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11 September 2025 - SAK Update
Indonesia is accelerating its path to net-zero (by 2060 or earlier) by operationalizing a national carbon market that blends compliance and voluntary mechanisms under Presidential Regulation No. 98/2021. This ninth edition of IAI Sustainability Publication explains how the Emission Trading System (ETS), the offset (voluntary) market, carbon tax, and results-based payments fit together to help deliver the country’s enhanced NDC targets.
Finally, this publication also identifies two key arised consideration: policy direction on the carbon market and treatment of carbon unit transactions in the financial statements with references to relevant PSAK and IAI’s Implementation Bulletin (BI) Volume 4, June 2024 for practical guidance.
Download the publication via the link below.
IAI SUSTAINABILITY PUBLICATIONS 09-IX-2025
About IAI Sustainability Publication
On 27 November 2023, DPN IAI has officially established Dewan Standar Keberlanjutan IAI (DSK IAI). The formation of DSK IAI is a strategic step to oversee and ensure the implementation of comprehensive sustainability standards in Indonesia, with the aim of strengthening accountability and transparency in corporate sustainability reporting.
Therefore, IAI Task Force Comprehensive Corporate Reporting Publication transform into IAI Sustainability Publication. The publication still have the same objectives, it highlights current issues and the latest developments in comprehensive corporate reporting, including but not limited to sustainability reporting. This publication is authored by members of the IAI council, boards, compartments, or technical staff of IAI. The views expressed in this publication are those of the individual authors and do not necessarily reflect the views of the DSK IAI. This publication is intended for discussion purposes only and does not constitute an official pronouncement or position of the DSK IAI. The official positions of the DSK IAI are determined only after a formal due process and discussion as required by IAI procedures.