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Based on Minister of Law Regulation No. 49 of 2025 | Deadline : 30 June 2026 Indonesia has taken a significant step in tightening corporate compliance. Through the Ministry of Law, the Government has issued Minister of Law Regulation (Permenkum) No. 49 of 2025, which came into effect on 17 December 2025. This regulation replaces Minister of Law Regulation No. 21 of 2021 and introduces fundamental changes to the annual reporting obligations of all Limited Liability Companies (PT) and Foreign Investment Limited Liability Companies (PT PMA) operating in Indonesia. For business operators and foreign investors, this represents a systemic change with a direct impact on the continuity of company operations. 1. What Is an Annual Report? An Annual Report is an official document that must be prepared by the Board of Directors of every limited liability company, containing a summary of performance, financial condition, and management’s accountability for the company’s operations during one financial year. Key Components of the Annual Report: • Audited Financial Statements (Balance Sheet, Profit and Loss Statement, Cash Flow Statement) • Report by the Board of Directors on the running of the company • Report by the Board of Commissioners on the oversight of management • Disclosure of Beneficial Owner information • Business plans and future projections 2. Latest Update from the Indonesian Government The Government of Indonesia officially enacted Permenkum No. 49 of 2025 on 17 December 2025. This regulation revokes and replaces Permenkum 21/2021 Annual Reporting Is Now Mandatory in Digital Form The most crucial change is that the Annual Report is no longer sufficient to be kept internally. Every PT and PT PMA must now upload their annual report to the Government’s SABH (Legal Entity Administration System) or AHU Online system. This applies without exception, including for companies that have not made any changes during the financial year. 3. Comparison of Old Rules vs New Rules Aspect Before (Permenkum 21/2021) After (Permenkum 49/2025) Annual Report Not required to be reported to the system MUST be uploaded to SABH/AHU Online Annual General Meeting of Shareholders (RUPS) Internal record sufficient Must be notarised and reported Beneficial Owner Voluntary Mandatory disclosure, with a dedicated document Sanctions No automatic block Automatic SABH access block Corporate changes Single registration pathway Two pathways: Approval & Notification 4. Timeline and Milestones Peterson Solutions Indonesia, as an experienced consultant in analysis and report preparation, is ready to support your company end-to-end in completing the analysis and report in line with the agreed timeline. With the combination of Peterson Solutions Indonesia’s technical expertise and active collaboration with the client’s team, this process is designed to be efficient, transparent, and to produce a high-quality, timely report ensuring your company receives accurate analysis that can be implemented immediately. 5. Consequences of Late or Non-Reporting Sanctions for non-compliance under Permenkum 49/2025 are immediate, automatic, and have a significant operational impact. This is not merely an administrative fine — it is a freeze on the company’s ability to operate legally. SABH/AHU Online Access Block The most critical consequence is the automatic blocking of access to the SABH system. When SABH access is blocked, the company will be unable to carry out: • Amendments to the Articles of Association (name, domicile, capital, etc.) • Changes to or additions of Directors and Commissioners • Changes to the shareholder structure • Company restructuring processes • Filing for company dissolution • All other corporate changes In other words, your company becomes legally frozen. You cannot make any corporate decisions until compliance is restored. Ready to start a timely, accurate, and professional analysis and annual report for your company? Peterson Solutions Indonesia is ready to be your partner please schedule a consultation session with our team of experts! 📞 Telp: +62 21 2270 8913 📧 Email: enurhadi@onepeterson.com / marketing-indonesia@onepeterson.com🌐 Web: petersonindonesia.com Let’s make this a high-quality annual report before the 30 June deadline. Discuss your company’s needs with Peterson Solutions Indonesia today! Legal References Minister of Law Regulation No. 49 of 2025 | Law No. 40 of 2007 on Limited Liability Companies | BKPM Regulation No. 5 of 2025 | Government Regulation No. 5 of 2021 (OSS-RBA)

