국내 지속가능성 보고서의 IFRS S1, S2 수용 수준에 대한 연구

[Purpose]This study examines the core contents of the IFRS S1 and S2 exposure drafts announced on March 31, 2022, and analyzes the level of acceptance of the exposure draft for firms who issued sustainability report to discuss potential problems and improvement plans when introducing IFRS sustainability reporting standards. [Methodology]This study selects the key disclosure requirements of IFRS S1 (general features) and S2 and evaluates the acceptance level of domestic listed companies (136 companies) that have prepared and disclosed sustainability reports for fiscal year 2020. To this end, sustainability disclosure coverages in accordance with IFRS sustainability reporting standards are compared and analyzed by four pillars subjects, industry, and TCFD membership. [Findings]We found than the overall disclosure level of IFRS S1 and S2 was very low. By subject, the disclosure coverage (quality) of governance, metrics and targets, and decision－making, which are sub－topics of strategy was relatively high. The disclosure coverage of financial position, financial performance and cash flows, climate resilience was significantly low. The disclosure coverage was relatively good for qualitative indicators and past information by nature, but the disclosure coverage was very low for forward looking estimation and reasoning, quantitative indicators, and detailed plans. [Policy Implications]This presents low disclosure coverage of sustainability reporting of domestic firms in accordance with IFRS sustainability reporting standards insufficient to achieve the goals of the standards which prioritize forward looking estimation, quantitative indicators, and the linkage between sustainability information and financial information. [Policy Implications]This presents low disclosure coverage of sustainability reporting of domestic firms in accordance with IFRS sustainability reporting standards insufficient to achieve the goals of the standards which prioritize forward looking estimation, quantitative indicators, and the linkage between sustainability information and financial information. The analysis results suggested the need for effort to be ready for introducing the standards. In particular, it is suggested that a buffering effect can be expected by actively introducing TCFD, which provided a platform for IFRS sustainability reporting.