Sustainability and climate compliance from a financial materiality perspective is a complex process consisting of 7 phases, starting from (1) GHG inventory, (2) roadmap, (3) management and scenario analysis, (4) strategic level planning and project/initiative level planning, (5) sustainable finance and actions, (6) monitoring, certification, and emission transactions to (7) consolidation, reporting, taxes, and litigation. We have integrated (end-to-end) climate compliance products and services across all these phases so that we can provide completeness and efficiency for clients.

With everything under one roof, you spend less time stitching together vendors and more time accelerating measurable climate impact.

Below are details of our products and services for each phase.

Organizational GHG emissions and removals inventory services include designing, developing, managing, and reporting organizational GHG inventories. Ametis Institute provides comprehensive accounting services for direct and indirect emissions in accordance with Indonesian law, IPCC guidelines, SNI ISO 14064-1: 2018, and the GHG Protocol.

Carbon footprint of a product (CFP) is the sum of GHG emissions and GHG removals in a product system based on a life cycle assessment using the single impact category of climate change. The goal of the CFP is to measure and understand the total GHG emissions associated with a product throughout its life cycle. We provide CFP consulting services based on ISO guidelines ISO 14040:2006/Amd 1:2020, ISO 14044:2006/Amd 1:2017, ISO 14067, and GHG Protocol to assist in the formulation of life cycle assessments and carbon footprint calculations of a product.

Transportation chain operations are related to the movement of goods or people from one place to another, involving multiple modes of transportation. GHG emissions from transportation chain operations consist of several elements of transport operations (such as automobile, train, ship, and aircraft) and several elements of hub operations (such as terminal, station, port, and airport). Ametis Institute develops GHG emissions services for transport chain operations based on ISO 14083:2023 guidelines and the GLEC Framework. We offer the most comprehensive and extensive transport chain operations services in Southeast Asia.

Many countries have begun to implement border climate policies that require mandatory reporting of GHG emissions and/or impose fees or taxes on imported goods entering their country. The implementation of these policies is relatively complex and has different details between countries. We provide comprehensive consulting and support services to exporters to help them meet these requirements.

Environmental, Social and Governance (ESG) is a strategic and operational framework that aims to assist organizations, of any size and type, to implement and report on their activities, products, services and commitment to support the achievement of sustainable development, social justice and good governance. An ESG roadmap is a company’s strategic plan specifically aimed at improving its ESG performance over time. We provide consulting services to formulate a comprehensive ESG roadmap in accordance with the guidelines set by the ISO and the SASB so that it can assist business actors in developing sustainable and responsible business practices, with a focus on environmental management, social responsibility, and ethical governance.

A climate mitigation roadmap is a company’s strategic plan to reduce GHG emissions to contribute to combating climate change. This strategic plan consists of objectives, schedules, and specific steps that are systematically formulated to achieve net zero emissions or climate neutrality or other ambitious targets. We provide this service based on Indonesian law, ISO/IWA/WD guidelines, GHG Protocol Mitigation Goal Standard, robust research, and actual climate mitigation data in Indonesia. These services include determining baselines, determining targets, determining mitigation options, analysing decisions to determine the best options, and preparing a structured and systematic roadmap.

A climate adaptation roadmap is a company’s strategic plan that aims to formulate ways to prepare for and respond to the impacts of climate change with an emphasis on adaptation efforts rather than mitigation. This framework integrates climate change considerations into various aspects of planning, policies, actions and efforts to help organizations become more resilient to climate risks. We provide climate adaptation roadmap services based on Indonesian legal provisions, the ISO guidelines, robust research, and actual climate adaptation data in Indonesia.

