{"id":8191,"date":"2026-04-02T15:13:19","date_gmt":"2026-04-02T08:13:19","guid":{"rendered":"https:\/\/businesshubasia.com\/"},"modified":"2026-07-19T13:14:10","modified_gmt":"2026-07-19T06:14:10","slug":"esg-reporting-indonesia-2026","status":"publish","type":"post","link":"https:\/\/businesshubasia.com\/zh\/esg-reporting-indonesia-2026\/","title":{"rendered":"\u5370\u5c3c2026\u5e74ESG\u62a5\u544a\uff1a\u6240\u6709\u4e0a\u5e02\u516c\u53f8\u57282027\u5e741\u6708\u524d\u5fc5\u987b\u4e86\u89e3\u7684\u5185\u5bb9"},"content":{"rendered":"

\u5012\u8ba1\u65f6\u5df2\u7ecf\u5f00\u59cb\u3002\u5bf9\u4e8e\u5728\u5370\u5c3c\u8fd0\u8425\u7684\u4e0a\u5e02\u516c\u53f8\u800c\u8a00\uff0c2026\u5e74\u4e0d\u4ec5\u4ec5\u662f\u53c8\u4e00\u4e2a\u5408\u89c4\u5e74\uff0c\u66f4\u662f\u6784\u5efa\u5fc5\u8981\u7cfb\u7edf\u3001\u6d41\u7a0b\u548c\u6570\u636e\u57fa\u7840\u8bbe\u65bd\u7684\u6700\u540e\u7a97\u53e3\uff0c\u4ee5\u4fbf\u57282027\u5e741\u6708\u56fd\u9645\u6807\u51c6\u5f3a\u5236\u6027ESG\u62a5\u544a\u5168\u9762\u751f\u6548\u524d\u505a\u597d\u51c6\u5907\u3002\u65e0\u8bba\u516c\u53f8\u603b\u90e8\u4f4d\u4e8e\u96c5\u52a0\u8fbe\uff0c\u8fd8\u662f\u5728\u65b0\u52a0\u5761\u3001\u4e1c\u4eac\u6216\u963f\u59c6\u65af\u7279\u4e39\u8fd0\u8425\uff0c\u4e86\u89e3\u5370\u5c3c\u4e0d\u65ad\u53d8\u5316\u7684ESG\u62a5\u544a\u73af\u5883\u5df2\u4e0d\u518d\u662f\u53ef\u9009\u9879\uff0c\u800c\u662f\u5546\u4e1a\u548c\u6cd5\u5f8b\u4e0a\u7684\u5fc5\u7136\u8981\u6c42\u3002.<\/p>\n\n\n\n

\u672c\u6307\u5357\u8be6\u7ec6\u5206\u6790\u4e86\u76d1\u7ba1\u7684\u6574\u4f53\u60c5\u51b5\uff0c\u89e3\u91ca\u4e86\u54ea\u4e9b\u4eba\u4f1a\u53d7\u5230\u5f71\u54cd\uff0c\u5e76\u6982\u8ff0\u4e86\u4f01\u4e1a\u73b0\u5728\u9700\u8981\u91c7\u53d6\u54ea\u4e9b\u63aa\u65bd\u624d\u80fd\u9886\u5148\u4e8e\u6267\u6cd5\u90e8\u95e8\u3002.<\/p>\n\n\n\n

\u4e3a\u4ec0\u4e482026\u5e74\u662f\u5370\u5c3cESG\u62a5\u544a\u7684\u8f6c\u6298\u70b9<\/strong><\/h2>\n\n\n\n

\u5370\u5c3c\u6784\u5efa\u53ef\u6301\u7eed\u91d1\u878d\u4f53\u7cfb\u5df2\u8fd1\u5341\u5e74\uff0c\u4f462026\u5e74\u6807\u5fd7\u7740\u8fd9\u4e00\u8fdb\u7a0b\u4e2d\u7684\u4e00\u4e2a\u91cd\u8981\u52a0\u901f\u70b9\u3002\u591a\u9879\u76d1\u7ba1\u65f6\u95f4\u8868\u7684\u4ea4\u6c47\uff0c\u5305\u62ec\u5373\u5c06\u91c7\u7528\u5370\u5c3c\u6807\u51c6\u4e0b\u7684IFRS S1\u548cS2\u51c6\u5219\u3001\u5370\u5c3c\u91d1\u878d\u670d\u52a1\u7ba1\u7406\u5c40\uff08OJK\uff09\u65b0\u51fa\u53f0\u7684\u5f3a\u5236\u6027\u7b2c\u4e09\u65b9\u9274\u8bc1\u8981\u6c42\u4ee5\u53ca\u5370\u5c3c\u53ef\u6301\u7eed\u91d1\u878d\u5206\u7c7b\u4f53\u7cfb\u7684\u6269\u5c55\uff0c\u610f\u5473\u7740\u4f01\u4e1a\u5c06\u9762\u4e34\u524d\u6240\u672a\u6709\u7684\u590d\u6742\u4e14\u8981\u6c42\u66f4\u9ad8\u7684\u5408\u89c4\u73af\u5883\u3002.<\/p>\n\n\n\n

\u5bf9\u4e8e\u8fdb\u5165\u5370\u5c3c\u5e02\u573a\u7684\u5916\u56fd\u5236\u9020\u5546\u3001\u5206\u9500\u5546\u548c\u533b\u7597\u4fdd\u5065\u516c\u53f8\u800c\u8a00\uff0c\u8fd9\u4e00\u76d1\u7ba1\u8f6c\u53d8\u503c\u5f97\u9ad8\u5ea6\u91cd\u89c6\u3002ESG\u62a5\u544a\u4e0d\u518d\u662f\u8de8\u56fd\u516c\u53f8\u603b\u90e8\u53ef\u81ea\u613f\u9075\u5b88\u7684\u900f\u660e\u5ea6\u63aa\u65bd\uff0c\u5728\u5370\u5c3c\uff0c\u5b83\u6b63\u9010\u6e10\u6210\u4e3a\u4e00\u9879\u5177\u6709\u5b9e\u9645\u884c\u653f\u540e\u679c\u7684\u6b63\u5f0f\u6cd5\u5f8b\u4e49\u52a1\u3002.<\/p>\n\n\n\n

