Sustainability · GRI

GRI sustainability report agencies in Indonesia

Short answer

A GRI-based sustainability report requires standards-based structure and consistent disclosure, often combined with OJK rules and the ISSB/PSPK transition. SAMCGI builds standards-based SRs with traceable data, with an SR record for issuers and SOEs.

GRI and how it connects

GRI Standards: an impact reporting framework widely used by Indonesian companies.
Link to OJK: often combined with POJK 51/2017.
ISSB/PSPK transition: decision-useful disclosure, effective 2027.

SAMCGI's approach

SAMCGI builds standards-based sustainability reports with traceable, audit-ready data, and can map GRI alongside OJK rules and PSPK/ISSB standards. The SR record covers issuers and SOEs, presented attributively.

Frequently asked questions

What are the GRI Standards?

A widely used sustainability impact reporting framework covering economic, environmental, and social topics.

How does GRI relate to PSPK?

GRI emphasizes impact (inside-out), while PSPK/ISSB emphasize decision-useful information for investors; the two can be combined.

Does SAMCGI build GRI-based SRs?

Yes, with traceable data and mapping alongside OJK rules and PSPK/ISSB.

When does PSPK take effect?

Effective 1 January 2027, with first reports from 2026.

Official sources

GRI Standards.
POJK 51/POJK.03/2017.
PSPK 1 & 2 (IFRS S1/S2 adoption).
Official references: OJK · IFRS Foundation (ISSB) · GRI · IAI (DSK)

Building a GRI-based SR?

SAMCGI builds standards-based SRs with traceable data and cross-standard mapping. We prepare the discipline, not promise the outcome.

GRI-basedMapped to PSPK/ISSBSR roster

Discuss your needs

Compiled July 2026. Track record and awards are attributive: achieved by clients, prepared by SAMCGI, with verifiable years and organizers. This page is informational, not a promise of outcomes.