TAKSONOMI HIJAU INDONESIA
Indonesia Green Taxonomy
Edisi 1.0 - 2022 / Edition 1.0 - 2022

Kementerian yang terlibat:
Contributing Ministries:

TAKSONOMI HIJAUINDONESIA EDISI 1.0 - 2022
Indonesia Green Taxonomy
Edition 1.0 - 2022

Taksonomi Hijau Indonesia Edisi 1.0 - 2022

/ Indonesia Green Taxonomy Edition 1.0 - 2022

01

TIM PENYUSUN
Contributing Team

● Taksonomi Hijau Indonesia Edisi 1.0 disusun
oleh Otoritas Jasa Keuangan (OJK) melalui
Grup Kebijakan Sektor Jasa Keuangan
Terintegrasi (GKKT) dan satuan kerja
terkait di OJK dengan melibatkan delapan
kementerian antara lain:
1. Kementerian Lingkungan
Kehutanan (KLHK);

Hidup

1. Ministry of Environment and Forestry(KLHK);

2. Kementerian Perindustrian (Kemenperin);

2. Ministry of Industry (Kemenperin);

3. Kementerian(KKP);

Perikanan

3. Ministry of Marine Affairs and Fisheries(KKP);

4. Kementerian Energi dan Sumber Daya
Mineral (ESDM);

4. Ministry of Energy and Mineral Resources(ESDM);

5. Kementerian Perhubungan (Kemenhub);5. Ministry of Transportation (Kemenhub);6. Kementerian Pertanian (Kementan);

6. Ministry of Agriculture (Kementan);

7. Kementerian Pariwisata dan
Kreatif (Kemenparekraf); dan

7. Ministry of Tourism and Creatif Economy(Kemenparekraf); andKelautandan

Ekonomi

8. Kementerian Pekerjaan Umum
Perumahan Rakyat (PUPR).

02

dan

● Indonesia Green Taxonomy Edition 1.0 iscomposed by the Indonesian Financial
Services Authority (OJK), through Integrated
Financial Services Sector Policy Group (GKKT)
and related work units, in collaboration witheight following ministries:dan

8. Ministry of Public Works and Housing(PUPR).

Taksonomi Hijau Indonesia Edisi 1.0 - 2022

/ Indonesia Green Taxonomy Edition 1.0 - 2022

● Berbagai pihak terkait yang telah dilibatkandalam memberikan masukan untuk Taksonomi
Hijau Indonesia Edisi 1.0, antara lain:● Various parties were involved in providing
inputs for the Indonesia Green Taxonomy
Edition 1.0, including:

1. Kementerian/Lembaga terkait; Kementerian
Koordinator Bidang Kemaritiman dan
Investasi; Kementerian PPN/BAPPENAS;
Badan Kebijakan Fiskal Kementerian
Keuangan; dan Bank Indonesia.

1. Related Ministries/Institutions; Coordinating
Ministry for Maritime and Investments Affairs;
Ministry of National Development Planning(PPN/BAPPENAS); Fiscal Policy Agency
Ministry of Finance; and Bank Indonesia.

2. Industri Jasa Keuangan (IJK) khususnya
anggota
Task
Force
Keuangan
Berkelanjutan.

2. Financial Services Industry (FSI), especiallymembers of the Sustainable Finance Task
Force.

3. Akademisi/lembaga
penelitiandanpengembangan;
Bali
Centerfor
Sustainable Finance (BCSF) - Universitas
Udayana; Fakultas Ekonomika dan Bisnis,
Universitas Gadjah Mada; the SDGs Center- Universitas Padjajaran (UNPAD); Trisakti
Sustainability Center (TSC) - Universitas
Trisakti; Research Center for Climate
Change (RCCC) - Universitas Indonesia;
Lembaga
Pengembangan
Perbankan
Indonesia (LPPI); dan Perbanas Institute.

