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Adapting EU CSRD to Indonesia: A Regulatory Sandbox Approach

ADLIYA: Jurnal Hukum dan Kemanusiaan · Vol. 20 No. 1 (2026) · hlm. 157–176

DOI
10.15575/adliya.v20i1.46294
ISSN
2657-2125, 1978-8312
Terbit
2026-09-17
Penerbit
Fakultas Syariah dan Hukum UIN Sunan Gunung Djati Bandung
Bahasa
eng
Lisensi
creativecommons.org/licenses/by-sa/4.0

Abstrak

Mandatory sustainability reporting is an important method for evaluating and monitoring sustainable development. Therefore, this study aimed to explore the feasibility of adapting the principles underlying the EU's Corporate Sustainability Reporting Directive to enhance the sustainability reporting framework in Indonesia. A normative legal study method was used with a comparative approach to provide relevant analysis. The results showed that the direct modelling of the EU’s legal framework for mandatory sustainability disclosure was unrealistic for Indonesia due to the substantial disparity in legal development between the jurisdictions. This study contributed to the literature by proposing a novel regulatory sandbox framework as a transitional legal mechanism for Indonesia to adapt EU CSRD principles into the sustainability disclosure policy. Unlike direct transplantation approaches, this phased experimental model enabled evidence-based policy development while accounting for institutional capacity gaps and a fragmented regulatory landscape. The proposed framework offered a practical pathway for developing economies to bridge the developmental gap in sustainability disclosure requirements without imposing premature financial burdens on enterprises.

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40 penulis · 99 tautan kepenulisan bersama · 47 lintas organisasi · menampilkan 40 yang paling banyak terhubung

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  • International University of Batam
  • Diponegoro University
  • Syarif Hidayatullah State Islamic University Jakarta
  • Universiti Teknologi MARA
  • Universitas Muhammadiyah Malang
  • Universiti Putra Malaysia
  • Polytechnic University of the Philippines
  • Organisasi lain
  • Afiliasi tidak diketahui
  • Organisasi berbeda
  • Organisasi sama
  • Afiliasi tidak diketahui
  • Garis lebih tebal = lebih banyak artikel bersama · lingkaran lebih besar = lebih banyak artikel
Tampilkan sebagai tabel
Rekan penulisOrganisasiArtikel bersama
Rufinus Hotmaulana HutaurukInternational University of Batam7
Emiliya FebriyaniInternational University of Batam7
David TanInternational University of Batam6
Mimi Sintia Mohd BajuryUniversiti Teknologi MARA5
Sholahuddin Al-FatihUniversitas Muhammadiyah Malang4
Shelvi RusdianaInternational University of Batam3
Henry Soelistyo BudiPelita Harapan University3
Jihyun H. ParkYoungsan University3
Rafizah Abu HassanUniversiti Teknologi MARA3
Paramita PrananingtyasDiponegoro University2
Farahdilah GhazaliUniversiti Putra Malaysia2
Jonathan P. BinaluyoPolytechnic University of the Philippines2
Ampuan SitumeangInternational University of Batam2
David TanInternational University of Batam2
Angel TngInternational University of Batam1
Syukri KurniawanDiponegoro University1
Ani PurwantiDiponegoro University1
Topo SantosoUniversity of Indonesia1
Rina Shahriyani ShahrullahInternational University of Batam1
Wyclife Ong’eta MoseKenyatta University1
Hakimah Muhammad ZinUniversity of Technology Malaysia1
Mochamad Rizki RamadhaniInternational University of Batam1
Erika Emilia PutriInternational University of Batam1
Tantimin TantiminInternational University of Batam1
Nur Rohim YunusSyarif Hidayatullah State Islamic University Jakarta1
Asep Syarifuddin HidayatSyarif Hidayatullah State Islamic University Jakarta1
Andi Salman MaggalatungSyarif Hidayatullah State Islamic University Jakarta1
Paramita PrananingtyasAfiliasi tidak diketahui1
Angkat Poenta PratamaAfiliasi tidak diketahui1
Nur RochaetiAfiliasi tidak diketahui1
Giofanni Dian NovikaAfiliasi tidak diketahui1
Nyoman Serikat Putra JayaDiponegoro University1
Wahida AzahrahAfiliasi tidak diketahui1
Barda Nawawi AriefAfiliasi tidak diketahui1
Virginia GarciaAfiliasi tidak diketahui1
Denis Oxy HandikaAfiliasi tidak diketahui1