Book a 1:1 with our experts Questions we help you answer 1 | Where are crops thriving - and where are they not? Field-level monitoring reveals what aggregated data never could. 2 | What's changing in the surrounding environment? Track deforestation, land use change, and ecological shifts in near real time. 33 | How can geographic data actually inform decisions? Spatial analytics and GIS intelligence translate raw data into strategic clarity. The Problem - EUDR Compliance EUDR demands plot-level proof. A supplier list is not enough. The EU Deforestation Regulation requires verified geolocation data, time-series satellite evidence and audit-ready documentation for every sourcing point — across every tier. Most companies still have significant gaps, and the clock is running. Supplier list Company names only Tier 1 focus only Static records Limited audit value → What EUDR requires ✓ Verified geolocations ✓ Tier 1, 2 & 3 visibility ✓ Satellite time-series evidence ✓ Audit-ready documentation Our Solution - EUDR Compliance Services End-to-end, hands-on support backed by 100+ years of supply chain operations and trusted local presence at origin. Far beyond technology. 01 - Due Diligence System Development Full compliance system from scratch: risk assessment, plot-level mapping, traceability architecture and auditable workflows. For operators & traders starting from zero. 02 - Supplier Readiness Program Direct supplier engagement: readiness evaluation, gap closure, training and on-the-ground capacity building. For companies struggling with supplier engagement. 03 - Vessel Verification & TRACES Vessel verification and TRACES declarations — including acting as your authorized representative. For companies needing operational support. Academy Training for your teams — self-paced, hybrid or in-house. Autonomy, not dependency. PTech Platform Dashboards, real-time reporting and documentation management. Total control when it counts. Contact an Expert Our GeoServices Tools GeoServices turns unknown supplier locations into verified, audit-ready intelligence — combining satellite data, spatial analysis and field expertise. Deforestation & EUDR Analysis Satellite imagery to assess deforestation risk and EUDR eligibility. GeoDatabase Creation Verified geospatial databases of farms, suppliers and sourcing areas. Crop & Land Monitoring Track crop development, land-use changes and harvest indicators over time. Spatial Risk Analysis Cross-reference suppliers with environmental, social and regulatory risk layers. Mycotoxin Risk Predict mycotoxin risk using agricultural, climate and geospatial data. Suitability Analysis Identify land suitability for sourcing, expansion or reforestation programs. From supplier list to verified, audit-ready evidence. If you're curious what your supply chain might reveal when mapped this way, we'd be glad to explore it with you. Explore our services

With new global expectations and increasingly stringent sustainability requirements on the horizon, Indonesia’s palm oil industry is entering a pivotal phase of transformation. On 4–5 May 2026, the Roundtable on Sustainable Palm Oil (RSPO), through its Indonesia Secretariat, convened a Standard Harmonisation Session in Jakarta. The event brought together a diverse range of stakeholders - including plantation companies, independent smallholders, auditors, certification bodies, consultants, and NGOs with one shared objective: preparing for the implementation of the updated RSPO Principles & Criteria (P&C) 2024 and Independent Smallholder (ISH) Standard 2024, which will officially take effect on 1 June 2026. What Are the Updated RSPO Principles & Criteria 2024 ? In simple terms, both are global sustainability standards developed by the RSPO to ensure palm oil is produced responsibly - environmentally, socially, and economically. 1. RSPO Principles & Criteria (P&C) 2024 The RSPO Principles & Criteria (P&C) 2024 serves as the primary certification standard for companies, including plantations, mills, and corporate groups. It establishes mandatory requirements for sustainable palm oil production across global supply chains. 🔑 Key Areas Covered Environmental Protection (Planet) No deforestation No peatland conversion Biodiversity protection Social Responsibility (People) Workers’ rights Community rights FPIC (Free, Prior and Informed Consent) Human Rights Due Diligence (HRDD) Business Ethics & Governance (Prosperity) Transparency Traceability Legal compliance The overarching goal is to ensure palm oil production balances People, Planet, and Prosperity in a measurable, transparent, and auditable way. 2. RSPO Independent Smallholder (ISH) Standard 2024 The RSPO Independent Smallholder (ISH) Standard 2024 is specifically designed for independent smallholder farmers, who typically manage smaller land areas and operate independently. The standard provides a more simplified and accessible pathway to certification while maintaining the same sustainability ambitions. 🔑 Key Areas Covered Good Agricultural Practices (GAP) Environmental protection adapted to small-scale operations Social safeguards, including land rights, FPIC, and fair treatment Group certification systems (e.g. cooperatives and Internal Control Systems/ICS) Importantly, the standard recognises that independent smallholders face different capacities and operational challenges. As such, implementation follows a more practical and step-by-step approach. What Were the Key RSPO Updates Highlighted? 