As global awareness of environmental, social, and governance (ESG) issues grows, companies in Indonesia are under increasing pressure to demonstrate their commitment to sustainability and ethical governance. This responsibility is not just about good intentions—it’s about measurable action. That’s where ESG reporting and assurance of the reports intersect.
The ESG-Assurance Connection: Why It Matters
Environmental, Social, and Governance criteria are increasingly used by investors, regulators, and stakeholders to evaluate the long-term viability and ethical impact of a company. But how can stakeholders trust ESG claims without a framework for verification? This is where ESG assurance comes in.
Assurance on ESG disclosures helps ensure that sustainability claims are:
• Accurate and data-driven
• Compliant with national and international standards
• Free from greenwashing or misrepresentation
Sustainability Reporting Obligations in Indonesia
Indonesia is now aligning with global sustainability trends by strengthening its ESG disclosure regulations. Under the Indonesian Financial Services Authority regulation POJK 51/2017, listed companies, financial institutions, and other key sectors are now required to prepare annual Sustainability Reports (Laporan Keberlanjutan).
These reports must cover:
• Environmental impact (e.g., emissions, energy use, waste management)
• Social initiatives (e.g., employee welfare, local community engagement)
• Governance practices (risk management, ethical conduct etc.)
Starting this year, large private companies and public entities are expected to align with international ESG standards such as the Global Reporting Initiative (GRI), the International Sustainability Standards Board (ISSB) frameworks, and AA1000 issued by AccountAbility.
Moores Rowland Indonesia: Verifying ESG with Confidence
Moores Rowland Indonesia knows that ESG assurance is more than a compliance exercise—it’s a strategic enabler for sustainable growth.
ESG assurance services include:
• Independent verification of ESG data
• Gap analysis against global frameworks
• Support in developing robust ESG reporting systems
• Advisory on ESG risk identification and mitigation
As part of the Praxity Global Alliance, Moores Rowland Indonesia is uniquely positioned to combine global ESG expertise with local market insight. Our teams bring multidisciplinary knowledge in audit, tax, legal, governance, human rights and sustainability to help clients in Indonesia elevate their ESG credibility.
Why ESG Assurance Is Good for Business
In today’s interconnected world, ESG credibility can impact everything from access to financing to brand value. Third-party assurance adds the layer of validation stakeholders are demanding.
Engaging Moores Rowland for ESG assurance sends a powerful message that builds trust not only with investors and regulators but also with consumers, employees, and international partners.
Take Action: Start Your ESG Journey with Moores Rowland Indonesia
Moores Rowland Indonesia plays a vital role in ensuring corporate accountability by applying independent assurance procedures to validate ESG information—thereby bringing credibility to sustainability reports and increasing stakeholder trust.
Whether your company is preparing its first sustainability report or seeking assurance for complex ESG disclosures, Moores Rowland is here for you.
Contact Moores Rowland Indonesia’s ESG and Assurance team today to discuss sustainability goals and how to let the world know your company is transparent, accountable, and future ready.
Moores Rowland offers a full range of audit, accounting, outsourcing, tax, advisory and legal services for a wide variety of clients and industries, with tailor-made solutions for large corporations, public sector organisations, owner-managed businesses, and family offices.
