Sustainability · ESG
POJK 51/POJK.03/2017 is the OJK regulation that has required issuers to publish a sustainability report since 2017, with a narrative approach. PSPK 1 & 2 are the technical preparation standards, ratified 2025, effective 1 January 2027, adopting IFRS S1/S2: more measurable, based on financial materiality, and connected to the financial statements. OJK is moving toward revising POJK 51 to align with PSPK.
They are often conflated but play different roles. POJK 51/2017 is the regulation requiring a sustainability report. PSPK is the technical standard for how that disclosure is prepared. A standard does not replace the obligation; it clarifies how to meet it.
| Dimension | POJK 51/2017 | PSPK 1 & 2 |
|---|---|---|
| Type | OJK regulation | Standard (DSK IAI) |
| In force | Since 2017 (phased) | Effective 1 January 2027 |
| Basis | National sustainable finance | Adopts IFRS S1 & S2 (ISSB) |
| Approach | Narrative, inside-out | Measurable, decision-useful |
| Connection | Relatively standalone | Connected to financial statements |
For the current financial year, POJK 51/2017 remains the basis of compliance (sustainability report due by 30 April). Toward 2027, the basis shifts to standard-based, more measurable disclosure. OJK supports PSPK and is studying a revision of POJK 51/2017, so issuers should start mapping their practice gaps in 2026.
No. POJK 51/2017 remains the basis for the sustainability reporting obligation. OJK supports PSPK and is moving toward revising POJK 51/2017 for more comprehensive, IFRS-aligned disclosure.
For the current financial year, the obligation still follows POJK 51/2017 and SEOJK 16/2021. PSPK is effective 1 January 2027, with early adoption permitted.
Measurable disclosure connected to the financial statements is more comparable across companies and more trusted by investors and rating agencies, and it eases the 2027 transition.
SAMCGI prepares sustainability and integrated reports for issuers and SOEs, including clients reporting under GRI Standards. We organize data and narrative so your disclosure is measurable and traceable. We do not promise outcomes; we prepare the discipline.
Compiled June 2026 from official sources. Regulations may evolve; check the latest OJK/IDX/IAI provisions before making compliance decisions. This page is informational, not legal or accounting advice.