3. Academic/researchanddevelopment
institutions; Bali Center for Sustainable
Finance (BCSF) – Udayana University;
Faculty of Economics and Business,
Gadjah Mada University; the SDGs Center– Padjajaran University (UNPAD); Trisakti
Sustainability Center (TSC) – Trisakti
University; Research Center for Climate
Change (RCCC) – University of Indonesia;
Indonesia’s Banking Development Institute(LPPI); and Perbanas Institute.

4. Lembaga internasional; U.S. Agency
for International Development (USAID);International Finance Corporation (IFC); dan
Organisation for Economic Co-operation
and Development (OECD).

4. International institutions; U.S. Agency
for International Development (USAID);International Finance Corporation (IFC); andOrganisation for Economic Co-operation
and Development (OECD).

5. Lembaga Swadaya Masyarakat; WWF
Indonesia; Yayasan Inisiatif Dagang Hijau(YIDH); Greenpeace Indonesia; Perkumpulan
PRAKARSA
Koordinator
KoalisiResponsiBank Indonesia; Transformasi
untuk Keadilan (TuK) Indonesia; Wahana
Lingkungan Hidup Indonesia (WALHI); danIndonesia Center for Environmental Law(ICEL).

5. Non-Governmental Organizations; WWF
Indonesia, the Sustainable Trade Initiative(YIDH); Greenpeace Indonesia; PRAKARSAGroup - Coordinator of the ResponsiBank
Indonesia Coalition; Transformasi untuk
Keadilan (TuK) Indonesia; The IndonesianForum for Environment (WALHI); andIndonesian Center for Environmental Law(ICEL).

Taksonomi Hijau Indonesia Edisi 1.0 - 2022

/ Indonesia Green Taxonomy Edition 1.0 - 2022

03

DAFTAR
Table of Contents
Daftar Gambar dan Tabel
List of Figures and Tables

06

Daftar Singkatan
List of Abbreviations

07

Sambutan Ketua Dewan Komisioner OJK
Foreword from the Chairman of OJK Board of Commissioners

09

Ringkasan Eksekutif
Executive Summary13

1. Latar Belakang Penyusunan Taksonomi Hijau
The Background of Green Taxonomy Development

16

A. Urgensi Taksonomi Hijau
The Urgency of Green Taxonomy

16

1. Kebutuhan Standardisasi mengenai Definisi dan Kriteria Hijau
The Need for Standardization of Green Definition and Criteria
2. Kebutuhan Monitoring secara Berkala dalam Implementasi Penyaluran Kredit/
Pembiayaan/Investasi ke Sektor Hijau
The Need for Periodic Monitoring on the Allocation of Credit/Financing/Investment toGreen Sector
3. Kebutuhan Penyempurnaan Pelaporan yang Dilakukan oleh Industri Jasa Keuangan
The Need for a Refined Reporting Conducted by the Financial Services Industry
B. Definisi, Tujuan, Prinsip, dan Pengguna Taksonomi Hijau
Definition, Objectives, Principles, and Users of Green Taxonomy
2. Metodologi Penyusunan Taksonomi Hijau
The Methodology of Green Taxonomy Development
A. Benchmarking Taksonomi Hijau
Benchmarking on Green Taxonomy

04

Taksonomi Hijau Indonesia Edisi 1.0 - 2022

16

17

18

18

22

22

/ Indonesia Green Taxonomy Edition 1.0 - 2022

IS I
B. Strategi Membangun Taksonomi Hijau
Strategies in Developing a Green Taxonomy

26

1. Tahapan Penyusunan Taksonomi Hijau
Stages in Formulating a Green Taxonomy

27

2. Pemetaan Kerangka Sektor Ekonomi
Mapping the Economic Sectors’ Framework29

3. Metodologi dan Ambang Batas dalam Penentuan Kategori Sektor Hijau
Methodology and Threshold in Determining the Green Sectors’ Category

