ASEAN CPA Secretariat

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Indonesia’s IFRS Jurisdictional Snapshots

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.
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Roadmap of Indonesian Sustainability Disclosure Standards

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.
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Regulation of Financial Services Authority of the Republic of Indonesia Number 51/POJK.03/2017 concerning the Implementation of Sustainable Finance for Financial Service Institutions, Issuers, and Public Companies

Peraturan OJK No. 51/POJK.03/2017 mengatur penerapan keuangan berkelanjutan bagi lembaga jasa keuangan, emiten, dan perusahaan publik. Berlaku sejak 27 Juli 2017, regulasi ini mewajibkan integrasi prinsip keberlanjutan dalam kegiatan usaha serta pelaporan. Dokumen pendukung mencakup penjelasan, lampiran, dan petunjuk teknis implementasi.
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Circular Letter of the Financial Services Authority of the Republic of Indonesia Number 16/SEOJK.04/2021 concerning the Form and Content of the Annual Report of Issuers or Public Companies

Surat Edaran OJK No. 16/SEOJK.04/2021 mengatur bentuk dan isi laporan tahunan bagi emiten dan perusahaan publik di sektor pasar modal. Berlaku sejak 29 Juni 2021, regulasi ini menetapkan standar penyusunan laporan tahunan guna meningkatkan transparansi, akuntabilitas, serta kualitas informasi bagi pemangku kepentingan.
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Thailand Taxonomy – Waste Management Sector

This document outlines Thailand’s sustainable taxonomy criteria for the waste management sector, focusing on activities like waste collection, treatment, recycling, and disposal. It promotes environmentally sound practices by classifying activities as green, amber, or red based on their contribution to climate and pollution goals. The aim is to guide investment towards sustainable waste infrastructure and circular economy practices.
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Thailand Taxonomy – Manufacturing Sector

This document likely applies Thailand’s sustainable finance taxonomy to the manufacturing and industrial sector, detailing criteria for classifying activities (e.g. heavy industry, chemicals, electronics) into green, amber, or red tiers. It probably sets thresholds for energy efficiency, emissions intensity, and pollution to guide sustainable investment.
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Thailand Taxonomy – Construction & Real Estate Sector

This guidance applies Thailand’s sustainable finance taxonomy to the construction and real estate sector, defining criteria for new builds, renovations, acquisitions, and installations. It uses an emissions-per-square-meter metric and sets thresholds aligned with green certification standards (e.g., TREES, LEED, EDGE). Activities are classified under a traffic-light system (green, amber, red) to steer investments toward environmentally sustainable projects.
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Thailand Taxonomy – Agriculture Sector

This document presents Thailand’s sustainable finance taxonomy for the agriculture sector. It classifies activities (e.g. crop, livestock, forestry) into green, amber, or red categories based on environmental impact, aiming to guide climate-aligned investment and policy.
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Thailand Taxonomy – Essential Criteria (Do No Significant Harm and Minimum Social Safeguards)

This PDF introduces Do No Significant Harm (DNSH) and Minimum Social Safeguards (MSS) as essential criteria underpinning Thailand’s sustainable finance taxonomy. DNSH ensures that any activity advancing one environmental objective doesn’t significantly damage others (e.g., climate change, water, pollution, biodiversity). MSS requires adherence to international labor and human rights standards throughout taxonomy application.
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Thailand Taxonomy – Introduction conceptual framework and methodological approach

The Thailand Taxonomy provides a framework to classify economic activities by environmental impact using a green–amber–red system. It defines six environmental objectives: climate change mitigation & adaptation, marine/water resource protection, circular economy, pollution control, and biodiversity restoration. It aims to guide sustainable finance and support Thailand’s transition to a low-carbon economy.
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NDC Action Plan on Mitigation 2021 – 2030

The NDC Action Plan on Mitigation (B.E. 2564 – 2573, or 2021 – 2030) has been developed to serve as a framework for sectoral greenhouse gas mitigation efforts, aligning with the country’s Nationally Determined Contribution (NDC). The plan aims to achieve a greenhouse gas reduction target of 30 – 40 percent below the Business as Usual (BAU) scenario by the year 2030 (B.E. 2573). This will be accomplished through actions across five key sectors: Energy, Transport, Industrial Process and Product Use (IPPU), Waste and Industrial Wastewater Management, and Agriculture. Note: Available in Thai only.
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