Scope
Banks report Dictionary termPortfolio alignmentPortfolio alignment is an assessment of how an investment, lending or asset portfolio compares with a climate, sustainability or transition pathway.Read the full definition ; voluntary elsewhere
Indonesia · standard
Indonesia Taxonomy for Sustainable Finance (TKBI)
Indonesia Taxonomy for Sustainable Finance (TKBI) Version 3 (2026)
Penalties
OJK supervisory review
Last verified
2026-08-26
In plain language
What this law does
Indonesia's Dictionary termSustainable FinanceThe integration of environmental, social and governance considerations into financial decision-making — the umbrella field of ESG investing, green instruments and disclosure rules.Read the full definition activity classification. Version 3, issued by OJK in February 2026, is the current edition; it follows Version 2 (2025) and ASEAN Taxonomy Version 4. It guides sustainable-finance classification and reporting across environmental, social and economic objectives, and is designed as a living document for periodic revision.
Core obligations
Portfolio classification and reporting (banks)
Dictionary
Key terms for this law
Terms with a retained, published connection to this legal source.
- TKBIIDX/TKBI instruments
- IDX ESG Reporting Guide (E020)IDX/TKBI instruments
- CRMSIDX/TKBI instruments