PSPK 1 & PSPK 2: A Comprehensive Guide to the Indonesian Sustainability Disclosure Standards for Businesses
Effective January 1, 2027, sustainability reporting in Indonesia will enter a new chapter. Two key regulations issued by the Indonesian Institute of Accountants (IAI) PSPK 1 and PSPK 2 will serve as the official framework for companies to disclose sustainability information in an integrated manner alongside their financial statements. This change is not merely administrative; […]