Sustainability-related risks and opportunities are integral to a company’s long-term viability and success, encompassing a wide range of environmental, social, and governance factors. Their scope extends beyond climate-related risks and opportunities, encompassing non-climate-related natural disaster risks (such as earthquakes, volcanoes, tsunamis, etc.), social risks, and governance risks. Effectively managing these factors is crucial for maintaining stakeholder trust, developing markets, and ensuring business continuity. We provide sustainability-related risks and opportunities services in accordance with IFRS S1 (PSPK 1) guidelines, ISO guidelines, GARP and TCFD certifications, and detailed data on sustainability risks in Indonesia. We are one of the most comprehensively certified consultants in Indonesia for sustainability-related risks and opportunities.

Climate-related risks and opportunities are increasingly material for businesses, impacting a company’s financial performance and strategic direction. These risks can be broadly categorized as physical risks and transition risks. Climate-related risks and opportunities are required to be reported in financial report disclosures and are important information for stakeholders. We provide climate-related risks and opportunities services in accordance with IFRS S2 (PSPK 2) guidelines, ISO guidelines, SCR GARP and TCFD certifications, and detailed data on climate risks in Indonesia. We are one of the most comprehensively certified consultants and have the most comprehensive product range for climate-related risks and opportunities in Indonesia.

Climate scenario analysis is a crucial strategic tool that allows organizations to assess the resilience of their business models against a range of plausible future climate conditions. Unlike traditional risk modelling, which often relies on historical data, scenario analysis helps companies navigate the inherent uncertainty of climate change by exploring different pathways, from an “orderly transition” to a low-carbon economy to a “hot house world” with severe physical impacts. By evaluating the potential effects of these diverse scenarios on operations, assets, supply chains, and markets, companies can identify vulnerabilities, quantify financial impacts, and uncover new opportunities. We provide climate scenario analysis services in accordance with IFRS S2 (PSPK 2) guidelines, SCR GARP and TCFD certification, and detailed data on climate scenarios in Indonesia.

Strategic level planning deals with the strategic direction and objectives of the company. This strategic plan includes defining the company’s vision, mission, long-term goals, and key focus areas. Climate change mitigation and adaptation plans need to be integrated into corporate level planning in accordance with Good Corporate Governance (GCG). We provide consulting services to integrate climate mitigation and adaptation plans into long-term plans, operational work plans, and budget frameworks that are aligned with the company’s climate commitments and goals.

In Project/Initiative Level Planning services, we help businesses design and plan the implementation of projects or initiatives that are aligned with the company’s sustainability goals. There are several types of Project/Initiative Level Planning services offered.

4.2.1. Project/Initiative Feasibility Study

The implementation of a GHG project or initiative needs to begin with a comprehensive feasibility study to assess the level of practicality, potential success, significant risks that may occur and need to be mitigated. Feasibility studies need to be carried out comprehensively from various aspects, starting from technical, economic, financial, legal, environmental factors, as well as potential problems and risks. Ametis Institute has extensive experience in providing consulting services related to GHG project or initiative feasibility studies to help business actors maintain their competitiveness in going through the climate transition.

4.2.2. GHG Project Planning Document

A “GHG project” refers to any specific activity or set of activities designed to reduce greenhouse gas (GHG) emissions, increase carbon storage, or enhance GHG removals from the atmosphere. In accordance with Indonesian regulations, business entities implementing GHG projects in accordance with recognized methodologies will receive tradable GHG emission reduction certificates. Business entities can derive direct economic benefits from climate mitigation through GHG projects. To implement these projects, business entities need to prepare a GHG project planning document. We provide GHG project planning document consulting services in accordance with Indonesian legal regulations and SNI ISO 14064-2.

Sustainable finance is financing that supports sustainable and environmentally friendly projects, such as renewable energy, energy efficiency, waste management, climate change mitigation or adaptation projects/initiatives with the aim of achieving sustainable economic growth. There are various types of green financing financial instruments such as green bonds, green loans, sustainable investments, etc. We provide comprehensive consulting services to assist business actors in sustainable finance in accordance with the guidelines of the Financial Services Authority of the Republic of Indonesia (OJK-RI), ISO 14030 series, TCFD, and ISSB guidelines.

