The ESG Reporting Imperative
ESG reporting has transitioned from a voluntary best practice to a near-mandatory expectation for any mining company seeking to access international capital markets, secure export contracts, or attract institutional investors with sustainability mandates.
Key Frameworks Explained
GRI Standards: The most widely used framework globally, with Mining Sector Supplement standards (GRI 12) covering tailings management, land rehabilitation, indigenous communities, and worker health and safety.
ISSB (IFRS S1 and S2): Focus on material sustainability risks and climate-related financial disclosures aligned with TCFD, effective for many jurisdictions from 2024.
OJK Sustainability Roadmap: All publicly listed mining companies must publish sustainability reports by 2025; private companies with assets above IDR 5 trillion from 2027.
Common Gaps in Indonesian Mining ESG Reports
CDE's ESG Journey
CDE has published GRI-aligned sustainability reports since 2022. Our 2024 Sustainability Report includes, for the first time, a Scope 3 emissions inventory and TCFD-compliant climate risk scenario analysis.
