Perkembangan dan Urgensi

Adopsi ESG di Standar

Pelaporan Keuangan
Prof. Dr. Lindawati Gani, CA., FCMA., CGMA., FCPA (Aust.)., ASEAN CPA
National Council IAI
Member of Professional Accountant in Business (PAIB) Advisory Group IFAC

KEMENTERIAN BADAN USAHA MILIK NEGARA REPUBLIK INDONESIA

Jakarta, 13 Juli 2023

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 Disclaimer

The views expressed in this presentation are those of the

presenter, not necessarily those of the Institute of Indonesia
Chartered Accountants or Ikatan Akuntan Indonesia (IAI). This
presentation is prepared as a material for discussion of related
issues and does not represent IAI’s position on this issue. The
position of the IAI is only determined after going through due
process procedure and discussion process as required by IAI.

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Agenda
Why ESG Matters 01

Overview of IFRS S1 & S2 02

Connectivity between Financial Reports & Sustainability Disclosure 03

Sustainability Reporting Landscape 04

Structuring Sustainability Within the Organization 05

ESG Adoption in Indonesian Reporting Standards 06

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Why ESG Matters

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 Paradigms Shift from Shareholders to Stakeholders

1970 Milton Friedman states:

“Make as much money as possible, while conforming to the basic rules of
society, both those embodied in law and those embodied in ethical custom” PROFIT

Positive Impact Negative Impact

• Massive wealth creation • Climate change, driven by an insatiable appetite for cheap fossil fuel
• Ubiquitous diffusion of technology energy, is threatening humankind’s ability to live on this planet.
• Poverty reduction • The deepest crisis of all is the loss of biodiversity, threatening the mass
extinction of living species

• Most companies use business management tools based

on financial analysis alone, focused on short term
Can we run companies in the same way considerations only and are asked to do so by their
investors.
that we have over the last fifty years?
• New management practices based on new
How should modern business understanding of non-financial risks and opportunities
management operate? and developing appropriate strategies to manage or
mitigate ESG risks

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 Paradigms Shift from Shareholders to Stakeholders

1970 Milton Friedman’s statement 2004 ESG Definition 2015 2030 Agenda for Sustainable Development
“Make as much money as United Nations Global UN Sustainable Development Summit set agenda
possible, while conforming to the Compact and the Swiss with 17 SDGs at its core
basic rules of society, both those Federal Department of
embodied in law and those Foreign Affairs published a Paris Agreement
embodied in ethical custom” report Who Cares Wins, An international treaty on climate change adopted
which defines ESG by 196 Parties at the UN Climate Change
Conference (COP21) in Paris

1990s 2012 2020

Global Discussion SDGs World Economic Forum’s statement
Beginning of global discussion on climate change and Development a set of “The purpose of a company is to engage all its
culminates to the Sustainable Development Goals (SDGs) SDGs to build upon stakeholders in shared and sustained value
Global initiatives start to set down a challenge to business the MDGs creation”
and capital markets to embed sustainability considerations
into mainstream business decision making and reporting

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 Sustainability and ESG
Brundtland Commission (1987) defined:

Sustainability Meeting the needs of the present without compromising the ability of future
generations to meet their own needs.

Environmental ESG refers to the environmental, social and governance characteristics and
Social, Governance impact of a company or business.

(ESG)

Sustainability & Collectively, ESG issues provide a holistic view on the company's attitude and
ESG actions on sustainability.

• Sustainability needs to be measured, reported, and assured.

• An organization can only modify its behavior if the organization has Sustainability Reporting
good quality, trusted information

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 Why ESG Matters
Heightened expectations from all stakeholders point to a new economic development.
Companies should shift their focus from maximizing shareholder value to value creation for all
stakeholders to achieve long-term sustainability.

