UNAIR NEWS Environmental, Social, and Governance (ESG) considerations have evolved beyond a passing trend and are now a key benchmark for evaluating corporate performance globally. In response to this shift, the Center for Environmental, Social, and Governance Studies () at 51动漫 () hosted the PAIR CE1.4-GEDSI webinar on Tuesday, April 7, 2026, via Zoom.
Serving as a featured speaker, CESGS Director and Professor of Sustainability Accounting and Governance, Prof. Iman Harymawan, Ph.D., offered a comprehensive analysis of the strategic importance of sustainability reporting, as well as the need to integrate GEDSI (Gender Equality, Disability, and Social Inclusion) into future business frameworks.
Sustainability reporting and its role in access to capital
In his remarks, Prof. Harymawan underscored that sustainability reporting has become the foundation of modern corporate accountability. It is essential for advancing transparency and strengthening long-term stakeholder trust. He explained that such reporting also serves as an early-warning system, helping companies identify non-financial risks, such as labor disputes and social tensions before they affect financial outcomes.
淭rends in 2026 indicate that investors increasingly rely on ESG disclosures as a primary screening tool for capital allocation and portfolio selection. The concept is straightforward: what gets measured can be managed, Prof. Harymawan said.
He also highlighted GEDSI as a key element within the 淪ocial pillar of ESG. According to him, inclusive human capital management must encompass four critical areas: ensuring diversity and equal opportunity across gender and minority groups, enforcing strict anti-discrimination policies, providing accessible facilities for people with disabilities, and supporting employees psychological well-being.
Indonesia regulatory landscape and global standards
On the regulatory front, Prof. Harymawan noted that Indonesia檚 ESG framework continues to evolve. The Financial Services Authority (OJK), through POJK 51 and SEOJK 16/2021, has introduced disclosure requirements covering sustainability strategies and ESG performance.
淲e are now awaiting the draft RPOJK 2026, which is expected to further reinforce reporting standards. Globally, frameworks such as the GRI Topic Standard for Labor are shifting focus, from simply quantifying workforce numbers to evaluating how inclusive employees feel in the workplace, particularly through Diversity and Inclusion (DIVE) metrics, he concluded.
The webinar reinforced the message that inclusivity and transparent reporting are no longer optional for companies, but essential strategies for businesses seeking to create long-term value and remain competitive in an increasingly demanding global landscape.
Author: Marissa Farikha Siti Fatimatuzzahra Editor: Khefti Al Mawalia
