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Pelaporan environment, social & governance<\/em> (ESG) yang bersifat sukarela dan sekadar naratif resmi berakhir. Pelaporan ESG akan wajib mulai 1 Januari 2027.<\/p>\n Dengan disahkannya Standar Pengungkapan Keberlanjutan (PSPK 1 dan PSPK 2) oleh Ikatan Akuntan Indonesia (IAI), implementasi standar ini bersifat wajib mulai 1 Januari 2027. Perusahaan diharuskan untuk mengungkapkan informasi keuangan terkait keberlanjutan dengan tingkat ketelitian dan disiplin yang sama seperti laporan keuangan.<\/p>\n Managing Partner KAP Tanubrata Sutanto Fahmi Bambang dan Rekan sekaligus Head of Audit & Assurance Services BDO di Indonesia, Indra S. Widodo menyatakan penerapan PSPK 1, PSPK 2, dan SAKb 5000 bukanlah sekadar pemenuhan kewajiban administratif, melainkan sebuah transformasi strategis dan imperatif komersial.<\/p>\n \u201cDi tengah tuntutan investor asing dan rantai pasok multinasional yang semakin ketat, standar ini adalah jembatan krusial. Perusahaan yang proaktif menyelaraskan tata kelola dan manajemen risikonya saat ini akan mengamankan keunggulan kompetitif, serta mendapatkan akses prioritas ke pembiayaan hijau (green financing<\/em>) dan pasar modal global,\u201d kata Indra S. Widodo dalam keterangannya.<\/p>\n Di balik kewajiban mutlak dan peluang strategis tersebut, terdapat tuntutan teknis yang tidak bisa dipandang sebelah mata. Tahun 2026 merupakan jendela persiapan terakhir bagi perusahaan untuk merombak infrastruktur data internal mereka agar mampu menghasilkan metrik non-keuangan dengan kualitas \u2018investor-grade<\/em>\u2018.<\/p>\n \u201cDari perspektif teknis dan audit, implementasi SAKb 5000 menuntut perusahaan untuk memiliki kontrol internal yang sangat tangguh (Internal Controls over Sustainability Reporting\/ICSR). Auditor kini akan bekerja dengan tingkat skeptisisme profesional yang sama seperti saat mengaudit laporan keuangan\u2014menguji metodologi perhitungan jejak karbon seperti emisi Scope 1, 2, dan 3. Mengandalkan spreadsheet manual<\/em> yang terfragmentasi tidak lagi relevan; perusahaan membutuhkan sistem IT yang mampu menjamin akurasi mutlak dan audibilitas,\u201d kata Indra.<\/p>\n Oleh karena itu, perusahaan sangat dianjurkan untuk mengambil langkah yang dapat ditindaklanjuti secara langsung, seperti melakukan uji coba pelaporan (dry runs<\/em>) berdasar panduan PSPK dan menjalankan simulasi asurans sepanjang sisa tahun 2026. Langkah proaktif ini esensial untuk mengidentifikasi celah data krusial sebelum pengawasan regulasi resmi diberlakukan.<\/p>\n Menjelang tenggat waktu 1 Januari 2027, kepatuhan bukan lagi pilihan, melainkan keharusan untuk mengamankan bisnis dari potensi sanksi.<\/p>\n <\/p><\/div>\n Pelaporan environment, social & governance (ESG) yang bersifat sukarela dan sekadar naratif resmi berakhir. Pelaporan ESG akan wajib mulai 1<\/p>\n","protected":false},"author":2,"featured_media":28121,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2,13],"tags":[],"class_list":["post-28120","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-business","category-news"],"magazineBlocksPostFeaturedMedia":{"thumbnail":"https:\/\/portalutama.net\/wp-content\/uploads\/2026\/09\/Indra-S-Widodo-Head-of-Audit-Assurance-Services-BDO-di-Indonesia-scaled-e1790315287172-150x150.jpg","medium":"https:\/\/portalutama.net\/wp-content\/uploads\/2026\/09\/Indra-S-Widodo-Head-of-Audit-Assurance-Services-BDO-di-Indonesia-scaled-e1790315287172-300x201.jpg","medium_large":"https:\/\/portalutama.net\/wp-content\/uploads\/2026\/09\/Indra-S-Widodo-Head-of-Audit-Assurance-Services-BDO-di-Indonesia-scaled-e1790315287172-768x515.jpg","large":"https:\/\/portalutama.net\/wp-content\/uploads\/2026\/09\/Indra-S-Widodo-Head-of-Audit-Assurance-Services-BDO-di-Indonesia-scaled-e1790315287172.jpg","1536x1536":"https:\/\/portalutama.net\/wp-content\/