Climate change has become a serious concern for companies, not only as an environmental issue but also because of its real impacts on business operations and financial conditions. In the context of financial reporting, climate risks need to be considered…
Climate change is becoming increasingly relevant to the business world as its impacts can affect a company’s financial condition and performance. Extreme weather, resource scarcity, regulatory changes, and technological developments can disrupt operations and affect a company’s costs, assets, revenue,…
The manufacturing sector faces new challenges in emissions reporting alongside the development of the Sustainability Disclosure Standards Statement (PSPK 2) in Indonesia. The standard was issued by the Indonesian Institute of Accountants (IAI) in 2025 and will take effect starting January…
Sustainability issues are gaining increasing public attention in Indonesia. Consumers, investors, and regulators now expect companies to take greater responsibility for the environmental and social impacts of their business activities. This expectation has become more concrete following the issuance of…
The Indonesian Institute of Accountants (IAI) officially issued PSPK 1 and PSPK 2 on 1 July 2025, marking a new chapter in sustainability reporting practices in Indonesia. These standards are adaptations of IFRS S1 and IFRS S2 issued by the…
In the modern business era, sustainability is a strategic commitment that defines a company’s trustworthiness, reputation, and competitiveness. However, commitment alone is not enough. Companies must also communicate their sustainability initiatives effectively so that their message and values are clearly…
