Indonesia Knowledge Hub – ASEAN CPA Secretariat

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Indonesia

Accountancy Jobs and Skills

Mar 4, 2026

IAI COMPREHENSIVE CORPORATE REPORTING TASK FORCE PUBLICATION – ISSUE NO. 04/VI/2022

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.

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Country Regulations and Standards

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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State of Play Reports

Mar 4, 2026

Key Audit Matters Insight 2022

IAI menerbitkan Key Audit Matters Insights 2022 bersama mitra akademik dan CAANZ. Laporan ini memberikan wawasan penting bagi profesional, investor, dan regulator. KAM meningkatkan transparansi dan kualitas komunikasi audit. Temuan riset mendukung praktik audit yang andal serta pengambilan keputusan yang lebih baik di tingkat nasional dan global.

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Sustainability Practices in Business

Mar 4, 2026

Get Started with IFRS Sustainability Disclosure Standards

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.

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Technical Guidances

Mar 4, 2026

Implementation Bulletin on Carbon Unit Transactions

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.

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