🌱 Stronger Environmental Commitments A major focus during the first day of the session was the Planet Pillar, where the revised standards introduced stronger environmental safeguards. Key updates include: The HCV - HCS approach is now more clearly defined and fully integrated, covering both above- and below-ground carbon stock. Sustainability requirements now explicitly extend to independent smallholders, reinforcing inclusivity across the supply chain. New indicators on water use and abstraction have been introduced to address future resource risks. The strict prohibition of deforestation and peatland conversion remains unchanged. Environmental compliance must now be reported through PRISMA, RSPO’s digital traceability system, enhancing transparency across global supply chains. 👥 Raising the Bar on Human Rights and Labour Standards Equally significant are the updates introduced under the People Pillar, reflecting a stronger emphasis on social responsibility and worker protection. Key developments include: Human Rights Due Diligence (HRDD) is now mandatory, aligned with international frameworks such as the UN Guiding Principles and OECD guidance. FPIC (Free, Prior and Informed Consent) remains a cornerstone requirement, supported by stronger implementation measures and annual reviews. Core operational roles, including harvesting, must now be undertaken by permanent employees in accordance with national labour regulations. Enhanced protection for women workers, including safeguards for pregnant employees and fair treatment during role reassignment. Clearer requirements surrounding recruitment practices and working hours, including limitations on consecutive working days and employer responsibility for third-party recruitment fees. 🤝 A Unified Step Towards Sustainable Transformation This harmonisation session reflects Indonesia’s ongoing commitment to aligning with evolving global sustainability expectations. With the planned introduction of INANI (Interpretasi Nasional Indonesia) by the end of May 2026, RSPO members across Indonesia will have access to a nationally contextualised framework to support implementation and compliance. 💬 Why This Matters For businesses, smallholders, and stakeholders across the palm oil value chain, these updates represent more than regulatory compliance. They signal a broader shift towards a more accountable, transparent, and future-ready palm oil industry - one that is increasingly aligned with global sustainability expectations while strengthening long-term resilience and market credibility. Reference: This article refers to official information and event details published by the Roundtable on Sustainable Palm Oil (RSPO) through its News & Events publications and related communications.

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Peterson Indonesia's Environmental Consultants provide direct solutions to your environmental challenges while guaranteeing your trust is well-placed. Peterson Solutio ns Indon esia Sustainability Consulting Find Services Sustainability Reporting Peterson offers a number of services to support you creating a sustainability report, also referred to as a corporate social responsibility (CSR) report. Read more Our Unique Approach At Peterson, we are responsive and flexible. We build corporate teams from different regions and fields of expertise to best suit your requirements. Risk Analysis Peterson can assist our customers in mapping the risks of adverse social and environmental impacts in your supply chain, by commodities and geographies. Read more Read more 70 4000 SOME OF OUR HAPPY CLIENTS Find A Local Office You will be redirected to our international website Find an office News & Events The Future of Sustainable Palm Oil is Changing are e Ready for What Comes Next? With new global expectations and increasingly stringent sustainability requirements on the horizon, Indonesia’s palm oil industry is entering a pivotal phase of transformation. On 4–5 May 2026, the Roundtable on Sustainable Palm Oil (RSPO), through its Indonesia Secretariat, convened a Standard Harmonisation Session in Jakarta. The event brought together a diverse range of stakeholders - including plantation companies, independent smallholders, auditors, certification bodies, 4 days ago Indonesia’s SPK 2027: A Complete Guide to the New Sustainability Disclosure Standards Indonesia’s Standar Pengungkapan Keberlanjutan (SPK) will come into force on 1 January 2027 , introducing a mandatory, investor-focused sustainability disclosure framework aligned with global standards. This guide sets out what organisations need to understand and act on ahead of the deadline. What is SPK and Why It Matters On 1 July 2025 , Indonesia formally ratified its first national sustainability disclosure standards through the Indonesian Sustainability Standards Board Apr 22 Plastic Price Surge: Geopolitical Shock or a Turning Point for Sustainable Packaging? For many years, plastic has been an inseparable part of business activities and everyday life. From food and beverage packaging to the automotive industry, almost every sector relies on plastic. The reasons are simple: it is inexpensive, flexible, and efficient. However, the question is now shifting. What happens when the material that has long been the most economical starts becoming increasingly expensive? Recently, plastic is no longer viewed as just another raw material. Apr 13 View More Subscribe Form Join Thanks for subscribing!

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