Analisis Kesiapan Perusahaan Sektor Pertambangan dalam Transisi Standar Akuntansi Keberlanjutan Serta Realita di Lapangan pada PT TIMAH Tbk
DOI:
https://doi.org/10.30640/jumma45.v5i2.8161Keywords:
Gap Analysis, IFRS S1 and S2, PT Timah Tbk, Sustainability Reporting, Symbolic LegitimacyAbstract
This study evaluates the readiness of PT Timah (Persero) Tbk to adopt IFRS S1 and IFRS S2 and examines the consistency between its sustainability disclosures and actual field conditions. The study addresses the transition toward global sustainability reporting standards and the particular challenges faced by state-owned mining companies. Using a descriptive qualitative case study approach, the research conducts a gap analysis of PT Timah’s 2025 Sustainability Report against ISSB requirements and compares reported information with independent evidence from the ongoing tin-trade corruption case in Bangka Belitung. The analysis focuses on the four core pillars of IFRS S1 and IFRS S2: governance, strategy, risk management, and metrics and targets. The findings indicate that PT Timah has established an organizational foundation through its ESG Working Team and digital risk management system (TRIMS). However, significant gaps remain in the financial quantification of sustainability risks, formal climate scenario analysis, Science-Based Targets, and material Scope 3 emissions disclosure. The comparison with field evidence also identifies discrepancies between reported environmental impacts and independent estimates of actual losses. These findings indicate that the company’s readiness remains predominantly structural and procedural. Strengthening financial-metric integration, reporting boundaries, and independent verification is therefore necessary to improve substantive sustainability reporting.
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