\u201cESG\u62a5\u544a\u201d\u4e00\u8bcd\u672c\u8eab\u6307\u7684\u662f\u5bf9\u516c\u53f8\u73af\u5883\u3001\u793e\u4f1a\u548c\u6cbb\u7406\u5b9e\u8df5\u8fdb\u884c\u7ed3\u6784\u5316\u62ab\u9732\u3002ESG\u62a5\u544a\uff08\u6709\u65f6\u4e5f\u79f0\u4e3a\u53ef\u6301\u7eed\u53d1\u5c55\u62a5\u544a\uff09\u4e3a\u6295\u8d44\u8005\u3001\u76d1\u7ba1\u673a\u6784\u548c\u516c\u4f17\u63d0\u4f9b\u4e86\u4e00\u4e2a\u6807\u51c6\u5316\u7684\u89c6\u89d2\uff0c\u8ba9\u4ed6\u4eec\u4e86\u89e3\u4f01\u4e1a\u5982\u4f55\u7ba1\u7406\u98ce\u9669\u5e76\u521b\u9020\u8d85\u8d8a\u8d22\u52a1\u6307\u6807\u7684\u957f\u671f\u4ef7\u503c\u3002\u968f\u7740\u5168\u7403\u8d44\u672c\u5e02\u573a\u8d8a\u6765\u8d8a\u4f9d\u8d56ESG\u8bc4\u5206\u6765\u8bc4\u4f30\u6295\u8d44\uff0c\u5370\u5c3c\u4e0e\u56fd\u9645\u6846\u67b6\u7684\u63a5\u8f68\u4f7f\u8be5\u56fd\u6210\u4e3a\u66f4\u5177\u5438\u5f15\u529b\u7684\u53ef\u6301\u7eed\u91d1\u878d\u76ee\u7684\u5730\u3002.<\/p>\n\n\n\n

\u76d1\u7ba1\u4f53\u7cfb\uff1aOJK\u89c4\u5219\u3001SPK\u6807\u51c6\u53ca\u5176\u80cc\u540e\u7684ESG\u6846\u67b6<\/strong><\/h2>\n\n\n\n

\u8981\u4e86\u89e3\u5370\u5ea6\u5c3c\u897f\u4e9a\u7684 ESG \u62a5\u544a\u8981\u6c42\uff0c\u6309\u987a\u5e8f\u8ffd\u6eaf\u76f8\u5173\u6cd5\u89c4\u4f1a\u6709\u6240\u5e2e\u52a9\u3002.<\/p>\n\n\n\n

OJK \u6cd5\u89c4\u7b2c 51\/POJK.03\/2017<\/a><\/strong> \u8fd9\u662f\u4e00\u9879\u5960\u57fa\u6027\u5de5\u5177\u3002\u5b83\u8981\u6c42\u91d1\u878d\u673a\u6784\u548c\u4e0a\u5e02\u516c\u53f8\u53d1\u5e03\u5e74\u5ea6\u53ef\u6301\u7eed\u53d1\u5c55\u62a5\u544a\uff0c\u6700\u521d\u91c7\u53d6\u201c\u9075\u5b88\u6216\u89e3\u91ca\u201d\u7684\u65b9\u5f0f\u3002\u8fd9\u9879\u6cd5\u89c4\u5c06\u6b63\u5f0f\u7684\u53ef\u6301\u7eed\u53d1\u5c55\u62a5\u544a\u6982\u5ff5\u5f15\u5165\u5370\u5c3c\u4f01\u4e1a\u6587\u5316\uff0c\u5c3d\u7ba1\u5728\u521d\u671f\u6267\u884c\u529b\u5ea6\u4e0d\u4e00\u3002.<\/p>\n\n\n\n

OJK \u901a\u51fd\u7b2c 16 \u53f7\/SEOJK.04\/2021<\/a><\/strong> \u5728\u6b64\u57fa\u7840\u4e0a\uff0c\u8be5\u673a\u6784\u89c4\u8303\u4e86\u8d44\u672c\u5e02\u573a\u53d1\u884c\u4eba\u53ef\u6301\u7eed\u53d1\u5c55\u62a5\u544a\u7684\u5185\u5bb9\u548c\u683c\u5f0f\uff0c\u5e76\u5236\u5b9a\u4e86\u66f4\u6e05\u6670\u7684\u62ab\u9732\u8981\u6c42\uff0c\u5305\u62ec\u73af\u5883\u6307\u6807\u3001\u793e\u4f1a\u7ee9\u6548\u6570\u636e\u548c\u516c\u53f8\u6cbb\u7406\u4fe1\u606f\u3002.<\/p>\n\n\n\n

\u6700\u65b0\u7684\u53d1\u5c55\uff0c\u4e5f\u662f2026\u5e74\u4e9f\u9700\u5173\u6ce8\u7684\u53d1\u5c55\uff0c\u662f\u5f15\u5165\u4e86\u2026\u2026 SPK\uff08\u6807\u51c6 Pelaporan Keberlanjutan\uff09<\/strong> \u8fd9\u4e9b\u6807\u51c6\u662f\u5370\u5c3c\u6839\u636e\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219\uff08IFRS\uff09\u53ef\u6301\u7eed\u53d1\u5c55\u4fe1\u606f\u62ab\u9732\u6807\u51c6\u5236\u5b9a\u7684\u672c\u5730\u5316\u7248\u672c\uff0c\u5177\u4f53\u5305\u62ecIFRS S1\uff08\u53ef\u6301\u7eed\u53d1\u5c55\u76f8\u5173\u8d22\u52a1\u4fe1\u606f\u62ab\u9732\u7684\u4e00\u822c\u8981\u6c42\uff09\u548cIFRS S2\uff08\u6c14\u5019\u76f8\u5173\u4fe1\u606f\u62ab\u9732\uff09\u3002\u5b83\u4eec\u5171\u540c\u6784\u6210\u4e86\u5370\u5c3c\u65b0\u7684\u5f3a\u5236\u6027ESG\u6846\u67b6\u7684\u57fa\u77f3\u3002.<\/p>\n\n\n\n

\u8fd9\u79cd\u5c42\u5c42\u53e0\u52a0\u7684\u76d1\u7ba1\u4f53\u7cfb\u5e38\u5e38\u4ee4\u56fd\u9645\u516c\u53f8\u611f\u5230\u56f0\u60d1\u3002\u5370\u5c3c\u91d1\u878d\u670d\u52a1\u7ba1\u7406\u5c40\uff08OJK\uff09\u7684\u53ef\u6301\u7eed\u53d1\u5c55\u62a5\u544a\u8981\u6c42\u5e76\u975e\u5b64\u7acb\u5b58\u5728\uff0c\u800c\u662f\u4e0e\u8bc1\u5238\u4ea4\u6613\u6240\u89c4\u5219\u3001\u5370\u5c3c\u592e\u884c\uff08\u5370\u5c3c\u94f6\u884c\uff09\u7684\u7279\u5b9a\u884c\u4e1a\u6307\u5357\u4ee5\u53ca\u5370\u5c3c\u76d1\u7ba1\u673a\u6784\u6b63\u5f0f\u91c7\u7eb3\u7684\u56fd\u9645\u6846\u67b6\u76f8\u4e92\u4ea4\u7ec7\u3002.<\/p>\n\n\n\n

