THE MAPPING OF IFRS S1 AND S2 WITH SEOJK-16-2021

Amelia Setiawan; Agung Nugroho Soedibyo; Samuel Wirawan; Hamfri Djajadikerta; Haryanto Haryanto; Sandra Faninda

doi:10.24071/icebmr.v2i1.200

Authors

Amelia Setiawan Parahyangan Catholic University Author
Agung Nugroho Soedibyo PT. perta life insurance Author
Samuel Wirawan Parahyangan Catholic University Author
Hamfri Djajadikerta Parahyangan Catholic University Author
Haryanto Haryanto STIE Mulia Singkawang Author
Sandra Faninda Parahyangan Catholic University Author

DOI:

https://doi.org/10.24071/icebmr.v2i1.200

Keywords:

FRS S1, IFRS S2, SEOJK-16-2021, Sustainability, Risk Management

Abstract

The new era of corporate reporting began with the publication of IFRS S1 and S2 as a guide for companies to disclose sustainability reports. Indonesia has not made rules that adopt S1 and S2. The Indonesian government has issued SE OJK 16 2021 as an addition to SE OJK 2016. This research was conducted by mapping between IFRS S1 and S2 and SE OJK 2021; conducting literature studies on the early application of IFRS S1 and S2 in various countries; and made recommendations on indicators for conformity assessment of IFRS S1 and S2 with SE OJK 2021. Based on the results of the research, a fairly high level of conformity was obtained between IFRS S1 and S2 and SE OJK 2021 and not many countries have implemented IFRS S1 and S2. This study also produced recommendations for IFRS S1 and S2 assessment indicators.

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