Company All stakeholders

Information disclosure about ESG Investor, employees, customers,
management and performance is suppliers, local communities and
society at large
important to bridge the information
gaps existing between companies,
investor, and other stakeholders

By integrating ESG management and performance into investment decisions, financial markets allocate capital to support
sustainable societies and resilient economies

Disclosure of ESG information alongside financial information is vital for investors and stakeholders.
It allows them to make informed decisions about a company and its potential long-term performance, its impact on society
and society’s impact on it.
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 Current Practice & Challenges in Sustainability
Disclosures
Globally, the number of reporting companies has steadily increased, but currently there are still challenges faced by companies

Greenwashing
Disinformation disseminated by an organization so as to present an
environmentally responsible public image, but perceived as being unfounded or Alphabet Soup of Acronyms
intentionally misleading
- Concise Oxford English Dictionary -
Various frameworks Increased
Lack of
Mislead investors as to the true risks, rewards, and pricing of and standards create compliance
consistency and
investment assets confusion among cost
comparability
producers and users
Represent a threat to the accuracy, reliability, and transparency of
sustainability reporting

Lead to a decline in consumer confidence in a company’s brand Lack of Assurance

and products
Decrease trusts and confidences
Lack of standardization
Significant reputational damage, as well as financial losses in sustainability information

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 Demand for Disclosure of Sustainability Information

STANDARDS FRAMEWORKS Issues

Specific rules for ESG High-level guidelines that provide
measurement and disclosure
Fragmented standard, with variety of users and their
principles and guidance for how
information should be disclosed
reporting objectives

Confusion among users of sustainability information,

perpetuates inefficiency, increased cost, and lack of trust
1997 2011
Intimidating and overwhelming anyone who want to
grasp the basics
INDICES 2000 2007 2010
Allow investors to track the
performance of a company Leading to
through their ESG reports.
Examples: Dow Jones Sustainability
2015 2021 Growing and urgent demand for global standards
Indices (DJSJ) and Bloomberg
Need for consistency in reporting and comparable
information

RATINGS Necessary to build a coherent global system of

Agencies that collate information through surveys and other
interconnected corporate reporting
methodologies to gather ESG data from different organisations
Examples: Sustainalytics Source: IFRS Foundation (2022)

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Overview IFRS Sustainability Disclosure
Standards – S1 and S2

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 Updates on IFRS S1 & S2

MAIN CONCEPT IN IFRS S1

• Asks for disclosure of material information about sustainability-related risks and opportunities
• Sets out general reporting requirements; other IFRS Sustainability Disclosure Standards (eg Climate
Standard) set out specific disclosures
• Points to other standards and frameworks in absence of a specific IFRS Standard
• Equivalent to IFRS Accounting Standards IAS 1 and IAS 8
• Use the same definition of material as IFRS Accounting Standards to ensure investors understand
sustainability risks and opportunities

Emphasises need for Financial statements and Does not specify a location for
consistency and sustainability disclosures disclosure within general purpose
connections between published at the same financial reporting and allows for
financial statements and time, but with transitional additional information, to
sustainability disclosures relief facilitate application in different
jurisdictions
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 Updates on IFRS S1 & S2

MAIN CONCEPT IN IFRS S2

• Disclosure of material information about climate-related risks and opportunities

• Incorporates TCFD Recommendations
• Includes industry-based disclosure requirements, such as financed emissions
• Industry-specific metrics included as illustrative guidance, taken from SASB Standards
• Requires disclosure of information about:
– Physical risks (eg flood risk)
– Transition risks (eg regulatory change)
– Climate-related opportunities (eg new technology)
• Use structure which consistent with TCFD recommendation: Governance, Strategy, Risk Management,
and Metrics and Targets

Key Features
Transition planning Climate resilience Scope 1-3 emissions
Emissions targets and Resilience of business strategy in Requirement to disclose GHG
use of carbon offsets multiple scenarios emissions in accordance with the
GHG Protocol Corporate Standard.

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 Expected Benefits Adopting IFRS S1 & S2
Although companies will incur costs related to the implementation and ongoing application of IFRS S1 and IFRS S2, many respondents to
the exposure drafts, including most investors, indicated that the benefits are likely to outweigh the costs.

Companies Investors

Improve data quality in the value Improve access to capital The right investment decision for Greater consistency,
chain of a reporting company and reduce cost of capital investor as long as the quality of comparability and
reporting information is adequate verifiability of
A link tying companies with better sustainability records to and has added value. disclosures
better equity returns would emerge
Avoid inefficiencies of manual data collection, management
Communicating with Increase company's ESG and analysis of sustainability-related financial disclosures
stakeholders, improving performance by achieving
reputation, and justifying operational efficiency
validity in society

Providing a framework for strategic review of the business model

and supporting better performance and longer-term value
creation. Source: https://www.ifrs.org/content/dam/ifrs/project/general-sustainability-
related-disclosures/effects-analysis.pdf

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 Likely Costs of Applying IFRS S1 and IFRS S2
These costs might be new for many first-time preparers of sustainability-related financial disclosures. However, ongoing costs were likely
to decrease over time, as preparers set up systems and become familiar with the disclosure requirements.