\u8c01\u5fc5\u987b\u63d0\u4ea4\u62a5\u544a\uff1f\u4e86\u89e3\u5370\u5c3cESG\u62a5\u544a\u8981\u6c42\u7684\u5206\u9636\u6bb5\u8303\u56f4<\/strong><\/h2>\n\n\n\n

\u5e76\u975e\u6240\u6709\u5b9e\u4f53\u90fd\u540c\u65f6\u9762\u4e34\u76f8\u540c\u7684\u4e49\u52a1\u3002\u5370\u5c3c\u5bf9ESG\u62a5\u544a\u8981\u6c42\u91c7\u53d6\u5206\u9636\u6bb5\u5b9e\u65bd\u7684\u65b9\u5f0f\uff0c\u8fd9\u5bf9\u4efb\u4f55\u8bc4\u4f30\u81ea\u8eab\u98ce\u9669\u655e\u53e3\u7684\u516c\u53f8\u6765\u8bf4\u90fd\u662f\u4e00\u4e2a\u91cd\u8981\u7684\u7ec6\u8282\u3002.<\/p>\n\n\n\n

\u5728\u5370\u5c3c\u8bc1\u5238\u4ea4\u6613\u6240\uff08IDX\uff09\u4e0a\u5e02\u7684\u516c\u53f8<\/strong> \u65b0\u51c6\u5219\u7684\u4e3b\u8981\u76ee\u6807\u7fa4\u4f53\u662f\u4e0a\u5e02\u516c\u53f8\uff0c\u5c24\u5176\u662f\u4e3b\u677f\u4e0a\u5e02\u516c\u53f8\u3002\u8fd9\u4e9b\u53d1\u884c\u4eba\u9762\u4e34\u7740\u6700\u7d27\u8feb\u7684\u4e49\u52a1\uff0c\u5fc5\u987b\u4ece2027\u5e741\u67081\u65e5\u8d77\u5168\u9762\u5b9e\u65bdIFRS S1\u548cS2\u51c6\u5219\u3002.<\/p>\n\n\n\n

\u56fd\u6709\u4f01\u4e1a<\/strong> \u4e5f\u5728\u8303\u56f4\u5185\uff0c\u6b63\u5982 \u5546\u4e1a\u94f6\u884c\u3001\u4fdd\u9669\u516c\u53f8\u548c\u5176\u4ed6\u91d1\u878d\u673a\u6784<\/strong> \u7531\u5370\u5c3c\u91d1\u878d\u670d\u52a1\u7ba1\u7406\u5c40\uff08OJK\uff09\u76d1\u7ba1\u3002\u5177\u4f53\u65f6\u95f4\u8868\u548c\u62ab\u9732\u6df1\u5ea6\u56e0\u7c7b\u522b\u800c\u5f02\uff0c\u4f46\u6240\u6709\u7c7b\u522b\u7684\u53d1\u5c55\u8f68\u8ff9\u90fd\u6307\u5411\u540c\u4e00\u65b9\u5411\u3002.<\/p>\n\n\n\n

\u4e3a\u4e86 \u5916\u56fd\u533b\u7597\u5668\u68b0\u5236\u9020\u5546\u3001\u5206\u9500\u5546\u548c\u533b\u7597\u4fdd\u5065\u516c\u53f8<\/strong> \u5bf9\u4e8e\u5728\u5370\u5c3c\u8bc1\u5238\u4ea4\u6613\u6240 (IDX) \u4e0a\u5e02\u7684\u3001\u62e5\u6709\u5370\u5c3c\u5b50\u516c\u53f8\u6216\u5f00\u5c55\u91cd\u8981\u5546\u4e1a\u4e1a\u52a1\u7684\u516c\u53f8\u800c\u8a00\uff0c\u4e86\u89e3\u8fd9\u4e00\u5206\u9636\u6bb5\u7684\u76d1\u7ba1\u8303\u56f4\u81f3\u5173\u91cd\u8981\u3002\u5916\u56fd\u6bcd\u516c\u53f8\u672c\u8eab\u53ef\u80fd\u4e0d\u53d7\u5370\u5c3c\u91d1\u878d\u670d\u52a1\u7ba1\u7406\u5c40 (OJK) \u89c4\u5219\u7684\u7ea6\u675f\uff0c\u4f46\u5176\u5370\u5c3c\u5b9e\u4f53\u51e0\u4e4e\u80af\u5b9a\u53d7\u5176\u7ea6\u675f\u3002\u672a\u80fd\u8ba4\u8bc6\u5230\u8fd9\u4e00\u70b9\u4f1a\u9020\u6210\u5408\u89c4\u6f0f\u6d1e\uff0c\u800c\u7ea0\u6b63\u8fd9\u4e9b\u6f0f\u6d1e\u7684\u6210\u672c\u53ef\u80fd\u5f88\u9ad8\u3002.<\/p>\n\n\n\n

\u5728\u65b0\u8fd1\u7eb3\u5165\u76d1\u7ba1\u8303\u56f4\u7684\u884c\u4e1a\u4e2d\u8fd0\u8425\u7684\u516c\u53f8 TKBI 3.0\uff08Taksonomi Keuangan Berkelanjutan \u5370\u5ea6\u5c3c\u897f\u4e9a\uff09<\/strong> 2026\u5e74\u7684\u66f4\u65b0\u4e5f\u9762\u4e34\u7740\u65b0\u7684\u5206\u7c7b\u8981\u6c42\u3002\u8fd9\u4e00\u6269\u5c55\u7684\u5206\u7c7b\u4f53\u7cfb\u6db5\u76d6\u519c\u4e1a\u3001\u5de5\u4e1a\u6d41\u7a0b\u548c\u4ea7\u54c1\u4f7f\u7528\uff08IPPU\uff09\u4ee5\u53ca\u5e9f\u7269\u7ba1\u7406\uff0c\u4e3a\u53ef\u6301\u7eed\u91d1\u878d\u6846\u67b6\u65b0\u589e\u4e86\u7ea6537\u4e2aKBLI\uff08\u6807\u51c6\u884c\u4e1a\u5206\u7c7b\uff09\u4ee3\u7801\u3002.<\/p>\n\n\n\n

\u5f3a\u5236\u6027\u62ab\u9732\u4e0e\u81ea\u613f\u6027\u62ab\u9732\uff1aESG\u62a5\u544a\u5fc5\u987b\u5305\u542b\u54ea\u4e9b\u5185\u5bb9<\/strong><\/h2>\n\n\n\n

