Sustainable Investment Guideline (Panduan Investasi Lestari)

The Sustainable Investment Guideline is a document developed by the Ministry of Investment / BKPM together with the Earth-Centered Economy Coalition and the support of KADIN Indonesia (Indonesia Chamber of Commerce & Industry) which is utilized as a fundamental and guidance for creating a sustainable investment ecosystem in Indonesia. This guide is also a framework that can be used by micro, small, and medium enterprises (MSMEs) to large businesses to transform into sustainable businesses. As the fundamentals of sustainable investment, this guide has four main values. These four values are derived from several indicators that need to be followed in stages, including:

• Economic
• Environment
• Social
• Governance

Steps to use the Sustainable Investment Guidelines:

1. Identifying the economic, social, environmental and governance impacts that arise from operations, as well as those that you want to improve going forward.
2. Select and define the business impacts to be prioritized. Prioritized impacts can be selected based on the type (business sector) and context of the business (e.g., business size, company capacity, technology used, and venture capital).
3. Select the indicators in the guide that are most relevant for disclosing data and information on the prioritized impacts.
4. Data and information refer to data or information from the previous year or the current year, depending on the instructions in each indicator.
5. Describe the corrective measures for each prioritized impact. This information, along with explanations of indicators deemed relevant to support the data presented in tabular form, can be written in narrative form in each selected indicator.

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