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Abstract This research aims to analyse the gaps in a company’s annual reports related to the disclosure requirements in the International Financial Reporting Sustainability Standard (IFRS) S1 and compare them to other companies and business sectors in Southeast Asia. This research analyses 224 companies listed on Environmental, Social and Governance (ESG)-related indexes in Thailand, Singapore, Indonesia and Malaysia. The assessment was done using a disclosure quality matrix consisting of four criteria: (1) Governance (GOV); (2) Strategy (STR); (3) Risk (RSK); and (4) Target and Metrics (MTR). The results of the study show that: (1) Based on the extent and quality of the disclosures, almost all companies fully disclosed GOV, STR and RSK but not MTR; (2) In general, there is a difference between the extent and quality of the disclosures among countries and industries; (3) From the four clusters formed, 94 out of 224 companies classified in the best clusters, while only 12 out of 224 companies classified in the worst clusters. This research implies that there is still much to be done to improve sustainability reporting, including an effort to reduce disparities in the quality and extent of disclosure between countries and business sectors. Downloads Download data is not yet available. Downloads FULL TEXT Published 2022-11-28 How to Cite Pratama, A., Jaenudin, E., & Anas, S. (2022). Environmental, Social, Governance - Sustainability Disclosure Using International Financial Reporting Sustainability Standards S1 in Southeast Asian Companies: A Preliminary Assessment. International Journal of Energy Economics and Policy, 12(6), 456–472. https://doi.org/10.32479/ijeep.13581 More Citation Formats ACM ACS APA ABNT Chicago Harvard IEEE MLA Turabian Vancouver Download Citation Endnote/Zotero/Mendeley (RIS) BibTeX Issue Vol. 12 No. 6 (2022) Section Articles License Submission of an article implies that the work described has not been published previously , that it is not under consideration for publication elsewhere, that its publication is approved by all authors and tacitly or explicitly by the responsible authorities where the work was carried out, and that, if accepted, will not be published elsewhere in the same form, without the written consent of the Publisher. The Editors reserve the right to edit or otherwise alter all contributions, but authors will receive proofs for approval before publication. Make a Submission Make a Submission Dergi Kapağı

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