\u516c\u53f8\u63d0\u51fa\u7684\u6700\u5b9e\u9645\u7684\u95ee\u9898\u4e4b\u4e00\u662f\uff1a\u6839\u636e\u5370\u5c3c\u6cd5\u5f8b\uff0c\u4e00\u4efd\u7b26\u5408\u89c4\u5b9a\u7684 ESG \u62a5\u544a\u7a76\u7adf\u5305\u542b\u54ea\u4e9b\u5185\u5bb9\uff1f<\/p>\n\n\n\n

\u7b54\u6848\u53d6\u51b3\u4e8e\u5b9e\u4f53\u7c7b\u578b\u548c\u9002\u7528\u6cd5\u89c4\uff0c\u4f46\u5370\u5c3c\u91d1\u878d\u670d\u52a1\u7ba1\u7406\u5c40 (OJK) \u76ee\u524d\u5bf9\u4e0a\u5e02\u516c\u53f8\u7684\u603b\u4f53\u7ed3\u6784\u8981\u6c42\u5305\u62ec\uff1a<\/p>\n\n\n\n

\u73af\u5883\u4fe1\u606f\u62ab\u9732<\/strong> \u6db5\u76d6\u8303\u56f4 1 \u548c\u8303\u56f4 2 \u7684\u6e29\u5ba4\u6c14\u4f53\u6392\u653e\u3001\u80fd\u6e90\u6d88\u8017\u3001\u7528\u6c34\u91cf\u3001\u5e9f\u7269\u7ba1\u7406\u4ee5\u53ca\u751f\u7269\u591a\u6837\u6027\u5f71\u54cd\uff08\u5982\u6d89\u53ca\u5b9e\u8d28\u6027\u5f71\u54cd\uff09\u3002\u76ee\u524d\uff0c\u8303\u56f4 3 \u7684\u6392\u653e\u4ecd\u4e3b\u8981\u4e3a\u81ea\u613f\u62ab\u9732\uff0c\u4f46\u65b0\u7684\u4e0e IFRS S2 \u76f8\u4e00\u81f4\u7684\u51c6\u5219\u5f3a\u70c8\u5efa\u8bae\u62ab\u9732\u6b64\u7c7b\u6392\u653e\u3002.<\/p>\n\n\n\n

\u793e\u4f1a\u62ab\u9732<\/strong> \u6db5\u76d6\u52b3\u52a8\u529b\u6570\u636e\uff08\u5458\u5de5\u4eba\u6570\u3001\u591a\u6837\u6027\u3001\u4eba\u5458\u6d41\u52a8\u3001\u57f9\u8bad\u65f6\u95f4\uff09\u3001\u804c\u4e1a\u5065\u5eb7\u4e0e\u5b89\u5168\u7ee9\u6548\u3001\u793e\u533a\u53c2\u4e0e\u6d3b\u52a8\u548c\u4f9b\u5e94\u94fe\u52b3\u52a8\u5b9e\u8df5\u3002.<\/p>\n\n\n\n

\u516c\u53f8\u6cbb\u7406\u4fe1\u606f\u62ab\u9732<\/strong> \u6db5\u76d6\u516c\u53f8\u5185\u90e8\u7684\u8463\u4e8b\u4f1a\u7ec4\u6210\u3001\u53cd\u8150\u8d25\u653f\u7b56\u3001\u4e3e\u62a5\u673a\u5236\u548c\u53ef\u6301\u7eed\u53d1\u5c55\u6cbb\u7406\u7ed3\u6784\u3002.<\/p>\n\n\n\n

\u6839\u636e\u4e0e IFRS S1 \u548c S2 \u76f8\u4e00\u81f4\u7684 SPK \u65b0\u6807\u51c6\uff0c\u516c\u53f8\u8fd8\u5fc5\u987b\u62ab\u9732\u4e0e\u53ef\u6301\u7eed\u53d1\u5c55\u76f8\u5173\u7684\u4fe1\u606f\u3002 \u98ce\u9669\u4e0e\u673a\u9047<\/strong> \u8fd9\u53ef\u80fd\u5bf9\u516c\u53f8\u7684\u77ed\u671f\u3001\u4e2d\u671f\u548c\u957f\u671f\u73b0\u91d1\u6d41\u3001\u878d\u8d44\u6e20\u9053\u6216\u8d44\u672c\u6210\u672c\u4ea7\u751f\u5408\u7406\u5f71\u54cd\u3002\u8fd9\u79cd\u524d\u77bb\u6027\u56e0\u7d20\u6b63\u662f\u65b0\u51c6\u5219\u533a\u522b\u4e8e\u6b64\u524dOJK\u89c4\u5219\u4e0b\u53ef\u63a5\u53d7\u7684\u63cf\u8ff0\u6027\u62a5\u544a\u7684\u5173\u952e\u6240\u5728\u3002.<\/p>\n\n\n\n

ESG\u8bc4\u5206\u662f\u7531ESG\u8bc4\u7ea7\u673a\u6784\u6839\u636e\u62ab\u9732\u7684\u6570\u636e\u7ed9\u51fa\u7684\u6570\u503c\u6216\u7c7b\u522b\u8bc4\u7ea7\uff0c\u5b83\u76f4\u63a5\u53d7\u5230\u516c\u53f8\u5728\u62ab\u9732\u4fe1\u606f\u65b9\u9762\u7684\u5b8c\u6574\u6027\u548c\u4e00\u81f4\u6027\u7684\u5f71\u54cd\u3002\u5bf9\u4e8e\u5bfb\u6c42\u5438\u5f15\u5916\u56fd\u673a\u6784\u6295\u8d44\u7684\u516c\u53f8\u800c\u8a00\uff0c\u901a\u8fc7\u6539\u8fdbESG\u62a5\u544a\u6765\u63d0\u5347ESG\u8bc4\u5206\u6b63\u65e5\u76ca\u6210\u4e3a\u4e00\u9879\u6218\u7565\u91cd\u70b9\uff0c\u800c\u4e0d\u4ec5\u4ec5\u662f\u4e00\u9879\u5408\u89c4\u8981\u6c42\u3002.<\/p>\n\n\n\n

\u5370\u5c3c\u7684 IFRS S1 \u548c S2\uff1a\u5c06\u4e8e 2027 \u5e74 1 \u6708\u5168\u9762\u5b9e\u65bd<\/strong><\/h2>\n\n\n\n

