16 December 2025
Publication
2024 Sustainability Report Study of Indonesia Listed Companies
In the 2024 edition, the study assesses 263 listed companies across 11 industry sectors, based on a comprehensive review of their published sustainability reports. This study aims to provide a comprehensive overview of the quality of sustainability reporting among Indonesian listed companies.
The study is grounded in a combination of national regulations and international sustainability frameworks, including SEOJK No.16/SEOJK.04/2021, GRI Standards (partial), IFRS Sustainability Disclosure Standards S1 and S2 (partial), and IDX ESG Metrics (partial). This blended approach ensures alignment with Indonesia’s regulatory context while maintaining comparability with global sustainability reporting developments.
Through this study, we hope to provide strategic insights and practical references for companies, regulators, investors, and other stakeholders to strengthen the quality, consistency, and credibility of sustainability reporting in Indonesia’s capital market, and to support the transition toward more responsible and sustainable business practices.
Access the report here:
//fihrrst.org/Report_SR_Study_2024.pdf