Sustainability · Readiness
First sustainability report readiness checklist
Short answerA first sustainability report most often stalls on data readiness. The core checklist: set a framework (e.g., GRI), run a materiality assessment, build a data-collection system (environmental, social, governance), establish sustainability governance, and align with POJK 51/2017 and the direction of PSPK.
Checklist
- Framework, choose a reference standard (e.g., GRI); understand the PSPK direction.
- Materiality, identify material issues with stakeholders.
- Data, define metrics, sources, and collection owners.
- Environment, start energy, emissions, water, waste data (including Scope 1/2).
- Social & governance, workforce, OHS, community; ESG governance structure.
- Compliance, align with POJK 51/2017 and prepare for PSPK.
Start data collection well before the deadline. Scope 3 data and connectivity with financials mature the slowest.
Frequently asked questions
Which standard for a first sustainability report?
Many issuers use GRI as a framework to meet POJK 51/2017 while preparing for PSPK (effective 2027).
What's the most important first step?
Materiality assessment and data-system setup. Without reliable data, disclosure is hard to trust.
How long to prepare a first sustainability report?
It depends on data readiness; often a full cycle to build collection systems before a quality report.
Must we follow PSPK immediately?
The current obligation is POJK 51/2017; PSPK is effective 2027. Preparing data early eases the transition.
Official sources
- POJK 51/POJK.03/2017 (sustainability report).
- GRI Standards (disclosure framework).
- PSPK 1 & 2, IAI Sustainability Standards Board (effective 1 January 2027).
- Official references: OJK · GRI · IAI (DSK)
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Compiled June 2026 from official sources. Regulations and practices evolve; verify the latest OJK/IDX/IAI/KNKG provisions before making decisions. This page is informational, not legal or accounting advice.
