ESG and Sustainability Report Training, from Materiality Assessment to Draft Report
An annual theme with four integrated pillars (ESG literacy, ISSB/GRI reporting capability, governance & assurance, low-carbon operations transition), a structured budget envelope, and a phased rollout from pilot to org-wide. For the CHRO, Chief Sustainability Officer (CSO), CFO, and Chief Legal preparing the enterprise for the era of auditable sustainability reporting.
- 4.9/5 · 287 reviews
- 300+ clients nationwide
- 2,000+ trainers
- 1 to hundreds of participants
- Standard · Premium · Private 1-on-1
- Program scale
- Org-wide (CHRO + CSO + CFO sponsorship)Program scale
- Typical duration
- 12 months (renewable)Typical duration
- Program pillars
- 4: Literacy · Reporting · Governance · Operations TransitionProgram pillars
- Budget level
- Standard or PremiumBudget level
2,000+ trainers and experts
Our group's teaching network, matched to what your team needs.
See class documentationYou see your trainer first
The trainer's profile, track record and field come with the proposal, before you decide.
4.9 out of 5
287 participant reviews.
300+ clients nationwide and 180,000+ private training sessions completed. Among them: MPR RI, Akademi Militer Magelang, DPRD Provinsi Jawa Timur.
One person to hundreds
Private coaching for one participant, a class for one team, or several cohorts at once.
Three budget levels
- Standard: core class, material fitted to the participants’ work
- Premium: senior trainer, deeper material design
- Private 1-on-1: one participant, one trainer, schedule set by the participant
Neksus ESG training prepares sustainability, finance, investor relations, and corporate secretary teams to write a sustainability report aligned with POJK 51/2017, GRI Standards, and ISSB IFRS S1+S2. Outputs build in stages, from a draft materiality assessment to a draft sustainability report. The program runs 12 months: a 30-day pilot in one unit, a 90-day wave, then the whole organization.
Why ESG capability must be designed as a year-long theme distinct from traditional CSR
Traditional Indonesian CSR (via KLHK PROPER, community donations) focuses on reputational compliance. Modern ESG capability focuses on audit, investor accountability, and measurable operations transition — a different discipline that requires different capabilities. Global reporting frameworks have converged on the ISSB (International Sustainability Standards Board) with IFRS S1 (General Requirements, June 2023) and IFRS S2 (Climate-related Disclosures, June 2023), replacing TCFD and SASB as the de facto global investor standard. GRI Standards 2021+2024 (Global Reporting Initiative) remain the backbone for broad-stakeholder reporting. SBTi (Science Based Targets initiative) provides the science-based carbon target methodology. UN SDGs map contributions to global development goals. In Indonesia, OJK POJK 51/POJK.03/2017 Sustainable Finance mandates a sustainable finance action plan for BUS, and POJK 14/2022 requires sustainability reports for issuers and public companies. CDP (Carbon Disclosure Project) is the mandatory climate disclosure platform for enterprises with global supply chains. For specific sectors: RSPO/ISPO for palm oil, ISO 14001:2015 as the environmental management system. The Edelman Trust Barometer shows stakeholder trust in corporations is now more influenced by ESG action than by CSR philanthropy. This annual theme weaves these frameworks into executable capability.
- ESG capability ≠ traditional CSR — focused on audit, investor accountability, measurable operations transition
- Reporting backbone: ISSB IFRS S1+S2 + GRI Standards 2021+2024 + TCFD
- Carbon target: SBTi (Science Based Targets initiative) with third-party validation
- Indonesian regulation: OJK POJK 51/2017 Sustainable Finance + POJK 14/2022 sustainability report
- Sector-specific: RSPO/ISPO (palm oil) + ISO 14001:2015 + CDP
Enterprises that outsource their sustainability report to a consultancy without building internal capability publish a report whose internal team cannot answer investor questions. Greenwashing risk + reputational exposure when investors / NGOs / regulators do a deep dive. POJK 14/2022 mandates sustainability reports for issuers; ISSB IFRS S1+S2 will soon become the standard auditors ask about.
An ESG Capability program needs three aligned sponsors: CSO or Head of Sustainability (execution + governance), CFO (budget + sustainability report integrated with financial reporting), and CHRO (capability + behavior change). For public companies, the Chief Legal/Corporate Secretary becomes the fourth sponsor for the POJK + disclosure dimension.