Companies Investors

Recruiting additional staff or acquiring necessary expertise, to Investors might face costs to establish or modify internal
source the appropriate talent to manage data collection and systems, data collection or data analysis processes
disclosure processes, which increase personnel cost

Establishing or modifying Changing data collection and

internal systems analysis

Producing or modifying Developing and implementing

production of reported systems for reporting and internal
information controls on data

Source: https://www.ifrs.org/content/dam/ifrs/project/general-sustainability-related-disclosures/effects-analysis.pdf

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Connectivity between Financial Reports &
Sustainability Disclosures

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 Compatibility between IFRS Accounting Standards &
IFRS Sustainability Disclosure Standards

International
IFRS Financial
Accounting Standards
Accounting statements
Board
Standards
(IASB) * Investors
and other capital
International IFRS market participants
Sustainability Sustainability
Sustainability
Standards Board Disclosure disclosures
(ISSB) * Standards

• Integrated Reporting Council to advise IASB and ISSB on connectivity via fundamental concepts / guiding principles of integrated
reporting

• IFRS Sustainability Disclosure Standards compatible with IFRS Accounting Standards or other GAAP to meet investor needs

Source: https://www.ifrs.org/content/dam/ifrs/meetings/2022/may/eeg/ap1-issb-eds.pdf

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 Building Block Approach

Sustainability reporting (broader multi-stakeholder focus) Jurisdictional initiatives

Reporting on all sustainability matters that reflect significant positive and/or GRI
or negative impacts on people, the environment and the economy

Sustainability-related financial disclosures (investor focus) ISSB

Reporting on those sustainability-related matters that may reasonably
create or erode enterprise value over the short, medium and long term

IASB (140+
Financial reporting (investor focus)
countries)
Reflected in monetary amounts in the
financial statements Other GAAP
(eg FASB) Integrated Reporting

Source: https://www.ifrs.org/content/dam/ifrs/meetings/2022/may/eeg/ap1-issb-eds.pdf

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 IFRS Sustainability
Disclosure Standards

influence ISSB complement

Task Force on Climate- International Sustainability
Global Reporting Initiative
Related Financial Disclosures Standards Board Est 1997 in Boston, MA, following public
Est 2015 by the FSB at request of G20 Finance Est 2021 by IFRS Foundation, formally outcry after Exxon Valdez oil spill
Ministers and Central Bank Governors consolidating CDSB and VRF

Climate Disclosure Standards Board Value Reporting Foundation

Est 2007 at World Economic Forum consolidates Est 2021 by SASB and IIRC to merge
efforts internationally
1 July 2022

consolidates
establishes Sustainability Accounting International Integrated
Standard Board Reporting Council
Carbon Disclosure Project Est 2011 by Jean R ”to help Est 2010 in response to the global
businesses and investors develop financial crisis by GRI, IFAC, and
Est 2000 at 10 Downing Street as “first platform to
a common language about the The Prince of Wales’ Accounting
leverage investor pressure to influence corporate
financial impact and for Sustainability Project
disclosure on environmental impact”
sustainability”

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 Drive Connectivity through the Integrated Reporting
Framework

Source: IFRS Foundation (2022)

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 ISSB’s Work Plan on Connectivity

In May 2023, ISSB request for feedback on proposed list of new research and standard-setting projects that could be
added to the ISSB’s two year work plan

Three research projects on sustainability-related risks and

One research project on integration
opportunities associated with:
in reporting to explore how to
Biodiversity, integrate information in financial
Human Human reporting beyond the requirements
Ecosystems and
Capital Rights related to connected information
Ecosystem Services
in IFRS S1 & S2
This is reflect ISSB mission to issue ISSB Standards that address ‘climate
first, but not climate only.’

