ESG and Assurance: How Can Indonesian Companies be More Responsible?
July 2025
As global awareness of Environmental, Social, and Governance (ESG) issues grows, Indonesian companies 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 intersect.
In this article, we explore the critical relationship between ESG and assurance, the rising sustainability reporting requirements in Indonesia, and how audit firms like Moores Rowland Indonesia (MRI) play a vital role in ensuring corporate accountability.
The ESG-Assurance Connection: Why It Matters
Environmental, Social, and Governance (ESG) 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 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
Moores Rowland Indonesia applies independent assurance procedures to validate ESG information—bringing credibility to sustainability reports and increasing stakeholder trust.
Sustainability Reporting Obligations in Indonesia
Indonesia is aligning with global sustainability trends by strengthening 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 in 2025, large private companies and public entities are expected to align with international ESG standards such as the Global Reporting Initiative (GRI) or the International Sustainability Standards Board (ISSB) frameworks.
Moores Rowland Indonesia: Verifying ESG with Confidence
At Moores Rowland Indonesia, we understand that ESG assurance is more than a compliance exercise—it’s a strategic enabler for sustainable growth.
Our 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, MRI is uniquely positioned to combine global ESG expertise with local market insight. Our teams bring multidisciplinary knowledge in audit, tax, governance, human rights and sustainability to help clients in Indonesia elevate their ESG credibility.
Why ESG Assurance Is Good for Business
Engaging Moores Rowland Indonesia for ESG assurance sends a powerful message:
- We are transparent.
- We are accountable.
- We are future-ready.
This builds trust not only with investors and regulators but also with consumers, employees, and international partners.
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.
Take Action: Start Your ESG Journey with Moores Rowland Indonesia
Whether your company is preparing its first sustainability report or seeking assurance for complex ESG disclosures, Moores Rowland Indonesia is here for you.
Contact our ESG and Assurance Team today to discuss how we can support your sustainability goals.