ISSB IFRS S1+S2 focuses on material risk to investors (single materiality). GRI Standards focus on impact on broad stakeholders (double materiality). CDP focuses specifically on climate + water + forest disclosure with public scoring. Enterprises in 2025+ typically run dual-track (ISSB for investors + GRI for stakeholders) with CDP for the climate dimension.
Four-pillar integrated architecture
Each pillar has its own audience, modules, and deliverables. The program governance aligns all four under an annual roadmap.
Give every employee the foundations of ESG: what E (environment), S (social), G (governance) mean, how their daily work connects, and why investors + regulators ask. 4–6 hours per person per year (async + division sessions).
- 100% of employees understand the three ESG pillars and their BU's contribution
- Awareness of corporate sustainability commitments + SBTi targets
- A common vocabulary for cross-functional ESG discussion
Build a sustainability + finance + investor relations team that can prepare a sustainability report aligned with ISSB IFRS S1+S2 and GRI Standards 2021+2024 with third-party assurance. 80–140 hours per person per year for 10–25 people.
- 2025/2026 sustainability report can be assured (limited or reasonable assurance)
- Materiality assessment aligned with GRI 3 (2021) + ISSB IFRS S1
- GHG inventory Scope 1+2+3 per GHG Protocol
Stand up the Sustainability Governance Framework — Sustainability Committee (board level), Sustainability Working Group (executive), Disclosure Controls & Procedures, and Assurance Charter. Aligned with POJK 51/2017 + POJK 14/2022 + TCFD recommendations.
- Board Sustainability Committee established with TOR + quarterly cadence
- Disclosure Controls for sustainability data on par with financial reporting
- Assurance Charter with a third-party auditor + clear scope
Translate SBTi commitment into per-BU action plans + emission reduction investments (energy efficiency, renewable PPA, electrification, supply chain engagement). Modules for Operations + Procurement + Engineering leadership.
- SBTi targets validated (near-term 2030 + net-zero 2050)
- Per-BU action plan with investment + timeline
- Supplier engagement program for Scope 3 (high-classification vendors)
Annual budget envelope by organization size and regulatory exposure
Companies with higher regulatory exposure tend to sit at Premium, as the rows below show. Report scope, participant numbers, and your annual budget form the basis of the final design. Capex for operations transition (renewable PPA, electrification) sits outside this program.
| Scope | Participants | Budget Level | Notes |
|---|---|---|---|
| Mid-size enterprise (200–500 employees, non-issuer) | 100% literacy + 12 sustainability practitioners + Sustainability Working Group | Standard | Suitable for enterprises starting the sustainability journey or preparing for listing / Green Sukuk. |
| Issuer / public company (500–2000 employees) | 100% literacy + 22 sustainability practitioners + board Sustainability Committee + assurance team | Standard or Premium, listed issuers | Standard for POJK 14/2022 issuers. Includes third-party assurance preparation support. |
| Enterprise (2000+ employees, global exposure) | 100% literacy + 45+ sustainability practitioners + board Sustainability Committee + supplier engagement program | Premium, global exposure | Multi-year contract. Includes CDP submission support + SBTi validation. |
| SOE / public agency with national sustainability mandate | Enterprise-tier scheme + integration with the Low Carbon Development Strategy | Premium, national mandate | Procurement via SPSE LKPP. Aligned with Stranas PRK + NDC roadmap. |
| Palm oil / forestry / mining sector | Enterprise-tier scheme + RSPO/ISPO for palm oil or IFC Performance Standards for mining/finance | Premium, high-risk supply chain | Additional sector-specific modules. RSPO/ISPO or ICMM audits need extra preparation. |
Rollout phases — 30-day pilot → 90-day wave → 12-month org-wide
Phased rollout lowers reporting risk, calibrates the materiality assessment, and builds operations transition success stories.
Validate materiality assessment + baseline GHG inventory with one pilot BU (20–50 employees).
- Draft materiality assessment aligned with GRI 3 + ISSB IFRS S1
- Baseline GHG inventory Scope 1+2 for the pilot BU
- 4-hour ESG literacy delivered to the full pilot BU
- Sustainability practitioner cohort 1 kicked off (5–8 people)
Scale to three priority BUs + board Sustainability Committee established + materiality v1.0 ratified.
