & Management, 19(5), 665–695. https://doi.org/10.1108/QRAM-07-2021-0141
Hodder, L., & Schipper, K. (2025). Standard setting for sustainability reporting. Accounting and Business Research, 55(5), 567–599. https://doi.org/10.1080/00014788.2025.2516288
IFRS Foundation. (2021). Constitution. IFRS Foundation. https://www.ifrs.org/content/dam/ifrs/about-us/legal-and-governance/constitution-docs/ifrs-foundation-constitution-2021.pdf
ISSB. (2023a). IFRS S1: Basis for Conclusions on General Requirements for Disclosure of Sustainability-related Financial Information. IFRS Foundation. https://www.ifrs.org/content/dam/ifrs/publications/pdf-standards-issb/english/2023/issued/part-c/issb-2023-c-basis-for-conclusions-on-ifrs-s1-general-requirements-for-disclosure-of-sustainability-related-financial-information-part-c.pdf
ISSB. (2023b). IFRS S1: General Requirements for Disclosure of Sustainability-related Financial Information. IFRS Foundation. https://www.ifrs.org/content/dam/ifrs/publications/pdf-standards-issb/english/2023/issued/part-a/issb-2023-a-ifrs-s1-general-requirements-for-disclosure-of-sustainability-related-financial-information.pdf
ISSB. (2023c). IFRS S2: Basis for Conclusions on Climate-related Disclosures. IFRS Foundation. https://www.ifrs.org/content/dam/ifrs/publications/pdf-standards-issb/english/2023/issued/part-c/issb-2023-c-basis-for-conclusions-on-ifrs-s2-climate-related-disclosures-part-c.pdf
ISSB. (2023d). IFRS S2: Climate-related Disclosures. IFRS Foundation. https://www.ifrs.org/content/dam/ifrs/publications/pdf-standards-issb/english/2023/issued/part-a/issb-2023-a-ifrs-s2-climate-related-disclosures.pdf
Legaspi, J. L. R. (2026). Climate risk governance and IFRS S2 disclosures in the extractive sector: A baseline analysis. Cogent Business & Management, 13(1), 2645729. https://doi.org/10.1080/23311975.2026.2645729
Lim WM, Kumar, S., & Donthu, N. (2024). How to combine and clean bibliometric data and use bibliometric tools synergistically: Guidelines using metaverse research. Journal of Business Research, 182, 1–31. https://doi.org/10.1016/j.jbusres.2024.114760
Rajabi, M. M., Shen, Y., Linnenluecke, M., Sidhu, B., Nguyen, H., & Smith, T. (2026). Climate-related financial disclosures: A meta-theoretical synthesis for accounting research and practice. Meditari Accountancy Research, 34(1), 328–361. https://doi.org/10.1108/MEDAR-10-2025-3345
TCFD. (2017, June). Recommendations of the Task Force on Climate-related Financial Disclosures. Task Force on Climate-related Financial Disclosures. https://assets.bbhub.io/company/sites/60/2021/10/FINAL-2017-TCFD-Report.pdf
TCFD. (2022, December). Task Force on Climate-related Financial Disclosures: Overview. Task Force on Climate-related Financial Disclosures. https://assets.bbhub.io/company/sites/60/2022/12/tcfd-2022-overview-booklet.pdf
Tumewang, Y. K., Ntim, C. G., & Haque, F. (2025). Task force on climate-related financial disclosures: A systematic literature review and future research agenda. Business Strategy and the Environment, 34(8), 10033–10058. https://doi.org/10.1002/bse.70112
Zhou, S. (2022). Reporting and Assurance of Climate-Related and Other Sustainability Information: A Review of Research and Practice. Australian Accounting Review, 32(3), 315–333. https://doi.org/10.1111/auar.12387
Unduhan
Telah diserahkan
diterima
Diterbitkan
Cara Mengutip
Terbitan
Bagian
Lisensi
Hak Cipta (c) 2026 Maharani Dhian Kusumawati (Author)
Artikel ini berlisensi Creative Commons Attribution 4.0 International License.