\u5370\u5c3cESG\u62a5\u544a\u9886\u57df\u6700\u91cd\u8981\u7684\u8fdb\u5c55\u662fSPK\u6807\u51c6\u6b63\u5f0f\u91c7\u7eb3\u4e86IFRS S1\u548cS2\u51c6\u5219\u3002\u8fd9\u5e76\u975e\u4ec5\u4ec5\u662f\u4e0e\u56fd\u9645\u6700\u4f73\u5b9e\u8df5\u8fdb\u884c\u54a8\u8be2\u6027\u534f\u8c03\u3002\u5370\u5c3c\u8d22\u52a1\u4f1a\u8ba1\u51c6\u5219\u59d4\u5458\u4f1a\uff08DSAK IAI\uff09\u548c\u91d1\u878d\u670d\u52a1\u7ba1\u7406\u5c40\uff08OJK\uff09\u5df2\u660e\u786e\u8868\u793a\uff0c\u8fd9\u4e9b\u51c6\u5219\u5c06\u4ece\u5373\u65e5\u8d77\u5bf9\u4e3b\u677f\u4e0a\u5e02\u516c\u53f8\u5f3a\u5236\u6267\u884c\u3002 2027\u5e741\u67081\u65e5<\/strong>.<\/p>\n\n\n\n

IFRS S1<\/strong> \u8981\u6c42\u516c\u53f8\u62ab\u9732\u6240\u6709\u53ef\u80fd\u5f71\u54cd\u5176\u4f01\u4e1a\u4ef7\u503c\u7684\u4e0e\u53ef\u6301\u7eed\u53d1\u5c55\u76f8\u5173\u7684\u98ce\u9669\u548c\u673a\u9047\u7684\u91cd\u8981\u4fe1\u606f\u3002\u5b83\u786e\u7acb\u4e86\u53ef\u6301\u7eed\u53d1\u5c55\u4fe1\u606f\u62ab\u9732\u7684\u603b\u4f53\u67b6\u6784\uff0c\u6db5\u76d6\u516c\u53f8\u6cbb\u7406\u3001\u6218\u7565\u3001\u98ce\u9669\u7ba1\u7406\u4ee5\u53ca\u6307\u6807\u548c\u76ee\u6807\u3002.<\/p>\n\n\n\n

IFRS S2<\/strong> \u8be5\u6cd5\u89c4\u7279\u522b\u5173\u6ce8\u4e0e\u6c14\u5019\u76f8\u5173\u7684\u4fe1\u606f\u62ab\u9732\u3002\u5b83\u8981\u6c42\u516c\u53f8\u62a5\u544a\u5176\u9762\u4e34\u7684\u5b9e\u9645\u6c14\u5019\u98ce\u9669\u548c\u8f6c\u578b\u6c14\u5019\u98ce\u9669\u3001\u4e0e\u6c14\u5019\u76f8\u5173\u7684\u673a\u9047\u3001\u8303\u56f4 1 \u548c\u8303\u56f4 2 \u7684\u6392\u653e\uff08\u5f3a\u70c8\u9f13\u52b1\u62a5\u544a\u8303\u56f4 3 \u7684\u6392\u653e\uff09\uff0c\u4ee5\u53ca\u5176\u6c14\u5019\u76ee\u6807\u548c\u8f6c\u578b\u8ba1\u5212\u3002.<\/p>\n\n\n\n

\u5bf9\u4e8e\u4e0d\u719f\u6089\u8fd9\u4e9b\u6846\u67b6\u7684\u516c\u53f8\u800c\u8a00\uff0c\u8981\u505a\u597d\u7b26\u5408 IFRS S1 \u548c S2 Indonesia 2027 \u7684\u8981\u6c42\uff0c\u4ec5\u4ec5\u6bcf\u5e74\u51fa\u5177\u4e00\u4efd\u7cbe\u7f8e\u7684\u6587\u4ef6\u662f\u8fdc\u8fdc\u4e0d\u591f\u7684\u3002\u5b83\u9700\u8981\u5065\u5168\u7684\u5185\u90e8\u6570\u636e\u6536\u96c6\u7cfb\u7edf\u3001\u8de8\u804c\u80fd\u7684\u6cbb\u7406\u673a\u5236\uff08\u901a\u5e38\u6d89\u53ca\u8d22\u52a1\u3001\u8fd0\u8425\u3001\u6cd5\u52a1\u548c\u53ef\u6301\u7eed\u53d1\u5c55\u56e2\u961f\uff09\uff0c\u5e76\u4e14\u5728\u8bb8\u591a\u60c5\u51b5\u4e0b\uff0c\u8fd8\u9700\u8981\u6295\u8d44\u65b0\u7684\u8f6f\u4ef6\u6216\u54a8\u8be2\u670d\u52a1\u3002.<\/p>\n\n\n\n

\u90a3\u4e9b\u5728 2024 \u5e74\u6216 2025 \u5e74\u5f00\u59cb\u6784\u5efa\u6570\u636e\u57fa\u7840\u8bbe\u65bd\u7684\u516c\u53f8\uff0c\u6700\u6709\u53ef\u80fd\u5728 2027 \u5e74 1 \u6708\u5360\u636e\u6709\u5229\u5730\u4f4d\u3002\u5bf9\u4e8e\u90a3\u4e9b\u5c1a\u672a\u5f00\u59cb\u6784\u5efa\u6570\u636e\u57fa\u7840\u8bbe\u65bd\u7684\u516c\u53f8\u6765\u8bf4\uff0c2026 \u5e74\u786e\u5b9e\u662f\u6700\u540e\u7684\u673a\u4f1a\uff0c\u53ef\u4ee5\u5728\u4e0d\u627f\u62c5\u91cd\u5927\u98ce\u9669\u7684\u60c5\u51b5\u4e0b\u8fce\u5934\u8d76\u4e0a\u3002.<\/p>\n\n\n\n

\u7b2c\u4e09\u65b9\u9a8c\u8bc1\uff1a\u6539\u53d8\u6e38\u620f\u89c4\u5219\u7684\u65b0\u7248\u5370\u5c3c\u91d1\u878d\u670d\u52a1\u7ba1\u7406\u5c40\uff08OJK\uff09\u8349\u6848<\/strong><\/h2>\n\n\n\n

2026\u5e74\u6700\u91cd\u8981\u7684\u8fdb\u5c55\u6216\u8bb8\u662f\u5370\u5c3c\u91d1\u878d\u670d\u52a1\u7ba1\u7406\u5c40\uff08OJK\uff09\u7684\u4e00\u9879\u6cd5\u89c4\u8349\u6848\uff0c\u8be5\u8349\u6848\u4e00\u65e6\u6700\u7ec8\u5b9a\u7a3f\uff0c\u5c06\u5f15\u5165\u2026\u2026 \u5f3a\u5236\u6027\u72ec\u7acb\u4fdd\u8bc1<\/strong> \u5370\u5c3c\u5c06\u5bf9\u90e8\u5206\u53d1\u884c\u4eba\u8fdb\u884cESG\u4fe1\u606f\u62ab\u9732\u3002\u8fd9\u5c06\u662f\u5370\u5c3c\u9996\u6b21\u5c06\u7b2c\u4e09\u65b9\u9a8c\u8bc1\u4ece\u9f13\u52b1\u9636\u6bb5\u63d0\u5347\u81f3\u6cd5\u5f8b\u5f3a\u5236\u9636\u6bb5\u3002.<\/p>\n\n\n\n

