Sustainability · Regulation

Sustainability report obligation under POJK 51/2017: who, when, sanctions

Short answer

POJK 51/POJK.03/2017 on Sustainable Finance requires financial institutions, issuers, and public companies to apply sustainable finance and produce sustainability reports periodically. Application is phased by institution type. Non-compliance may incur administrative sanctions from OJK. The technical disclosure standard is evolving toward PSPK (effective 2027).

Who is obligated

The obligation covers financial institutions (banks, finance companies, etc.), issuers, and public companies. Scope and timing differ by type and size (phased).

What is reported

Sustainability strategy and performance (economic, environmental, social).
Sustainability governance and commitments.
May be presented separately or as part of the annual report.

Timing & consequences

Aspect	Note
Submission	Periodic (annual), per applicable provisions and deadlines.
Non-compliance	May incur administrative sanctions from OJK.
Direction	OJK supports PSPK and is moving to revise POJK 51 to align with IFRS.

POJK 51 sets the obligation; PSPK sets the technical disclosure standard. They complement rather than replace each other.

Frequently asked questions

Is POJK 51/2017 still in force?

Yes. POJK 51/2017 remains the basis of the sustainability-report obligation. OJK supports PSPK and is moving to revise it for more comprehensive, IFRS-aligned disclosure.

Who must produce a sustainability report?

Financial institutions, issuers, and public companies, with phased scope and timing by type and size.

What sanctions apply for non-submission?

Non-compliance may incur administrative sanctions from OJK. Check the latest provisions for details and applicable deadlines.

How does POJK 51 relate to PSPK?

POJK 51 is the obligation regulation; PSPK is the technical disclosure standard (effective 2027). They complement each other.

Official sources

POJK 51/POJK.03/2017 on Sustainable Finance for financial institutions, issuers, and public companies.
OJK, Sustainable Finance (roadmap and implementing provisions).
PSPK 1 & 2, IAI Sustainability Standards Board (technical standard, effective 1 January 2027).
Official references: OJK · 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.