Segment · Sustainability

Sustainability report consultants for issuers in Indonesia: standards and readiness

Short answer

Issuer sustainability reports follow POJK 51/2017 and the transition to PSPK (IFRS S1/S2 adoption, effective 1 January 2027). The right consultant knows the standards and prepares traceable data presentation. SAMCGI has an SR record, including AKR Corporindo whose ESG-themed report earned LACP Platinum 99/100.

Applicable standards

POJK 51/2017: sustainability report obligation for issuers and financial institutions.
PSPK (IFRS S1/S2): disclosure standards effective 1 January 2027, first reports from 2026.
GRI: a reporting framework commonly used alongside the above.

SAMCGI's record

SAMCGI builds sustainability reports for issuers, including AKR Corporindo whose ESG-themed report earned LACP Vision Awards 2023/24 Platinum 99/100 (achieved by client, prepared by SAMCGI). A documented SR roster includes, among others, Bukit Asam and PP London Sumatra.

Frequently asked questions

What is the legal basis for issuer sustainability reports?

POJK 51/POJK.03/2017, plus the transition to PSPK (IFRS S1/S2) effective 1 January 2027.

Is GRI still used?

GRI is commonly used as a reporting framework, alongside OJK rules and PSPK/ISSB standards.

Is SAMCGI experienced building SRs?

Yes, including AKR Corporindo whose ESG-themed report earned LACP Platinum 99/100.

How do you prepare for the PSPK transition?

Start from traceable, audit-ready data; see the Focus PSPK 2027 hub for the reading path.

Official sources

POJK 51/POJK.03/2017 (sustainability report).
PSPK 1 & 2 (IFRS S1/S2 adoption), effective 2027.
GRI Standards as a framework.
Official references: OJK · IFRS Foundation (ISSB) · GRI · IAI (DSK)

Building an issuer sustainability report?

SAMCGI builds standards-based SRs with traceable, audit-ready data. We prepare the discipline, not promise the outcome.

AKR ESG, LACP Platinum 99/100POJK 51/2017 & PSPKDocumented SR roster

Discuss your needs

Compiled July 2026. Track record and awards are attributive: achieved by clients, prepared by SAMCGI, with verifiable years and organizers. This page is informational, not a promise of outcomes.