\u5b9e\u9645\u4e0a\uff0c\u8fd9\u610f\u5473\u7740\u5408\u683c\u7684\u72ec\u7acb\u6838\u67e5\u673a\u6784\uff08\u901a\u5e38\u662f\u5ba1\u8ba1\u516c\u53f8\u6216\u4e13\u4e1a\u7684\u53ef\u6301\u7eed\u53d1\u5c55\u4fdd\u8bc1\u673a\u6784\uff09\u9700\u8981\u5bf9\u516c\u53f8\u62ab\u9732\u7684ESG\u6570\u636e\u8fdb\u884c\u5ba1\u67e5\u548c\u9a8c\u8bc1\u3002\u5176\u76ee\u7684\u662f\u63d0\u9ad8\u6570\u636e\u7684\u53ef\u9760\u6027\uff0c\u5e76\u964d\u4f4e\u201c\u6f02\u7eff\u201d\u98ce\u9669\u2014\u2014\u8fd9\u4e00\u95ee\u9898\u6b63\u65e5\u76ca\u53d7\u5230\u4e1c\u5357\u4e9a\u76d1\u7ba1\u673a\u6784\u7684\u5173\u6ce8\u3002.<\/p>\n\n\n\n

\u5bf9\u4e8e\u90a3\u4e9b\u4e00\u76f4\u4ee5\u6765\u4ec5\u4f9d\u636e\u5185\u90e8\u4f30\u7b97\u6216\u7f3a\u4e4f\u7cfb\u7edf\u6570\u636e\u9a8c\u8bc1\u800c\u7f16\u5236\u53ef\u6301\u7eed\u53d1\u5c55\u62a5\u544a\u7684\u516c\u53f8\u800c\u8a00\uff0c\u8fd9\u4e00\u53d8\u5316\u610f\u5473\u7740\u8fd0\u8425\u65b9\u5f0f\u7684\u91cd\u5927\u8f6c\u53d8\u3002\u8d28\u91cf\u4fdd\u8bc1\u6d41\u7a0b\u9700\u8981\u6709\u636e\u53ef\u67e5\u7684\u65b9\u6cd5\u8bba\u3001\u5ba1\u8ba1\u8ffd\u8e2a\u548c\u53ef\u9760\u7684\u6570\u636e\u6765\u6e90\u3002.<\/p>\n\n\n\n

\u8fdb\u5165\u5370\u5c3c\u5e02\u573a\u7684\u56fd\u9645\u516c\u53f8\u5e94\u5c06\u6b64\u89c6\u4e3a\u6574\u4e2a\u76d1\u7ba1\u73af\u5883\u53d1\u5c55\u65b9\u5411\u7684\u4fe1\u53f7\u3002\u5373\u4f7f\u76ee\u524d\u7684\u8349\u6848\u5c1a\u672a\u6700\u7ec8\u5b9a\u7a3f\uff0c\u4f46\u63a8\u884c\u72ec\u7acb\u6838\u67e5\u7684ESG\u62a5\u544a\u7684\u8d8b\u52bf\u5df2\u4e0d\u53ef\u9006\u8f6c\u3002.<\/p>\n\n\n\n

\u5370\u5c3c\u7684\u884c\u653f\u5904\u7f5a\u548cESG\u62a5\u544a\u6267\u884c\u60c5\u51b5<\/strong><\/h2>\n\n\n\n

\u4ec5\u4ec5\u9075\u5b88\u89c4\u5b9a\u800c\u4e0d\u5f3a\u5236\u6267\u884c\u53ea\u662f\u4e00\u79cd\u5efa\u8bae\u3002\u5370\u5c3c\u91d1\u878d\u670d\u52a1\u7ba1\u7406\u5c40\uff08OJK\uff09\u5df2\u660e\u786e\u8868\u793a\uff0c\u53ef\u6301\u7eed\u53d1\u5c55\u62a5\u544a\u6846\u67b6\u662f\u6709\u5b9e\u9645\u540e\u679c\u652f\u6491\u7684\u3002.<\/p>\n\n\n\n

\u6839\u636e\u5370\u5c3c\u91d1\u878d\u670d\u52a1\u7ba1\u7406\u5c40\uff08OJK\uff09\u73b0\u884c\u89c4\u5b9a\uff0c\u4e0d\u9075\u5b88\u53ef\u6301\u7eed\u53d1\u5c55\u62a5\u544a\u4e49\u52a1\u53ef\u80fd\u5bfc\u81f4\u4ee5\u4e0b\u540e\u679c\uff1a \u4e66\u9762\u8b66\u544a\u3001\u884c\u653f\u7f5a\u6b3e\uff0c\u4ee5\u53ca\u5728\u4e25\u91cd\u60c5\u51b5\u4e0b\u6682\u505c\u8425\u4e1a\u6d3b\u52a8\u6216\u5e02\u573a\u51c6\u5165\u3002<\/strong>. \u968f\u7740\u65b0\u6807\u51c6\u4e8e 2027 \u5e74\u5168\u9762\u751f\u6548\uff0c\u9884\u8ba1\u6267\u6cd5\u529b\u5ea6\u5c06\u4f1a\u52a0\u5927\u3002.<\/p>\n\n\n\n

\u5bf9\u4e8e\u5728\u5370\u5c3c\u8bbe\u6709\u5b50\u516c\u53f8\u6216\u4e0a\u5e02\u516c\u53f8\u7684\u5916\u56fd\u516c\u53f8\u800c\u8a00\uff0c\u4e0d\u5408\u89c4\u5e26\u6765\u7684\u58f0\u8a89\u548c\u8fd0\u8425\u98ce\u9669\u8fdc\u4e0d\u6b62\u5370\u5c3c\u91d1\u878d\u670d\u52a1\u7ba1\u7406\u5c40\uff08OJK\uff09\u7684\u5236\u88c1\u3002\u673a\u6784\u6295\u8d44\u8005\u3001\u56fd\u9645\u8d37\u6b3e\u673a\u6784\u548c\u5168\u7403\u4f9b\u5e94\u94fe\u5408\u4f5c\u4f19\u4f34\u8d8a\u6765\u8d8a\u591a\u5730\u5c06ESG\u5c3d\u804c\u8c03\u67e5\u7eb3\u5165\u5176\u81ea\u8eab\u7684\u5408\u89c4\u8981\u6c42\u3002\u65e0\u6cd5\u63d0\u4f9b\u7b26\u5408IFRS S1\u548cS2\u6807\u51c6\u7684\u53ef\u9760ESG\u62a5\u544a\u7684\u516c\u53f8\uff0c\u53ef\u80fd\u4f1a\u88ab\u6392\u9664\u5728\u878d\u8d44\u673a\u4f1a\u3001\u91c7\u8d2d\u540d\u5355\u6216\u5408\u4f5c\u534f\u8bae\u4e4b\u5916\u3002.<\/p>\n\n\n\n

