Governance Briefing — April 30, 2025

Executive briefing: Indonesia’s Financial Services Authority (OJK) requires listed issuers, public companies, and financial institutions to file sustainability reports together with annual reports no later than four months after financial year-end under Regulation 51/POJK.03/2017. For 31 December 2024 year-ends, the 30 April 2025 deadline demands board-approved governance narratives, strategy updates, and metrics.

Key governance signals

• Board sign-off mandated. Article 8 requires the board of directors and board of commissioners to approve sustainability reports and ensure accuracy.
• Stakeholder engagement disclosures scrutinised. Issuers must outline engagement processes and board responses to material economic, social, and environmental topics.
• Gradual assurance adoption encouraged. OJK guidance promotes external verification of key indicators, particularly greenhouse gas emissions and community investment metrics.

Action checklist

• Schedule joint board and commissioner reviews of sustainability report drafts before the April filing window closes.
• Validate data collection controls for high-priority metrics, documenting remediation steps for any 2024 audit findings.
• Disclose progress on sustainable finance roadmaps, including taxonomy alignment and responsible financing policies overseen by the board.

Sources

• OJK Regulation 51/POJK.03/2017 on Sustainable Finance Implementation
• OJK Sustainable Finance Roadmap II (2021–2025)

Zeph Tech assists Indonesian boards with sustainability report governance, data assurance programmes, and stakeholder engagement documentation for the April 2025 submissions.

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