- Materiality assessment v1.0 ratified by the Sustainability Committee
- Org-wide literacy completed across the three BUs
- Board Sustainability Committee + TOR + quarterly cadence
- GHG inventory Scope 1+2 for the three priority BUs
Roll out to the rest of the organization + GHG Scope 3 + supplier engagement + draft sustainability report.
- 100% of employees complete ESG literacy
- GHG inventory Scope 1+2+3 complete (Scope 3 for high-classification vendors)
- Draft 2025/2026 sustainability report aligned with ISSB + GRI
- Sustainability practitioner cohorts 2+3 complete
Sustainability report released with assurance + SBTi targets validated + year-two design.
- Sustainability report released with third-party limited assurance
- SBTi targets submitted for validation
- Quarterly Sustainability Committee established as standing forum
- Year-two design (reasonable assurance path + CDP A-list aspiration)
Organization-level success metrics — reporting + operations transition
Pick 4–6 metrics from this list before the program starts, with agreed thresholds.
Integrated capability program vs Full outsourcing to consultancy vs Traditional CSR only
Three enterprise approaches — with very different outcome profiles.
| Criterion | Full consultancy outsourcing | Integrated capability program ★ | Traditional CSR only |
|---|---|---|---|
| How the budget is built | Consultant fee per report | Standard or Premium per report | Donations and PROPER costs |
| Internal capability after year one | Low — depends on consultancy | High — certified sustainability practitioners | Not applicable |
| Sustainability report third-party assured | Possible — yet internal team cannot answer investor questions | Yes + internal team can answer investors | No — usually no formal sustainability report |
| Aligned with POJK 14/2022 issuer | Possible | Yes + continuity year over year | No |
| SBTi target validated | Maybe | Yes — internal capability manages it | No |
Neksus engagement flow for an annual theme
- 1
Kickoff & ESG maturity diagnostic (4 weeks)
Weeks 1–4Two-day workshop with CHRO/CSO/CFO/Legal/BU Head + 15 key stakeholder interviews + ESG maturity assessment (reporting capability, GHG baseline, governance). Output: program charter + maturity baseline + rollout design.
- 2
30-day BU pilot
Month 2Draft materiality, baseline GHG inventory, and ESG literacy tested in one pilot BU. Sustainability practitioner Level 1 cohort kicked off. Weekly retros with the Neksus team and pilot-BU champions.
- 3
Pilot retro & calibration (2 weeks)
Early Month 3Retrospective workshop. Materiality revised to v1.0. GHG methodology calibrated. Wave 1 plan agreed.
- 4
Wave 1 — three priority BUs (90 days)
Months 3–5Org-wide literacy across three BUs, board Sustainability Committee established, GHG Scope 1+2 for three BUs. Sustainability practitioner cohorts 1+2.
- 5
Wave 2–3 — remaining BUs + Scope 3 (180 days)
Months 6–11Rollout to the rest of the organization. GHG Scope 3 (high-classification vendors). Draft sustainability report aligned with ISSB + GRI. Supplier engagement program.
- 6
Capstone, assurance & year-two design
Month 12Sustainability report released with third-party limited assurance. SBTi targets submitted. Capstone presentation to the board. Year-two design workshop (reasonable assurance path + CDP).
Program governance — who, what role, what cadence
Clear governance unites sustainability with core corporate governance. Four layers with distinct cadences.
Board oversight of sustainability strategy. Ratify the materiality assessment, SBTi targets, and the annual sustainability report. Accountable to the AGM.
Executive sponsorship. Budget allocation, wave prioritization, cross-BU conflict resolution, and disclosure coordination.
Operational execution. Materiality, GHG inventory, draft report, supplier engagement, and assurance coordination.
BU point of contact for ESG data, GHG, and operations transition actions. Escalate blockers to the Sustainability Function.
Co-design the program, facilitate core sessions, calibrate modules, escalate methodology (ISSB, GRI, TCFD, SBTi).
Who joins from your organization — an integrated multi-cohort design
The program is a portfolio of parallel cohorts with different curricula.
Every employee (4–6 hours async + 2 hours in person).
Sustainability team, finance (for disclosure), investor relations, BU ESG champions. 80–140 hours of structured learning + capstone (materiality / GHG / disclosure section).