2026\u5e74ESG\u62a5\u544a\u5408\u89c4\u6027\u6838\u67e5\u6e05\u5355\uff1a\u5370\u5c3c\u4e0a\u5e02\u516c\u53f8\u7684\u5173\u952e\u884c\u52a8<\/strong><\/h2>\n\n\n\n

\u5bf9\u4e8e\u6b63\u5728\u8bc4\u4f30\u81ea\u8eab\u51c6\u5907\u60c5\u51b5\u7684\u516c\u53f8\u800c\u8a00\uff0c\u4ee5\u4e0b\u884c\u52a8\u4ee3\u8868\u4e86\u5230 2027 \u5e74 1 \u6708\u4e4b\u524d\u5fc5\u987b\u91c7\u53d6\u7684\u6700\u4f4e\u9650\u5ea6\u6b65\u9aa4\uff1a<\/p>\n\n\n\n

    \n
  1. \u786e\u8ba4\u60a8\u7684\u76d1\u7ba1\u8303\u56f4\u3002.<\/strong> \u786e\u5b9a\u54ea\u4e9b OJK \u6cd5\u89c4\u548c SPK \u6807\u51c6\u9002\u7528\u4e8e\u60a8\u7684\u5b9e\u4f53\u7c7b\u578b\u548c\u4e0a\u5e02\u7c7b\u522b\u3002.<\/li>\n\n\n\n
  2. \u8fdb\u884c\u5dee\u8ddd\u8bc4\u4f30\u3002.<\/strong> \u5c06\u60a8\u5f53\u524d\u7684\u53ef\u6301\u7eed\u53d1\u5c55\u62a5\u544a\u4e0e IFRS S1 \u548c S2 \u7684\u62ab\u9732\u8981\u6c42\u8fdb\u884c\u6bd4\u8f83\uff0c\u627e\u51fa\u7f3a\u5931\u7684\u5185\u5bb9\u3002.<\/li>\n\n\n\n
  3. \u6784\u5efa\u6216\u5347\u7ea7\u60a8\u7684\u6570\u636e\u7cfb\u7edf\u3002.<\/strong> \u786e\u4fdd\u60a8\u6709\u53ef\u9760\u7684\u6d41\u7a0b\u6765\u6536\u96c6\u8303\u56f4 1 \u548c\u8303\u56f4 2 \u7684\u6392\u653e\u6570\u636e\u3001\u793e\u4f1a\u6307\u6807\u548c\u6cbb\u7406\u62ab\u9732\u4fe1\u606f\u3002.<\/li>\n\n\n\n
  4. \u8bc4\u4f30 TKBI 3.0 \u7684\u76f8\u5173\u6027\u3002.<\/strong> \u5982\u679c\u60a8\u7684 KBLI \u4ee3\u7801\u5c5e\u4e8e\u65b0\u6269\u5c55\u7684\u5206\u7c7b\u4f53\u7cfb\uff0c\u8bf7\u4e86\u89e3\u9002\u7528\u54ea\u4e9b\u65b0\u7684\u5206\u7c7b\u548c\u62a5\u544a\u4e49\u52a1\u3002.<\/li>\n\n\n\n
  5. \u8bc4\u4f30\u7b2c\u4e09\u65b9\u9274\u8bc1\u670d\u52a1\u63d0\u4f9b\u5546\u3002.<\/strong> \u63d0\u524d\u4e0e\u5ba1\u8ba1\u516c\u53f8\u6216\u53ef\u6301\u7eed\u53d1\u5c55\u4fdd\u8bc1\u516c\u53f8\u8fdb\u884c\u6c9f\u901a\uff0c\u4ee5\u5e94\u5bf9\u5f3a\u5236\u6027\u9a8c\u8bc1\u8981\u6c42\u3002.<\/li>\n\n\n\n
  6. \u57f9\u8bad\u60a8\u7684\u8463\u4e8b\u4f1a\u548c\u53ef\u6301\u7eed\u53d1\u5c55\u56e2\u961f\u3002.<\/strong> \u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219S1\u8981\u6c42\u5bf9\u53ef\u6301\u7eed\u6027\u4fe1\u606f\u62ab\u9732\u627f\u62c5\u6cbb\u7406\u5c42\u9762\u7684\u8d23\u4efb\u3002.<\/li>\n\n\n\n
  7. \u5236\u5b9a\u51fa\u7248\u65f6\u95f4\u8868\u3002.<\/strong> \u5728\u5e74\u5e95\u622a\u6b62\u65e5\u671f\u524d\uff0c\u9884\u7559\u8db3\u591f\u7684\u65f6\u95f4\u8fdb\u884c\u5185\u90e8\u5ba1\u67e5\u3001\u5916\u90e8\u5ba1\u6838\u548c\u76d1\u7ba1\u7533\u62a5\u3002.<\/li>\n<\/ol>\n\n\n\n

    BusinessHubAsia \u5982\u4f55\u52a9\u529b\u60a8\u7684 ESG \u62a5\u544a\u4e4b\u65c5<\/strong><\/h2>\n\n\n\n

    \u5e94\u5bf9\u5370\u5c3c\u5c42\u5c42\u9012\u8fdb\u7684 ESG \u62a5\u544a\u8981\u6c42\u5341\u5206\u590d\u6742\uff0c\u5c24\u5176\u662f\u5bf9\u4e8e\u90a3\u4e9b\u540c\u65f6\u9700\u8981\u7ba1\u7406\u5e02\u573a\u51c6\u5165\u3001\u76d1\u7ba1\u8bb8\u53ef\u548c\u4e1a\u52a1\u6269\u5f20\u7684\u516c\u53f8\u800c\u8a00\u3002. BusinessHubAsia<\/a> \u63d0\u4f9b\u4e13\u95e8\u4e3a\u5728\u5370\u5c3c\u5e02\u573a\u7ecf\u8425\u6216\u5373\u5c06\u8fdb\u5165\u5370\u5c3c\u5e02\u573a\u7684\u5916\u56fd\u516c\u53f8\u8bbe\u8ba1\u7684\u5408\u89c4\u54a8\u8be2\u652f\u6301\u3002.<\/p>\n\n\n\n

