Sustainability is increasingly becoming an important part of financing, customer relationships, supply chains, risk management, and long-term value creation. For foreign investors operating in Indonesia, sustainability expectations come not only from regulators but also from banks, customers, investors, headquarters, and business partners. Therefore, companies need to develop the ability to identify, measure, manage, and communicate … Read more
Sustainability governance is becoming increasingly important as regulatory requirements and expectations from investors, customers, and other stakeholders continue to grow. Sustainability is no longer merely a reporting agenda, but has become an integral part of corporate decision-making, risk management, and strategy. In Indonesia, regulatory developments, including OJK Regulation No. 51/POJK.03/2017 and the implementation of PSPK … Read more
The issuance of Sustainability Disclosure Standards 1 (PSPK 1) and PSPK 2 marks a strengthening of sustainability reporting in Indonesia. Approved on 1 July 2025 and effective for annual reporting periods beginning on or after 1 January 2027, the two standards refer to IFRS S1 and IFRS S2. This article discusses PSPK 1 as the … Read more
Sustainability reporting in Indonesia has entered a critical phase amid the strengthening of sustainability disclosure and assurance regulations and standards. Although POJK 51/2017 requires sustainability reporting, challenges remain, particularly limited disclosure of Scope 3 emissions and the absence of a comprehensive mandate for sustainability assurance. These conditions may increase the risk of greenwashing and undermine … Read more
The use of technology in sustainability is not only about digitalization, but also about a company’s ability to manage data in an integrated, accurate, and accountable manner. Sustainability data scattered across different organizational functions often makes data collection and reporting inefficient. An ESG Data Management System can help integrate data, assign responsibilities, store supporting evidence, … Read more
Business activities affect the environment through the use of energy and natural resources, emissions, water consumption, waste generation, land-use change, and impacts on biodiversity and ecosystems. At the same time, changes in environmental conditions can also affect corporate resilience and performance. Therefore, understanding sustainability impacts requires a two-way perspective: how the environment affects companies and … Read more
Sustainable finance portfolio strategy has become increasingly important for financing companies in managing long-term risks and maintaining competitiveness. Sustainability is no longer merely a reporting obligation, but a strategic approach to directing portfolio composition and financing decisions. Companies need to integrate ESG factors through portfolio mapping, classification, risk integration, and performance measurement. Global trends such … Read more
