PSPK represents a significant step forward in Indonesia’s sustainability reporting landscape, bringing national standards in line with global expectations under IFRS. With a strong focus on financial materiality and integrated reporting, PSPK 1 and 2 require entities to demonstrate how sustainability and climate issues shape their strategy, performance, and access to capital.
As part of this shift, greenhouse gas (GHG) emissions become a core requirement. Scope 1, 2 and 3 disclosures help organisations explain their climate risks and opportunities in a way that is consistent, comparable and aligned with financial decision-making.
Are you ready for this change?
