Country Regulations and Standard

IAI welcomes IFRS Jurisdictional Profiles and Snapshots, highlighting progress in adopting ISSB Standards. Indonesia appears as a snapshot, supported by its roadmap and SPK drafts aligned with IFRS S1 and S2. These efforts signal commitment to transparent, globally comparable sustainability reporting, improving investor confidence, capital access, and supporting national climate and development goals.

IAI launched the 2024 Sustainability Disclosure Standard Roadmap to guide SPK development aligned with ISSB Standards. It outlines strategies, including mandatory climate disclosures and optional broader sustainability reporting, effective 2027. Developed collaboratively with stakeholders, the roadmap strengthens reporting ecosystems, enhances transparency, and supports Indonesia’s global sustainability commitments and economic competitiveness.