Afiliasi berasal dari OpenAlex; metadata OAI-PMH jurnal tidak memuatnya. Penulis tanpa ID OpenAlex dicocokkan berdasarkan nama, sehingga dua orang bisa tergabung atau satu orang bisa terpisah.

Sumber metadata: OAI-PMH (metadata jurnal) https://journal.uinsgd.ac.id/index.php/adliya/oai, pertama di-harvest 7 Nov 2026, terakhir terlihat 8 Nov 2026.
Metadata asli (oai_dc) 
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	<dc:title xml:lang="en-US">Adapting EU CSRD to Indonesia: A Regulatory Sandbox Approach</dc:title>
	<dc:creator>Nurlaily, Nurlaily</dc:creator>
	<dc:creator>Sudirman, Lu</dc:creator>
	<dc:creator>Silviani, Ninne Zahara</dc:creator>
	<dc:creator>Disemadi, Hari Sutra</dc:creator>
	<dc:subject xml:lang="en-US">disclosure requirements</dc:subject>
	<dc:subject xml:lang="en-US">legal challenges</dc:subject>
	<dc:subject xml:lang="en-US">regulatory development</dc:subject>
	<dc:subject xml:lang="en-US">sustainability reporting</dc:subject>
	<dc:subject xml:lang="en-US">sustainable development</dc:subject>
	<dc:description xml:lang="en-US">Mandatory sustainability reporting is an important method for evaluating and monitoring sustainable development. Therefore, this study aimed to explore the feasibility of adapting the principles underlying the EU's Corporate Sustainability Reporting Directive to enhance the sustainability reporting framework in Indonesia. A normative legal study method was used with a comparative approach to provide relevant analysis. The results showed that the direct modelling of the EU’s legal framework for mandatory sustainability disclosure was unrealistic for Indonesia due to the substantial disparity in legal development between the jurisdictions. This study contributed to the literature by proposing a novel regulatory sandbox framework as a transitional legal mechanism for Indonesia to adapt EU CSRD principles into the sustainability disclosure policy. Unlike direct transplantation approaches, this phased experimental model enabled evidence-based policy development while accounting for institutional capacity gaps and a fragmented regulatory landscape. The proposed framework offered a practical pathway for developing economies to bridge the developmental gap in sustainability disclosure requirements without imposing premature financial burdens on enterprises.</dc:description>
	<dc:publisher xml:lang="en-US">Fakultas Syariah dan Hukum UIN Sunan Gunung Djati Bandung</dc:publisher>
	<dc:date>2026-09-17</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.uinsgd.ac.id/index.php/adliya/article/view/46294</dc:identifier>
	<dc:identifier>10.15575/adliya.v20i1.46294</dc:identifier>
	<dc:source xml:lang="en-US">ADLIYA: Jurnal Hukum dan Kemanusiaan; Vol. 20 No. 1 (2026): ADLIYA: Jurnal Hukum dan Kemanusiaan; 157-176</dc:source>
	<dc:source>2657-2125</dc:source>
	<dc:source>1978-8312</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.uinsgd.ac.id/index.php/adliya/article/view/46294/17277</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2026  Nurlaily Nurlaily, Lu Sudirman, Ninne Zahara Silviani, Hari Sutra Disemadi</dc:rights>
	<dc:rights xml:lang="en-US">https://creativecommons.org/licenses/by-sa/4.0</dc:rights>
</oai_dc:dc>