Sustainability · Climate

PSPK 2: Scope 1, 2, and 3 emissions issuers must disclose

Short answer

PSPK 2 is Indonesia's climate-related disclosure standard adopting IFRS S2. Issuers disclose greenhouse-gas emissions across three scopes: Scope 1 (direct emissions from owned/controlled sources), Scope 2 (indirect emissions from purchased energy), and Scope 3 (other value-chain emissions). Calculations follow the GHG Protocol, alongside governance, strategy, risk management, and metrics and targets. Effective 1 January 2027.

The three emission scopes

Scope	Definition	Examples
Scope 1	Direct emissions from sources owned or controlled by the company	Fuel combustion at plants, operational vehicles, production processes
Scope 2	Indirect emissions from purchased and consumed energy	Purchased electricity, steam, heating/cooling
Scope 3	Other indirect emissions across the value chain (upstream & downstream)	Purchased goods/services, logistics, business travel, use of sold products

More than an emissions number

PSPK 2 follows the IFRS S2 structure across four disclosure pillars: governance (oversight of climate risk), strategy (impact of climate risks & opportunities on the business), risk management (how risks are identified and managed), and metrics and targets (including Scope 1–3 emissions and reduction targets).

Common challenges

Scope 3 is hardest because it needs data from suppliers and customers outside direct control.
Consistent organizational boundaries (operational vs financial control) determine what falls under Scope 1/2.
Connectivity with financial statements: PSPK emphasizes financial materiality, so climate data must align with the financial reporting period and entity.

PSPK 2 provides certain transition reliefs in the early years (e.g., for Scope 3). Check the official DSK IAI transition provisions for your adoption year.

Frequently asked questions

Must every issuer report Scope 3?

PSPK 2 requires Scope 3 disclosure as part of greenhouse-gas emissions but provides transition reliefs in early adoption years. Relevant coverage depends on the company's value-chain materiality assessment.

Which standard is used to calculate emissions?

Greenhouse-gas calculations generally follow the GHG Protocol, which also underpins IFRS S2 as adopted by PSPK 2.

When do issuers first report under PSPK 2?

PSPK is effective 1 January 2027, so the first full reporting is generally for fiscal year 2027 (published 2028). Early adoption is permitted.

How does PSPK 2 differ from existing POJK 51 sustainability reports?

POJK 51/2017 requires a narrative sustainability report; PSPK 2 adds a technical, measurable climate-disclosure standard connected to the financial statements.

Official sources

PSPK 2, Sustainability Reporting Standard on climate (IAI Sustainability Standards Board), adopting IFRS S2.
IFRS S2 Climate-related Disclosures (ISSB).
GHG Protocol, Corporate Accounting and Reporting Standard (Scope 1/2/3).
Official references: IFRS Foundation (ISSB) · 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.