Focus · Sustainability

Focus: PSPK 2027 Readiness

PSPK 1 and PSPK 2, the IFRS S1/S2-based sustainability disclosure standards, take effect on 1 January 2027 with first reports from 2026. Every issuer is preparing now. This hub sequences a reading path from definitions to data readiness.

Reading path

What are PSPK 1 and PSPK 2, and when do they take effectIFRS S1/S2 adoption: effective 1 January 2027, first reports from 2026.How POJK 51/2017 differs from PSPKOJK regulation since 2017 vs the IFRS-adoption technical standard.PSPK 2: Scope 1, 2, and 3 emissionsCoverage and calculation basis issuers must disclose.GRI vs PSPK vs SEOJK: which standardMapping which standard issuers use and when.PSPK readiness roadmap for issuersTimeline and five steps toward the 2027 effective date.Sustainability report obligation under POJK 51/2017Who must report, when, and the sanctions.First sustainability report readiness checklistPractical steps to prepare a first SR.Sustainability materiality assessment processImpact vs financial materiality and double materiality.Managing ESG data: from collection to assuranceA traceable, audit-ready ESG data flow.

Official references

OJK · IFRS Foundation (ISSB) · IAI (DSK) · GRI · IDX

Preparing the PSPK transition?

SAMCGI builds standards-based sustainability reports with traceable, audit-ready data. We prepare the discipline, not promise the outcome.

Discuss your PSPK readiness

Updated: 1 July 2026