Polibatam Vice Director II Speaks at IAI Riau Islands National Seminar on Sustainability Disclosure Standards
BATAM – Vice Director II of Politeknik Negeri Batam (Polibatam), Arniati, S.E., M.Si., Ph.D., Ak., CA., CPA., served as one of the keynote speakers at the National Accounting Seminar organized by the Riau Islands Chapter of the Indonesian Institute of Accountants (Ikatan Akuntan Indonesia/IAI). The event was held on Saturday, October 31, 2026, at Oakwood Hotel & Apartments Grand Batam, focusing on the implementation of sustainability disclosure standards and the accounting profession’s readiness to respond to evolving business and industry requirements.
The seminar brought together 75 participants, including accounting practitioners, academics, and students. Alongside Arniati, the event featured Prof. Elvia Rosantina Shauki, S.E., M.B.A., Ph.D., Ak., CA., a member of IAI’s Sustainability Standards Board. The discussion was moderated by Sugeng Riadi, S.E., M.Ak., Ak., CA. Participants were awarded three Continuing Professional Education (CPE) credits for attending the seminar.
During her presentation, Arniati delivered a session titled “Implementation of Sustainability Disclosure Standards (PSPK 1 & 2) and Their Implications for Accounting Graduates.” She discussed developments in sustainability reporting standards and emphasized the importance of aligning accounting graduates’ competencies with evolving professional practices, regulatory requirements, and corporate transparency expectations.
Arniati explained that the implementation of Indonesia’s Sustainability Disclosure Standards (PSPK 1 and PSPK 2), which are based on IFRS S1 and IFRS S2, represents an important step toward improving corporate transparency and accountability. Sustainability disclosures extend beyond environmental and social impacts to include sustainability-related risks and opportunities that may affect a company’s financial position, performance, and future prospects.
She further outlined the four key pillars of sustainability disclosures: governance, strategy, risk management, and metrics and targets. Effective implementation of these pillars requires collaboration across accounting, finance, risk management, and sustainability functions to ensure that sustainability-related information is integrated into corporate reporting processes.
From a vocational education perspective, Arniati highlighted the growing importance of developing green skills and sustainability-related competencies among accounting graduates. These developments are creating new career opportunities, including sustainability reporting officers, carbon accountants, Environmental, Social, and Governance (ESG) analysts, climate risk analysts, sustainability assurance assistants, and green tax consultants. She emphasized the need for higher education institutions to equip students with relevant knowledge and practical skills to adapt to the changing demands of the workforce.
Meanwhile, Prof. Elvia Rosantina Shauki discussed the role of PSPK 1 and PSPK 2 in providing credible and decision-useful sustainability information for investors and other stakeholders. She also emphasized the importance of transparent and reliable ESG disclosures in strengthening stakeholder confidence and preventing greenwashing, a practice involving misleading or exaggerated sustainability claims.
The seminar continued with an interactive discussion and question-and-answer session, allowing participants to explore the practical challenges of implementing sustainability disclosure standards in business operations. The session also provided valuable insights into emerging professional competency requirements and the development of sustainability reporting practices in Indonesia.
Arniati’s participation as a speaker reflects Polibatam’s contribution to advancing accounting knowledge and professional competencies, while strengthening collaboration among higher education institutions, professional organizations, and industry stakeholders. Her involvement also demonstrates Polibatam’s commitment to delivering vocational education that remains responsive to evolving professional standards and labor market demands.
Through initiatives such as this seminar, Polibatam continues to reinforce its commitment to preparing graduates who possess not only strong technical accounting expertise but also an understanding of sustainability, corporate governance, and professional responsibility. Equipped with these competencies, graduates are expected to contribute to more transparent, accountable, and sustainable business practices.
Greetings from Polibatam!
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