Environmental Accounting Disclosures Related to IFRS S1 and IFRS S2 Policies: Evidence on Hospital Companies Listed on the Indonesia Stock Exchange

This study aims to evaluate environmental accounting disclosures related to IFRS S1 and IFRS S2 policies in hospital companies listed on the Indonesia Stock Exchange. The method carried out is qualitative descriptive with an evaluation approach to the company's sustainability report that is published. The results of the study show that the majority of hospital companies have disclosed their environmental costs and sustainability aspects according to IFRS S1 standards because they comply with the rules that apply in Indonesia, namely the Financial Services Authority Regulation Number 51/POJK.03/2017 and The Global Reporting Initiative 2021. However, there are still few companies that disclose aspects of IFRS S2 related to climate because they have not been regulated in the regulations that apply in Indonesia in the publication of company reports. Now, after the issuance of the IFRS S2 standard, the government should adjust the rules related to company reporting. Companies should also be more aware in reporting the climate impact of their business activities.