Integrated Reporting serves as an integrated reporting solution that helps companies communicate performance, governance, and long-term value creation

Jakarta,Indonesia (January, 30 2026) – Integrated Reporting (IR) has become an increasingly relevant reporting approach for companies in communicating accountability and the impact of their business activities within a reporting period. It is designed to provide a comprehensive view of corporate performance, covering both financial and non-financial information.

In general, Integrated Reporting connects key disclosures traditionally found in the Annual Report and the Sustainability Report. Through this approach, companies are able to communicate financial and operational performance as well as demonstrate how environmental, social, and governance (ESG) aspects are managed across the business.

Each year, companies are required to disclose information on their activities and performance as a form of accountability to shareholders and other stakeholders. Well-prepared and transparent reporting also plays an important role in building trust and fostering a positive public perception of the company.

Integrated Reporting is increasingly seen as a preferred approach because it consolidates these disclosures into a single, cohesive report. More than simply combining two reports, IR emphasizes the connectivity between business elements, enabling companies to communicate information holistically and provide stakeholders with a clearer understanding of how long-term value is created.

In practice, Integrated Reporting focuses on delivering information that is material, relevant, and forward-looking. The scope of an Integrated Report typically includes:

• an overview of the organization and its external environment,
• corporate governance,
• business model and strategy,
• key risks and opportunities,
• financial and non-financial performance, and
• future outlook and business development direction.

This approach encourages companies not only to report achievements, but also to explain the rationale behind strategic decisions and their readiness to respond to evolving business dynamics.

In the preparation of Integrated Reporting, integrated thinking serves as a core foundation applied by SAM CGI. Through this concept, SAM CGI supports companies in managing and integrating various forms of capital, financial, human, intellectual, social, and environmental, in a balanced and sustainable manner.

SAM CGI recognizes that effective Integrated Reporting requires transparency, accountability, and a clear strategic narrative. Therefore, beyond ensuring the accuracy of content, strong visual presentation and readability are considered essential to ensure that the report can be clearly understood by all stakeholders.