GHG project/initiative management is concerned with planning, organizing and managing related resources to achieve set objectives within given constraints such as scope, time and budget. It involves the application of various processes, methods, skills and knowledge to ensure the project is completed effectively and efficiently. We provide comprehensive GHG project or initiative management services.

We provide supervision consultant services for GHG projects or initiatives. This service provides professional services that are tasked with supervising and monitoring the quality and progress of GHG projects/initiatives so that they are implemented in accordance with design specifications, regulatory standards, and contractual obligations. Supervision consultants act as a liaison between project owners, contractors, and various stakeholders, to ensure that GHG projects/initiatives are completed on time, within budget, and to the required quality standards.

Indonesian law requires regular monitoring of GHG projects/initiatives for further reporting to relevant authorities. We provide consulting and information technology services for monitoring GHG projects/initiatives to ensure they meet the principles of accuracy, completeness, consistency, transparency, and relevance. We provide these services based on Indonesian law, SNI ISO 14064-2, and specific methodological guidelines for each GHG project/initiative.

The implementation of climate mitigation actions must be reported periodically, to be verified and recorded in the state registration system so that an emission reduction certificate can be issued. This certificate can be used by business actors to reduce company emissions or to be traded and generate additional income. We provide consulting services related to emission reduction certificates based on Indonesian legal regulations, SNI ISO 14064-3, and specific methodological guidelines for each GHG project.

GHG emission transactions, whether through mandatory or voluntary systems, provide a financial mechanism for reducing emissions. Indonesian regulations allow business entities to conduct emission transactions through carbon markets or directly (business-to-business). We provide consulting services for GHG emission transactions, both through markets and directly, both domestically and internationally. These services are provided in accordance with guidelines from the Ministry of Environment and the Financial Services Authority of the Republic of Indonesia (OJK-RI), as well as international emission transaction guidelines.

Corporate GHG emissions and removals must be consolidated in an integral and comprehensive manner. This consolidation process can be particularly complex if a corporation has numerous facilities, subsidiaries, shares in other companies, and various types of emissions removals and emissions trading. This process is both highly susceptible to potential financial losses and, on the other hand, susceptible to accusations of greenwashing, which could impact a company’s reputation. We provide GHG emissions and removals consolidation consulting services in accordance with Indonesian law, IFRS S2, and SNI ISO 14064-1 guidelines.

Sustainability and climate-related financial disclosures are becoming a standard practice for businesses worldwide, moving from voluntary reporting to mandatory requirements in many jurisdictions. The primary goal of these disclosures is to provide investors and other stakeholders with clear, comparable, and decision-useful information about how sustainability and climate-related risks and opportunities affect a company’s financial performance, position, and cash flows. We provide sustainability and climate-related financial disclosures consulting services in accordance with Indonesian regulations, TCFD guidelines, IFRS S1 (PSPK 1), and IFRS S2 (PSPK 2).

We also provide consulting services to formulate other sustainability and climate-related reports, such as sustainability reports and annual reports. This service aims to help businesses produce comprehensive and transparent reports that are aligned with global financial and sustainability disclosure frameworks based on referenced framework standards such as the GRI, SASB and ISSB. This report is formulated by comprehensively integrating sustainability-related and climate-related aspects in accordance with the referenced framework standards.

The Law and Government Regulations regarding the carbon tax have been passed. The carbon tax policy will take effect immediately after the roadmap and technical implementation guidelines are established. The carbon tax is a levy imposed on GHG emissions produced by businesses. This instrument is designed to increase the GHG emission burden and thus increase incentives for businesses to transition to a climate. Implementing this instrument is challenging, therefore we provide carbon tax consulting services in accordance with Indonesian law.

In recent years, the legal framework for climate change has become increasingly available through legislation. Climate law-related cases and disputes are projected to increase in number, spanning a wide range of jurisdictions, from constitutional law, administrative law, civil law, consumer protection law, civil law, and even human rights law. We have several experienced and certified experts in climate law and compliance who can provide both litigation and non-litigation services.