Sustainability · Readiness

PSPK readiness roadmap for issuers (2025–2027–2028)

Short answer

PSPK 1 & 2 were ratified on 1 July 2025 and are effective 1 January 2027; first full reporting is generally for fiscal year 2027 (published 2028), with early adoption permitted. Because building climate-data systems takes time, readiness is best started in 2025–2026: gap assessment, emissions data (including Scope 3), governance, and materiality.

Timeline at a glance

Period	Milestone
2025	PSPK 1 & 2 ratified (1 July 2025); official launch (August 2025). Begin gap assessment.
2025–2026	Build data systems, climate governance, and disclosure dry runs. Early adoption optional.
1 Jan 2027	PSPK effective. Fiscal year 2027 becomes the first full reporting period.
2028	Publication of reports for fiscal year 2027.

Five readiness steps

Gap assessment, compare current disclosure (POJK 51/SEOJK 16) with PSPK/IFRS S1–S2 requirements.
Data architecture, set up Scope 1/2 emissions collection and value-chain mapping for Scope 3.
Governance, establish Board oversight of climate risk and its data flow.
Materiality, assess sustainability issues that are financially material to the business.
Connectivity, align sustainability-data periods and entities with the financial statements.

Early adoption is permitted. Many large issuers run 1–2 dry-run cycles before 2027 for a smooth transition.

Frequently asked questions

When is the first PSPK report required?

PSPK is effective 1 January 2027; first full reporting is generally for fiscal year 2027, published in 2028. Early adoption is permitted beforehand.

Does POJK 51/2017 still apply until 2027?

Yes. Until PSPK is effective, sustainability-report obligations follow POJK 51/2017 and SEOJK 16/2021. OJK is moving to revise POJK 51 to align with PSPK.

Why start in 2025–2026 if it's only required in 2027?

Building emissions-data systems, especially Scope 3 from suppliers and customers, takes several cycles. Starting early lowers data-quality risk in the mandatory year.

What is most often not ready?

Scope 3 data and connectivity between sustainability data and financial statements are the two least-mature areas.

Official sources

PSPK 1 & PSPK 2, IAI Sustainability Standards Board (ratified 1 July 2025; effective 1 January 2027).
OJK, Sustainable Finance (SPK launch, August 2025).
POJK 51/POJK.03/2017 & SEOJK 16/SEOJK.04/2021 (current obligations).
Official references: OJK · IAI (DSK)

Structuring the PSPK transition now?

SAMCGI guides issuers and SOEs through sustainability and integrated reports, organizing data and narrative to be ready when the standard takes effect. We don't promise outcomes; we prepare the discipline.

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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.