Indonesia Financial Services Authority Sustainability Reporting Requirements

ENFORCEMENT TIMELINE

Enacted 2017 (amended 2024)

Enforcement: Enacted 2017 (amended 2024)

Overview

This is a scheme operated by the Financial Services Authority (OJK) under POJK 51/2017. It requires financial institutions and major listed and large-scale enterprises to regularly prepare sustainability reports and report on their alignment with sustainable finance targets.

Enforcement Timeline

2017: POJK 51/2017 passed.

2020–2024: Sustainability reporting obligations progressively extended from financial institutions to large non-financial enterprises.

Business Impact

- ESG governance

- Sustainability report preparation

- Green finance compliance

- Supply chain information disclosure