Source: https://www.ifrs.org/projects/work-plan/issb-consultation-on-agenda-priorities/rfi-cls-agenda-priorities/

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Sustainability Reporting Landscape

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 Changes in Where Companies Reported on
ESG around the World

2021 50% 24% 21% 5%

Sustainability Report
Annual Report
2020 51% 20% 21% 8%
Integrated Report
No Report
2019 57% 18% 16% 9%

Over the three year period, fewer companies relied on stand-alone sustainability reports while use of
integrated and annual reports for ESG disclosures increased

Use of Integrated Reports surged in France from 2020 to 2021 (up 44%). 30 of the 50 companies reviewed included ESG
information in a report consistent with the Integrated Reporting Framework. Globally, the number of reporting
companies has steadily increased. In Saudi Arabia, reporting on ESG increased 24% in 2021, primarily in annual reports.

Survey performed by :
The State of Play: Sustainability Disclosure & Assurance (2023)

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 ESG Reporting Framework and Standards
2019 2020 2021
Data highlights the lack of consistency and
comparability that persists without
86%
80%
harmonized global standards
79%
76%
74%
72%
69% 68% The use of multiple frameworks & standards
63% 62%
is increasing from 68% to 86% in 2021
49% 48%
Usage of SASB Standards and the TCFD Framework
38% has increased significantly between 2019 and
2021—albeit not to the same extent across all
24% jurisdictions.
15%
GRI and the SDGs remain the most popular
standard/reference framework for reporting on ESG
SASB Standards TCFD GRI Standards SDG Goals Multiple Standards
Recommendation

Survey performed by :
The State of Play: Sustainability Disclosure & Assurance (2023)

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 Scope of Reporting and Assurance around the World

GHG Other Social Governance All Topics

Environmental

REPORTING
Most companies reported some information on
GHG, other environmental, social, and governance 2021 97% 99% 100% 100% 96%
sustainability matters. The percentage of
companies who provided information in all four of
these ESG categories examined increased to 96% 2020 92% 98% 96% 95% 89%

ASSURANCE
Companies who obtained assurance still focused
primarily on GHG data, but the scope of
2021 94% 82% 74% 56% 53%
information being assured increased. 53% of
companies obtained assurance on information in
all four of the ESG categories. 2020 95% 78% 68% 43% 43%

Survey performed by :
The State of Play: Sustainability Disclosure & Assurance (2023)

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 Assurance of ESG Information around the World

The percentage of companies WHO PROVIDED ASSURANCE

that obtained assurance on Percentage of engagements were conducted by audit firms:
some of their ESG reporting
increased from:

445 of 704 assurance reports 505 of 833 assurance reports 516 of 913 assurance reports
from 645 companies from 741 companies from 818 companies

STATUTORY AUDIT FIRMS ASSURANCE STANDARDS

The six jurisdictions with the largest
3-year increases are Hong Kong The IAASB ISAE 3000 (revised) remained the most
S.A.R., Italy, Japan, Singapore,
70% of 516 widely used standard for ESG assurance engagements:
Turkey, and the United Kingdom, ESG assurance reports reviewed in
while Hong Kong S.A.R., Japan, and 2021 provided by audit firms were
the U.K. posted the largest single- from the same firms as the
year increases in 2021. statutory audit provider for the
same reporting entity But, in September 2022, IAASB approved a project
proposal to develop ISSA 5000.
Survey performed by :
The State of Play: Sustainability Disclosure & Assurance (2023)

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Reporting Landscape in Indonesia
Sustainability Disclosure

Since 2020, 100% companies in Indonesia

reported ESG information. They tend to use
annual report than stand-alone sustainability
report to disclose their ESG information.
Indonesia is the highest use of annual report,
globally, in 2021.

The use of GRI Standards for reporting and SDG

Goals as reference are increasing.

Survey performed by :
The State of Play: Sustainability Disclosure & Assurance (2023)

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Reporting Landscape in Indonesia
Sustainability Assurance

Assurance on ESG data in Indonesian’s

companies are increasing

The number of assurance engagements

performed by firms continues to grow.
Indonesian’s audit firm market share in 2019-
2021 increase 17% in 2021

Survey performed by :
The State of Play: Sustainability Disclosure & Assurance (2023)

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Reporting Landscape in Indonesia
Setting Net Zero Reduction Targets

In 2021, there are only

around 10% of
Indonesian companies
who set net zero
reduction target; this is
still far below the global
average of 49%

Survey performed by :
The State of Play: Sustainability Disclosure & Assurance (2023)

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Structuring Sustainability within the
Organization

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 Modern Corporate Governance
Corporate governance refers to structures and processes by which companies are directed and controlled, including the
governance of key environmental and social policies and procedures

