Annual Report · Integrated
Integrated Reporting (<IR>) is a reporting approach that combines financial and non-financial information to show how a company creates value over time. Its framework (now under the IFRS Foundation) emphasizes six capitals, financial, manufactured, intellectual, human, social & relationship, and natural, and connectivity across information. Many Indonesian issuers produce integrated reports for a more complete value narrative.
An integrated report connects strategy, governance, performance, and prospects into one value-creation narrative, meeting investors' and analysts' need for a complete picture beyond financial figures alone.
There is no separate OJK obligation for <IR>; it is a voluntary framework. Issuers can present integrated reports while meeting annual-report and sustainability obligations.
Showing how a company creates value over time through six capitals and connectivity between strategy, governance, performance, and prospects.
The <IR> framework was originally developed by the IIRC and is now under the IFRS Foundation.
The annual report meets mandatory content; the integrated report adds a value-creation lens and connectivity between financial and non-financial information.
SAMCGI prepares integrated reports for issuers and SOEs, organizing the value-creation narrative and connectivity across information. We prepare the discipline, not promise outcomes.
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.