IAMI Report on the Study of The Readiness of Indonesian Companies in Adopting IFRS Sustainability Standards (IFRS S2)

Many jurisdictions are considering adopting IFRS Sustainability Standards issued by the International Sustainability Standard Board (ISSB), including Indonesia. Since the launching of IFRS S1 and S2 in June 2023, the National Standard Setter in Indonesia has shown a strong interest in adopting the standard in the country. However, the current practice of sustainability reporting in Indonesia requires more challenging disclosures than the IFRS sustainability standard. This study, which uses 89 sample companies as respondents, aims to analyse the gap for Indonesian companies should they want to adopt IFRS S2.

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