    \u4ece\u4e0e OJK \u53ef\u6301\u7eed\u53d1\u5c55\u62a5\u544a\u8981\u6c42\u7684\u5dee\u8ddd\u8bc4\u4f30\uff0c\u5230 IFRS S1 \u548c S2 \u51c6\u5907\u8ba1\u5212\uff0c\u8be5\u56e2\u961f\u5e2e\u52a9\u516c\u53f8\u6784\u5efa\u6ee1\u8db3\u76d1\u7ba1\u673a\u6784\u3001\u6ee1\u8db3\u6295\u8d44\u8005\u5e76\u53cd\u6620\u516c\u53f8\u771f\u5b9e\u53ef\u6301\u7eed\u53d1\u5c55\u7ee9\u6548\u7684\u62a5\u544a\u7cfb\u7edf\u3002.<\/p>\n\n\n\n

    \u4e0b\u8f7d2026\u5e74\u5370\u5c3c\u4e0a\u5e02\u516c\u53f8ESG\u5408\u89c4\u6027\u6838\u67e5\u6e05\u5355<\/strong> \u83b7\u5f97\u4e00\u4e2a\u5b9e\u7528\u7684\u3001\u5faa\u5e8f\u6e10\u8fdb\u7684\u5de5\u5177\uff0c\u7528\u4e8e\u8bc4\u4f30\u60a8\u5f53\u524d\u7684\u72b6\u51b5\uff0c\u5e76\u5728 2027 \u5e74 1 \u6708\u622a\u6b62\u65e5\u671f\u524d\u786e\u5b9a\u5408\u89c4\u884c\u52a8\u7684\u4f18\u5148\u987a\u5e8f\u3002.<\/p>\n\n\n\n

    \u7ed3\u8bba\uff1aESG\u62a5\u544a\u5982\u4eca\u5df2\u6210\u4e3a\u4e00\u9879\u6218\u7565\u91cd\u70b9\uff0c\u800c\u975e\u4ec5\u4ec5\u662f\u52fe\u9009\u4e00\u9879\u4efb\u52a1\u3002<\/strong><\/h2>\n\n\n\n

    \u5370\u5c3c2026\u5e74\u7684\u76d1\u7ba1\u73af\u5883\u660e\u786e\u8868\u660e\uff1a\u5bf9\u4e8e\u4e0a\u5e02\u516c\u53f8\u800c\u8a00\uff0cESG\u62a5\u544a\u4e0d\u518d\u662f\u65e0\u5173\u7d27\u8981\u7684\u9644\u5c5e\u6d3b\u52a8\u3002\u968f\u7740IFRS S1\u548cS2\u5c06\u4e8e2027\u5e741\u6708\u5b9e\u65bd\uff0c\u65b0\u7684\u5f3a\u5236\u6027\u9274\u8bc1\u8981\u6c42\u5373\u5c06\u51fa\u53f0\uff0c\u4ee5\u53ca\u4e0d\u65ad\u6269\u5c55\u7684\u53ef\u6301\u7eed\u91d1\u878d\u5206\u7c7b\u4f53\u7cfb\u91cd\u5851\u884c\u4e1a\u5206\u7c7b\uff0c\u90a3\u4e9b\u5c06ESG\u62a5\u544a\u89c6\u4e3a\u4e34\u9635\u78e8\u67aa\u5f0f\u5408\u89c4\u63aa\u65bd\u7684\u516c\u53f8\uff0c\u5c06\u81ea\u884c\u627f\u62c5\u98ce\u9669\u3002.<\/p>\n\n\n\n

    \u5bf9\u4e8e\u5916\u56fd\u533b\u7597\u5668\u68b0\u5236\u9020\u5546\u3001\u5206\u9500\u5546\u3001\u533b\u7597\u4fdd\u5065\u516c\u53f8\u4ee5\u53ca\u4efb\u4f55\u5728\u5370\u5c3c\u5e02\u573a\u62e5\u6709\u91cd\u8981\u4e1a\u52a1\u7684\u4f01\u4e1a\u800c\u8a00\uff0c\u4e86\u89e3\u5370\u5c3c2026\u5e74\u73af\u5883\u3001\u793e\u4f1a\u548c\u6cbb\u7406\uff08ESG\uff09\u62a5\u544a\u8981\u6c42\u662f\u53ef\u6301\u7eed\u53c2\u4e0e\u5e02\u573a\u7684\u5148\u51b3\u6761\u4ef6\u3002\u76f8\u5173\u76d1\u7ba1\u6807\u51c6\u867d\u4ee5\u56fd\u9645\u6807\u51c6\u4e3a\u51c6\uff0c\u4f46\u7531\u5370\u5c3c\u5f53\u5730\u673a\u6784\u6267\u884c\uff0c\u5370\u5c3c\u91d1\u878d\u670d\u52a1\u7ba1\u7406\u5c40\uff08OJK\uff09\u62e5\u6709\u8ffd\u7a76\u4f01\u4e1a\u8d23\u4efb\u7684\u6743\u529b\u548c\u673a\u5236\u3002.<\/p>\n\n\n\n

    \u73b0\u5728\u5c31\u91c7\u53d6\u884c\u52a8\uff0c\u5efa\u7acb ESG \u62a5\u544a\u57fa\u7840\u8bbe\u65bd\uff0c\u53c2\u4e0e IFRS S1 \u548c S2 \u6846\u67b6\uff0c\u5e76\u4e3a\u72ec\u7acb\u9274\u8bc1\u505a\u597d\u51c6\u5907\u7684\u516c\u53f8\uff0c\u5c06\u4f1a\u5145\u6ee1\u4fe1\u5fc3\u5730\u8fdb\u5165 2027 \u5e74\uff0c\u800c\u4e0d\u662f\u9677\u5165\u5371\u673a\u3002.<\/p>","protected":false},"excerpt":{"rendered":"

    The countdown has begun. For listed companies operating in Indonesia, 2026 is not simply another compliance year. It is the final window to build the systems, processes, and data infrastructure needed before mandatory ESG reporting under international standards takes full effect in January 2027. Whether a company is headquartered in Jakarta or operates from Singapore, […]<\/p>\n","protected":false},"author":8,"featured_media":8141,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[104],"tags":[],"country":[9],"service-category":[],"class_list":["post-8191","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-esg-blog","country-indonesia"],"acf":[],"_links":{"self":[{"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/posts\/8191","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/comments?post=8191"}],"version-history":[{"count":3,"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/posts\/8191\/revisions"}],"predecessor-version":[{"id":10485,"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/posts\/8191\/revisions\/10485"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/media\/8141"}],"wp:attachment":[{"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/media?parent=8191"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/categories?post=8191"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/tags?post=8191"},{"taxonomy":"country","embeddable":true,"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/country?post=8191"},{"taxonomy":"service-category","embeddable":true,"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/service-category?post=8191"}],"curies":[{"name":"\u53ef\u6e7f\u6027\u7c89\u5242","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}