Indonesia is accelerating its 2060 net-zero target through a regulated national carbon market combining ETS, voluntary offsets, carbon tax, and results-based payments to support its NDC. The IAI publication also addresses policy direction and accounting treatment of carbon units based on PSAK and practical guidance in BI IAI Volume 4.
Sejak perdagangan karbon dimulai 2023, muncul isu akuntansi terkait unit karbon. DSAK IAI menerbitkan BI Volume 4 (2024) yang membahas pengakuan, penggunaan, penjualan, dan liabilitas emisi. Karena belum ada PSAK khusus, entitas merujuk standar relevan. BI bertujuan meningkatkan konsistensi dengan acuan IFRIC dan praktik lokal Indonesia.
The seventh TF-CCR publication outlines steps for adopting IFRS S1 and S2, effective January 2024. Companies must assess reporting gaps, restructure sustainability practices, and build data processes and controls. While implementation is challenging, it enhances transparency and long-term value. The publication provides guidance on sustainability reporting developments from Indonesia’s perspective.