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ARTICLE · 02 OCTOBER 2025

ESG In APAC 2025 – Indonesia

SSEK Law Firm
SSEK Law Firm
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SSEK Law Firm

SSEK Law Firm

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SSEK Law Firm has contributed the Indonesia chapter to ESG in APAC 2025, a regional guide to ESG reporting, transition planning and greenwashing.

IndonesiaEnvironment
Ira Eddymurthy
Ira Eddymurthy
Michael Carl
Michael Carl
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YEAR IN REVIEW

(1 July 2024 to 30 June 2025)

  • Sustainability disclosure standards based on IFRS S1 and S2 have been finalised by the Indonesian Sustainability Standards Board. Full implementation will begin 1 January 2027, with a three-year transition period. The standards mandate climate-related disclosures, while reporting on other sustainability topics (beyond climate) remains voluntary.
  • Local content rules for solar power projects have been temporarily relaxed for eligible projects.
  • The Roadmap for the Energy Transition in the Power/Electricity Sector has been issued, setting out a path to reduce emissions, retire coal-fired power plants early, and boost renewable energy transition. In parallel, Indonesia's mandatory emission trading system is due to expand to cover more power plants later this year.

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