29/10/2026
𝗔 𝘀𝘂𝘀𝘁𝗮𝗶𝗻𝗮𝗯𝗶𝗹𝗶𝘁𝘆 𝗿𝗲𝗽𝗼𝗿𝘁 𝗶𝘀 𝗻𝗼 𝗹𝗼𝗻𝗴𝗲𝗿 𝗲𝗻𝗼𝘂𝗴𝗵 𝘁𝗼 𝘀𝗮𝘁𝗶𝘀𝗳𝘆 𝗢𝗝𝗞.
Under the proposed RPOJK Sustainable Finance framework (RPOJK SF), historic disclosures won’t cut it. Regulators are shifting the mandate from retrospective reporting to forward-looking, actionable Climate Transition Plans.
Three critical shifts every board and reporting team in Indonesia should have on their radar:
• 𝗜𝗦𝗦𝗕 𝗛𝗮𝗿𝗺𝗼𝗻𝗶𝘀𝗮𝘁𝗶𝗼𝗻: Disclosures will anchor to Indonesia’s upcoming PSPK 1 and PSPK 2 standards, aligned directly with IFRS S1 and IFRS S2.
• 𝗠𝗮𝗻𝗱𝗮𝘁𝗼𝗿𝘆 𝗔𝘀𝘀𝘂𝗿𝗮𝗻𝗰𝗲: Independent third-party assurance is set to become mandatory prior to submission to eliminate greenwashing.
• 𝗣𝗵𝗮𝘀𝗲𝗱 𝗖𝗼𝗺𝗽𝗹𝗶𝗮𝗻𝗰𝗲: Wave 1 hits Main Board issuers (BEI) and large commercial banks (KBMI) as early as 2027, followed by mid-tier entities in 2028 and full rollout by 2030.
The steepest operational challenge won't just be governance sign-offs—it will be establishing credible Scope 3 value chain baselines and integrating climate risk into long-term financial planning.
👉 𝗦𝘄𝗶𝗽𝗲 𝘁𝗼 𝘀𝗲𝗲 the proposed phased compliance timeline and the five core steps to build an audit-ready transition roadmap.
🔗 𝗕𝗼𝗼𝗸 𝗮 𝗿𝗲𝗮𝗱𝗶𝗻𝗲𝘀𝘀 𝗿𝗲𝘃𝗶𝗲𝘄 to evaluate your compliance pathway: aczh.dev/j