The theme of this study on the sustainability reports of public companies in Indonesia is "Integrating Human Rights Standards and the SDGs Agenda into Sustainability Reporting". We chose this theme with the hope that the SDGs 2030 agenda and human rights principles can be aligned to fulfill the social aspects of sustainability reporting. The objective of this study is to assess the compliance of public companies' sustainability reports with the Financial Services Authority Regulation (POJK) 51/17 and the Global Reporting Initiative (GRI) standards.

In our assessment criteria, we refer to the compliance of public companies' sustainability reports with POJK 51/17 and GRI standards. We have also added indicators regarding modern slavery, and included four sub-indicators covering the company's commitment, policy, implementation, and achievements in reporting. These indicators are the result of consultations with multiple stakeholders, including Walk Free, literature reviews, and FIHRRST's experience.