What is the legal basis for an issuer's annual report contents?

An issuer's or public company's annual report is governed by POJK 29/POJK.04/2016 on the Annual Report of Issuers or Public Companies. Its form and content are detailed in SEOJK 16/SEOJK.04/2021, issued on 29 June 2021, which also governs the sustainability report as part of the annual report.

How many mandatory components does an issuer's annual report have?

Under POJK 29/2016, the annual report must contain ten parts: key financial highlights; share information; the Board of Directors report; the Board of Commissioners report; company profile; management discussion and analysis; corporate governance; social and environmental responsibility (sustainability report); audited annual financial statements; and the responsibility statement of the Board of Directors and Board of Commissioners.

What is the difference between the annual report and the financial statements?

The audited annual financial statements are one of the ten components of the annual report. The annual report is the broader accountability document by the Board of Directors and Board of Commissioners, covering profile, management discussion, governance, and sustainability, in addition to the financial statements.

Annual Report · Corporate Reporting

What are the mandatory components of an issuer's annual report under OJK?

Q: Must the sustainability report be included in the annual report?

A sustainability report is mandatory for issuers and public companies under POJK 51/POJK.03/2017. Under SEOJK 16/2021, it may be presented either as part of the annual report or as a standalone report.

Q: In what language must the annual report be prepared?

The annual report must be prepared in Indonesian. If it is also prepared in English, the English version must contain the same information as the Indonesian version. The annual report is presented in both printed and electronic formats.

Short answer

An issuer's or public company's annual report must contain ten components under POJK 29/POJK.04/2016, with form and content detailed in SEOJK 16/SEOJK.04/2021: financial highlights, share information, the Board of Directors report, the Board of Commissioners report, company profile, management discussion & analysis, governance, social & environmental responsibility (sustainability report), audited financial statements, and the responsibility statement.

Legal basis

The contents of the annual report are governed by POJK 29/POJK.04/2016 on the Annual Report of Issuers or Public Companies. Its form and content are further detailed in SEOJK 16/SEOJK.04/2021, issued on 29 June 2021, which replaced the previous provisions. This circular also governs the presentation of the sustainability report in line with POJK 51/POJK.03/2017.

The ten mandatory components

Key financial highlightsA multi-year summary of financial performance: revenue, profit, assets, liabilities, and key ratios.
Share informationHighest, lowest, and closing prices; trading volume; market capitalization per period; dividends; and corporate actions.
Board of Directors reportPerformance analysis, strategy, policy, and the Board's view on business prospects.
Board of Commissioners reportAssessment of the Board of Directors' performance, view on prospects, and the role of committees under the Board of Commissioners.
Company profileBrief history, line of business, vision and mission, organizational structure, profiles of Directors & Commissioners, human capital, shareholder composition, group structure, and securities listing chronology.
Management discussion and analysis (MD&A)Review of operations by segment, financial performance, solvency, capital structure, material commitments, business prospects, and target-vs-realization comparison.
Corporate governance (GCG)GMS, Board of Directors, Board of Commissioners, audit and other committees, corporate secretary, internal audit, risk management, legal cases, code of ethics, and whistleblowing system.
Social & environmental responsibility / Sustainability reportEconomic, social, and environmental performance under POJK 51/2017 and SEOJK 16/2021; may be embedded in or separate from the annual report.
Audited annual financial statementsPrepared under Financial Accounting Standards and including the public accountant's opinion.
Responsibility statementStatement by members of the Board of Directors and Board of Commissioners on the accuracy of the annual report.

Format and language

The annual report is presented in both printed and electronic formats and must be prepared in Indonesian. If it is also prepared in English, the English version must contain the same information as the Indonesian version, which is why bilingual consistency matters for issuers with a global investor audience.

Frequently asked questions

Must the sustainability report be included in the annual report?

A sustainability report is mandatory for issuers under POJK 51/2017. Under SEOJK 16/2021, it may be part of the annual report or a standalone report.

In what language must the annual report be prepared?

Indonesian is mandatory. If also prepared in English, the content must match the Indonesian version. It is presented in both printed and electronic formats.

What is the difference between the annual report and financial statements?

The audited financial statements are one of the ten components. The annual report is the broader accountability document, covering profile, management discussion, governance, and sustainability.

What happens if a component is incomplete?

An annual report that does not meet the requirements risks becoming a finding and may be subject to administrative sanctions by OJK under applicable rules. Completeness and data consistency therefore matter.

Official sources

POJK 29/POJK.04/2016 on the Annual Report of Issuers or Public Companies (Financial Services Authority / OJK).
SEOJK 16/SEOJK.04/2021 on the Form and Content of the Annual Report of Issuers or Public Companies (issued 29 June 2021).
POJK 51/POJK.03/2017 on the Implementation of Sustainable Finance (basis for the sustainability report).
Official references: OJK

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Compiled June 2026 from POJK 29/2016 and SEOJK 16/2021. Issuer regulations may evolve (e.g. POJK 45/2024); check the latest OJK provisions before making compliance decisions. This page is informational, not legal or accounting advice.