ABSTRAK Sustainability Due Diligence (SDD) adalah mekanisme evaluasi menyeluruh untuk menilai risiko dan dampak ESG secara proaktif, baik dalam operasional internal maupun rantai pasok. Berbeda dari Sustainability Report, SDD bersifat preventif dan digunakan untuk mengidentifikasi potensi risiko sebelum keputusan strategis diambil. Proses ini melibatkan analisis berbasis standar global seperti GRI, UNGPs, dan OECD Guidelines. SDD … Read more
ABSTRACT Sustainability Due Diligence (SDD) is a comprehensive evaluation mechanism designed to proactively assess ESG risks and impacts, both within internal operations and across the supply chain. Unlike a Sustainability Report, SDD is preventive in nature and is used to identify potential risks before strategic decisions are made. The process involves analysis based on global … Read more
摘要 可持续性尽职调查（SDD）是一种综合性评估机制，旨在主动评估内部运营及供应链中的ESG风险与影响。与可持续发展报告不同，SDD本质具有预防性，用于在战略决策制定前识别潜在风险。该流程依据GRI、UNGPs和OECD指南等国际标准进行分析。SDD有助于企业提升透明度、声誉以及合规性。因此，SDD是负责任可持续发展战略的重要组成部分。 全球发展促使企业界实施并报告可持续发展倡议。在脱碳进程中，范围1和范围2的减排措施已在意识、战略、治理、报告和鉴证方面得到普遍落实。如今，可持续发展的焦点正扩展至范围3，即将可持续发展融入企业的供应链或整体业务流程，涵盖上下游全环节。 在印度尼西亚资本市场上市的公司必须编制并发布可持续发展报告。此项义务由《金融服务管理局条例》（POJK）第51/POJK.03/2017号（关于金融机构、发行人、上市公司实施可持续金融的规定）以及《金融服务管理局通告》第16/SEOJK.04/2021号（关于发行人或上市公司年报格式与内容的规定）进行规范。 可持续发展报告旨在向公众披露企业在环境、社会及治理（ESG）等可持续发展方面的绩效。许多公司声称已实施ESG倡议并编制可持续发展报告，部分报告甚至已通过第三方鉴证。 然而，随着发展推进，仅对ESG倡议或脱碳承诺进行数据披露和鉴证还远远不够。为此，SW可持续发展中心的可持续发展顾问进一步开发并推出“可持续发展尽职调查”（Sustainability Due Diligence, SDD）服务。SDD的推出旨在响应全球对企业可持续发展透明度与完整性日益增长甚至强制性的要求。 在短期内，SDD作为验证、控制和确保企业商业实践真正符合实质性可持续发展原则的重要机制，其必要性将日益凸显。SDD 的作用是对企业内部运营及供应链中的 ESG风险、影响进行全面评估，以区分真实的承诺与表面化的宣传。 理想情况下，企业应在供应商选择、市场细分、并购交易、项目融资、合作伙伴选择或新产品开发等战略决策前开展SDD。然而，最佳实践表明，SDD也可以作为公司治理和风险管理流程的组成部分定期开展。 必须明确区分“可持续发展尽职调查（SDD）”和“可持续发展报告编制”服务。可持续发展报告编制旨在帮助企业向公众披露ESG 绩效，通常采用GRI 或 IFRS S1/S2 等标准规定的年报格式；SDD则更像是一种预防性调查，侧重于识别潜在风险和未来可能产生的 ESG 影响。可持续发展报告是可持续发展沟通工具，而SDD是可持续发展管控工具。两者皆不可或缺，但分别适用于企业发展的不同阶段。 为确保 SDD 流程有效执行，企业需要真正理解 ESG 议题复杂性并采用基于风险分析方法的合作伙伴。此时，可持续发展专业顾问的作用至关重要，他们将成为企业实施全面且独立SDD的战略伙伴。 可持续发展顾问应当由具备跨学科背景的专业团队组建，其核心能力需涵盖ESG战略制定、风险评估及利益相关方协同。SDD团队不仅开展评估工作，更重要的是协助客户识别对其商誉和可持续发展最具影响力的改进领域。 可持续发展顾问团队必须充分认识到不同企业运营模式的差异性。因此，SDD流程设计需确保其具备跨地域、跨行业的普适性，可适用于企业国内外所有运营场所及供应链网络。 工作方法的灵活性使得可持续发展顾问团队能够通过线上或线下方式协助客户，根据客户需求和所在地点进行调整。这种方式确保每次ESG评估都能精准实施，并切合各组织所面临的风险和机遇。 SDD采用的方法论包含定性与定量方法，具体实施流程从文件收集、深度访谈、实地考察，到对标GRI（全球报告倡议组织）、UNGPs（联合国商业与人权利指导原则）——该原则强调企业尊重人权的责任——以及OECD（经济合作与发展组织）指南等国际标准。 可持续发展性顾问的分析将涵盖环境、人权、劳工、反腐败、治理及其他影响企业可持续发展的社会因素。 作为SW可持续发展中心服务的一部分，客户不仅可以获得分析结果，还将得到可直接落地的解决方案。这些内容将通过结构化报告呈现，其中包括ESG风险图谱、政策与运营优化建议、法规合规准备度评估、可直接用于投资者及利益相关方沟通的执行摘要。此外，SW可持续发展中心还将通过研讨会或汇报会的形式，确保尽职调查结果能够得到有效实施。 ESG 风险管理不再是一个可有可无的选择，而是一项必然的责任。通过SDD，企业能够以可量化、战略性且负责任的方式把握发展主动权。专业的可持续发展顾问将成为客户值得信赖的合作伙伴，帮助客户将可持续发展作为其业务战略的核心，而非仅是补充要素。
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