On 1 July 2025, the Sustainability Standards Board of the Institute of Indonesia Chartered Accountants (Dewan Standar Keberlanjutan Ikatan Akuntan Indonesia – DSK IAI) published Indonesia’s first national Sustainability Disclosure Standards (Standar Pengungkapan Keberlanjutan/SPK):
- PSPK 1 - General Requirements for Disclosure of Sustainability-related Financial Information (Persyaratan Umum Pengungkapan Informasi Keuangan Terkait Keberlanjutan); and
- PSPK 2 - Climate-related Disclosures (Pengungkapan Terkait Iklim).
The issuance of SPK represents one key aspects in response to the SPK Roadmap, published in December 2024, which set out strategic directions for the development and phased implementation of sustainability disclosure standards in Indonesia.
These standards will become effective for annual reporting periods beginning on or after 1 January 2027. Nonetheless, these standards do not prescribe which entities that shall apply them (or in case of the regulator decides adoption in phases for differing category of entities), when each category of entity shall apply them.