uploads\/2026\/09\/Indra-S-Widodo-Head-of-Audit-Assurance-Services-BDO-di-Indonesia-scaled-e1790315287172.jpg","2048x2048":"https:\/\/portalutama.net\/wp-content\/uploads\/2026\/09\/Indra-S-Widodo-Head-of-Audit-Assurance-Services-BDO-di-Indonesia-scaled-e1790315287172.jpg","colormag-highlighted-post":"https:\/\/portalutama.net\/wp-content\/uploads\/2026\/09\/Indra-S-Widodo-Head-of-Audit-Assurance-Services-BDO-di-Indonesia-scaled-e1790315287172-392x272.jpg","colormag-featured-post-medium":"https:\/\/portalutama.net\/wp-content\/uploads\/2026\/09\/Indra-S-Widodo-Head-of-Audit-Assurance-Services-BDO-di-Indonesia-scaled-e1790315287172-390x205.jpg","colormag-featured-post-small":"https:\/\/portalutama.net\/wp-content\/uploads\/2026\/09\/Indra-S-Widodo-Head-of-Audit-Assurance-Services-BDO-di-Indonesia-scaled-e1790315287172-130x90.jpg","colormag-featured-image":"https:\/\/portalutama.net\/wp-content\/uploads\/2026\/09\/Indra-S-Widodo-Head-of-Audit-Assurance-Services-BDO-di-Indonesia-scaled-e1790315287172-800x445.jpg","colormag-default-news":"https:\/\/portalutama.net\/wp-content\/uploads\/2026\/09\/Indra-S-Widodo-Head-of-Audit-Assurance-Services-BDO-di-Indonesia-scaled-e1790315287172-150x150.jpg","colormag-featured-image-large":"https:\/\/portalutama.net\/wp-content\/uploads\/2026\/09\/Indra-S-Widodo-Head-of-Audit-Assurance-Services-BDO-di-Indonesia-scaled-e1790315287172-900x600.jpg"},"magazineBlocksPostAuthor":{"name":"Redaksi","avatar":"https:\/\/secure.gravatar.com\/avatar\/b7471c990eaf3bbb9eb8588768e7506fe3240b053ad738bae905f94f0ebd1eb0?s=96&d=mm&r=g"},"magazineBlocksPostCommentsNumber":"0","magazineBlocksPostExcerpt":"Pelaporan environment, social & governance (ESG) yang bersifat sukarela dan sekadar naratif resmi berakhir. Pelaporan ESG akan wajib mulai 1","magazineBlocksPostCategories":["Business","News"],"magazine_blocks_featured_image_url":{"full":["https:\/\/portalutama.net\/wp-content\/uploads\/2026\/09\/Indra-S-Widodo-Head-of-Audit-Assurance-Services-BDO-di-Indonesia-scaled-e1790315287172.jpg",900,604,false],"medium":["https:\/\/portalutama.net\/wp-content\/uploads\/2026\/09\/Indra-S-Widodo-Head-of-Audit-Assurance-Services-BDO-di-Indonesia-scaled-e1790315287172-300x201.jpg",300,201,true],"thumbnail":["https:\/\/portalutama.net\/wp-content\/uploads\/2026\/09\/Indra-S-Widodo-Head-of-Audit-Assurance-Services-BDO-di-Indonesia-scaled-e1790315287172-150x150.jpg",150,150,true]},"magazine_blocks_author":{"display_name":"Redaksi","author_link":"https:\/\/portalutama.net\/index.php\/author\/neno\/"},"magazine_blocks_comment":0,"magazine_blocks_author_image":"https:\/\/secure.gravatar.com\/avatar\/b7471c990eaf3bbb9eb8588768e7506fe3240b053ad738bae905f94f0ebd1eb0?s=96&d=mm&r=g","magazine_blocks_category":"Business<\/a> News<\/a>","_links":{"self":[{"href":"https:\/\/portalutama.net\/index.php\/wp-json\/wp\/v2\/posts\/28120","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/portalutama.net\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/portalutama.net\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/portalutama.net\/index.php\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/portalutama.net\/index.php\/wp-json\/wp\/v2\/comments?post=28120"}],"version-history":[{"count":0,"href":"https:\/\/portalutama.net\/index.php\/wp-json\/wp\/v2\/posts\/28120\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/portalutama.net\/index.php\/wp-json\/wp\/v2\/media\/28121"}],"wp:attachment":[{"href":"https:\/\/portalutama.net\/index.php\/wp-json\/wp\/v2\/media?parent=28120"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/portalutama.net\/index.php\/wp-json\/wp\/v2\/categories?post=28120"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/portalutama.net\/index.php\/wp-json\/wp\/v2\/tags?post=28120"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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