Creating shared values: Our sustainability journey

HIGHLIGHTS
As individuals, we ask ourselves how we can create lasting value for people, the planet and society. The answer lies in the actions we take today.

As a business, we have an economic imperative and an ethical responsibility to do what we can to ensure a sustainable and equitable world.

The publication of our first ESG Report marks a significant milestone in BDO in Indonesia’s transition from commitment to measurable impact. As Environmental, Social and Governance (ESG) principles become central to long-term value creation, this inaugural report establishes a clear and credible baseline for our firm’s sustainability performance.

“This is more than a reporting exercise. It represents a strategic commitment to embed environmental, social and governance principles into the core of our business model and long-term growth strategy.”
Thano Tanubrata, CEO, BDO in Indonesia

During 2025, BDO in Indonesia formalised the firm’s ESG Policy and established a dedicated Sustainability Committee. We strengthened our governance framework, enhanced our data collection systems across Scope 1, 2, and 3 emissions, conducted our first structured materiality assessment and aligned our disclosures with leading global standards, including IFRS S1 and S2. 

These efforts reflect our ambition to embed sustainability into the core of our strategy and operations and we view 2025 as the starting point for measurable progress and continuous improvement in the years ahead. By integrating transparency, accountability and responsible growth into our business practices, we aim not only to enhance our own resilience but also to serve as a trusted partner to our clients and the communities we support.

A comprehensive view of our progress
Our 2025 ESG Report sets our baseline and our direction. It provides a transparent and structured overview of our performance across three key pillars:

• ENVIRONMENTAL: Through enhancing our data collection systems across Scope 1, 2, and 3 emissions, we have established our first greenhouse gas (GHG) emissions baseline across all seven offices, aligned with the BDO Global Net Zero Plan and SBTi guidance. Building on this foundation, we are committed to reducing 42% of Scope 1 and Scope 2 emissions by 2030 
• SOCIAL & DE&I: Reflecting our purpose of People Helping People, we continued to strengthen diversity and employee engagement and have now achieved a 50:50 gender balance across our workforce. In addition, 72% of our employees actively participated in sustainability briefings and initiatives throughout the year 
• GOVERNANCE: In 2025, our robust governance framework enabled us to maintain a record of zero fraud and zero data breaches, supported by strict compliance with ISO 27001:2022 standards for data security. 

Setting the benchmark
As one of the early adopters of IFRS S1 and IFRS S2 Sustainability and Climate-Related Financial Disclosures, BDO in Indonesia is taking a proactive role in shaping the future of ESG reporting. This milestone positions the firm at the forefront of global best practices. Our alignment with OJK regulations and established frameworks such as GRI, TCFD, WEF, SDGs and SASB further ensure consistency, comparability and credibility in our disclosures.

Join us on our journey
We invite our clients, employees and stakeholders to be part of this journey towards a more sustainable future. For those who would like to learn more about our ESG initiatives and the full report, please feel free to reach out to the BDO ESG team.
Together, we can create lasting value for our people, our planet and the society we serve.