Shareholders
provide capital

R e rt
E le
ld e r

re p
h o l fo

p r to
rs

ct
l

es
ita
a re i t a

o
an

en
ap
sh cap

dd

ta
ec
e

nd
is m
ag

v id
an

is s
P ro
M

Management (Board of Board of Commissioners

Director) Internalize Report periodically and
oversees BOD and
implement strategy
sustainability issues in the management to make sure
corporation’s vision, mission, the internalization of
strategy, goals and objectives, Guide and supervise sustainability issues in the
including daily operations corporation
Source: IFC ESG Guidebook (2021)
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 Integrating ESG into Corporate Governance Structures

ESG IN BOARD THE AUDIT

ESG AS A STRATEGIC COMMITTEES AND GOVERNANCE FIT FOR COMMITTEE’S ROLE IN
BOARD MATTER COMPANY FUNCTIONS ESG NEEDS ESG GOVERNANCE

It is the boards’ duty to A collaborative approach to Reviewing the composition, ESG needs to become part of
identify the most important ESG risk management is vital. diversity and profiles of boards the terms of reference
risks facing a company, Irrespective of committee and committees to ensure governing AC work because
including impacts on its structure, collaboration should members have the expertise, financial and sustainability
operations, resilience and lead to a comprehensive experience and mindset reporting are interconnected.
viability overview of ESG risk exposure needed to respond to AC members’ skill sets will be
for a business, thus facilitating changing business realities and crucial to identifying business
ESG integration into the demands. relevant ESG risks and align an
business strategy and culture. overall business strategy.
ACs are well placed to support
boards with sustainability
reporting and assurance.

Source: Accountancy Europe (2022)

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 ESG Considerations into Corporate Governance

The governing body aligns the

organizational objectives with the ESG
issues that stakeholders prioritize, Management oversees the The internal control environment
setting the direction and defining a achievement of organizational presents clear practices to ensure two-
corporate purpose that includes objectives and can include both the way communication and feedback
broader sustainability considerations. first- and second-line responsibilities loops between management
Specifically, this can be achieved when for specific ESG tasks. and internal audit.
the governing body oversees
governance mechanisms that

Source: The Institute of Internal Auditors (2022) LG | Perkembangan dan Urgensi Adopsi ESG di Standar Pelaporan Keuangan | 33
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ESG Adoption in Indonesian Reporting
Standards

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 Task Force on Comprehensive Corporate Reporting IAI
When it was first formed in December 2020, TF CCR IAI consisted of 8 members who were representatives from
DPN, DKSAK, DSAK and TISAK IAI

On 1 April 2022, TF CCR IAI’s membership was expanded to 20 people, including representatives
from various stakeholders:

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 IAI Milestones

Establishment TF CCR IAI

Sep 2020 First established
by DPN, DKSAK,
DSAK, dan Increasing awareness related to the Nov 2022 Study
TISAK latest developments in sustainability MOU signing with KADIN related to
Apr 2022 TF CCR IAI through webinars Strengthening Information Disclosure related adoption on
Membership
ISSB, IFAC, Kementerian Keuangan, KLHK, to Sustainability Disclosure Standards through ISSB
Expansion
BKF, OJK, BEI, BCA, Blackrock, BNP Improving the Quality of Financial and Tax Standards
Paribas, dll Reporting for Business Players.

Actively provide feedback to IFRS

Foundation & ISSB
Sep 2020 Request for response on the
establishment of ISSB Actively involved in Dec 2022 Selection process for
Indonesia B20 Event Chair and Member of
Dec 2020 Consultation paper on Amendments to the
sustainability reporting (2022) Dewan Standar
AD/ART to support
Formulation of policy addition of an IAI Keberlanjutan
July 2021 Proposal of amendments to
recommendations in the
the IFRS Constitution body: Dewan Standar
Integrity & Compliance
Keberkelanjutan
July 2022 Exposure Draft Task Force
IFRS S1 and S2

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TERIMA KASIH

IKATAN AKUNTAN INDONESIA

Grha Akuntan, Jl. Sindanglaya No. 1 Menteng,
DKI Jakarta
www.iaiglobal.or.id

Linked In Ikatan Akuntan Indonesia

Facebook Ikatan Akuntan Indonesia

YouTube Ikatan Akuntan Indonesia

Twitter @IAINews

Instagram @ikatanakuntanindonesia
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