Mid-level employee with access to BU operational data (energy, water, waste, supplier).
CSO + CFO + COO + CHRO + Chief Legal + Corporate Secretary (for issuers).
Commissioner + 2–3 board members with ESG / climate / governance track records.
Quarterly 90-minute session covering progress + GHG + SBTi targets.
Neksus topic constellation that composes this theme
Each topic is a structured module. The annual theme weaves several topics into integrated pillars.
Data Literacy & Business Analytics
Supporting module for Pillar 2 — capability to read + validate GHG data and ESG quantitative metrics.
Power BI & Tableau for Analysts
Supporting module for Pillars 2 and 3 — ESG/GHG dashboards that can be assured and accessed by the board + investor relations.
Organizational Change Management
Core module for Pillar 4 — low-carbon operations transition needs change management for BUs to adopt SBTi targets.
Leadership for First-Line Managers
Supporting module for Pillar 4 — first-line managers who operationalize emission reduction targets at the team level.
Executive Communication & Presentation
Supporting module for Pillars 2 and 3 — investor relations + CSO presenting the sustainability report to investors + board with credibility.
Common failure modes — and effective mitigations
Auditors find GHG data inconsistency, or materiality cannot be traced back to stakeholder engagement.
How we reduce it: Pillar 3 Disclosure Controls & Procedures on par with financial reporting + documented GHG data lineage + stakeholder engagement log.
SBTi submission rejected because the GHG baseline is incomplete or the target does not align with the 1.5°C pathway.
How we reduce it: Complete baseline GHG inventory (Scope 1+2 mandatory, Scope 3 for high-classification vendors) before target setting + consultation with the SBTi target validation team.
High-classification vendors do not respond to supplier surveys or provide partial data.
How we reduce it: Supplier engagement program with tier-1 vendors (contract renewal + data sharing incentives) + escalation to procurement leadership + alternative methodology (industry-average emission factors).
Board Sustainability Committee rarely meets; the sustainability report is treated as a CSO operational matter.
How we reduce it: Board TOR with quarterly obligation + induction session for new board members + periodic investor relations briefings.
An NGO or media outlet challenges corporate sustainability claims without transparent backup data.
How we reduce it: Transparent disclosure (positive + negative findings) + third-party assurance + proactive communication with key stakeholders before report publication.
GHG figures in the sustainability report differ from assumptions in the financial report; investors notice the misalignment.
How we reduce it: Integrated reporting governance — CFO as a mandatory sponsor + Disclosure Controls Joint Committee + quarterly reconciliation.
Procurement information
- Contract formatStructured annual theme (renewable). Multi-year engagement with an SOW agreed per year. Optional reasonable assurance path + CDP submission in year two.
- LocationOnsite at the client office, regional onsite at operations sites (plantation/mill/mine), or hybrid.
- Delivery languageBahasa Indonesia (default) or bilingual ID/EN for enterprises with global investors or reporting.
- Materials & participant certificatesStructured modules, bilingual workbook, materiality + GHG inventory + Disclosure Controls + supplier engagement templates, 12-month alumni resource hub access, internal Sustainability Practitioner certification.
- Tax & e-procurement documentationPPN tax invoice, official receipt, BAST. SOE/government e-procurement (SPSE LKPP) supported. SBM K/L envelope for ministries and agencies.
- Payment termsA deposit on contract, a milestone payment per wave (3x), the balance after year-one capstone. The size of each payment is agreed in the contract under the client's procurement rules.
- Optional add-onsPersonal coaching for CSO/CFO (separate package), quarterly board briefing (90 minutes), third-party assurance preparation (manday), CDP submission support, RSPO/ISPO audit prep.
Frequently Asked Questions
Discuss your organization's ESG / Sustainability Capability theme design
Share your organization size, current reporting status (issuer / non-issuer), sector, and the sustainability target you want to reach. The Neksus team studies your context and returns an annual theme design.
- Four integrated pillars (literacy · reporting · governance · operations transition) under CSO + CFO + CHRO
- 30-day pilot → 90-day wave → 12-month org-wide
- Sustainability report aligned with ISSB IFRS S1+S2 + GRI Standards 2021+2024 + TCFD
- SBTi target validated + integrated POJK 51/2017 + POJK 14/2022
- Optional reasonable assurance + CDP submission path in year two