32

4. Langkah Selanjutnya
Next Steps36

3. Ilustrasi Klasifikasi Taksonomi Hijau
The Illustration of Green Taxonomy Classification

38

CatatanNotes

43

Daftar Pustaka
References46

Lampiran
Annex

48

1. Detail Taksonomi Hijau
Details of Green Taxonomy

48

2. Detail Potensi Pengembangan Taksonomi Hijau
Details of Potential Development for Green Taxonomy

48

3. Daftar Konfirmasi Kementerian
List of Ministries’ Confirmation

48

Taksonomi Hijau Indonesia Edisi 1.0 - 2022

/ Indonesia Green Taxonomy Edition 1.0 - 202205

DAFTAR GAMBAR DAN TABEL
List of Figures and Tables
Daftar Gambar
List of Figures
Gambar 1.

Figure 1.

Tahapan Pengembangan Taksonomi Hijau(Sumber: Developing a National Green Taxonomy: A World Bank Guide - WorldBank Group, 2020)
Stages in Developing Green Taxonomy(Source: Developing a National Green Taxonomy: A World Bank Guide - World Bank
Group, 2020)27

Gambar 2.
Figure 2.

Referensi Pelaporan Sektor Jasa Keuangan
Reference for Reporting Conducted by Financial Services Sector

28

Gambar 3.
Figure 3.

Level Klasifikasi Aktivitas/Kegiatan pada KBLI
Level of Activities Classification in KBLI

28

Gambar 4.
Figure 4.

Framework (versioning) Taksonomi Hijau
Framework (versioning) of Green Taxonomy

34

Daftar Tabel
List of Tables

06

Tabel 1.
Table 1.

Daftar Klasifikasi Kegiatan Usaha pada Taksonomi Hijau
List of Business Activities Classification in Green Taxonomy

31

Tabel 2.
Table 2.

Klasifikasi pada Taksonomi Hijau
Classifications in Green Taxonomy

35

Tabel 3.
Table 3.

Uraian Taksonomi Hijau pada Perkebunan Buah Kelapa Sawit
Description of Green Taxonomy for Palm Oil Plantation

38

Tabel 4.
Table 4.

Uraian Taksonomi Hijau pada Pertambangan Batu Bara
Description of Green Taxonomy for Coal Mining

39

Taksonomi Hijau Indonesia Edisi 1.0 - 2022

/ Indonesia Green Taxonomy Edition 1.0 - 2022

DAFTAR SINGKATAN
List of Abbreviations

ACIC: ASEAN Common Industrial Classification

AMDAL: Analisis Mengenai Dampak Lingkungan/Environmental Impact Analysis

ASEAN: Association of Southeast Asian Nations

ATB: ASEAN Taxonomy Board

BCSF: Bali Center for Sustainable Finance

BPS: Badan Pusat Statistik/Statistics Indonesia

CO2: Karbondioksida/Carbon Dioxide

ESDM

:

EU

: European Union

FOLU: Kehutanan dan Penggunaan Lahan/Forestry and Other Land Use

FSB: Financial Stability Board

GRK: Gas Rumah Kaca/Greenhouse Gas - GHG

IJK: Industri Jasa Keuangan/Financial Services Industry - FSI

IKNB: Industri Keuangan Non-Bank/Non-Bank Financial Industry (NBFI)

IPPU: Industrial Processes and Product Use

ISIC: International Standard Industrial Classification

KBL-BB: Kendaraan Bermotor Listrik Berbasis Baterai/Battery-Based Electric Motor Vehicle

KBLI

:

Kemenhub: Kementerian Perhubungan/Ministry of Transportation

Kemenparekraf :Kemenperin

Kementerian Energi dan Sumber Daya Mineral/Ministry of Energy and Mineral
Resources

Klasifikasi Baku Lapangan Usaha Indonesia/Indonesia Standard Industrial
Classification

Kementerian Pariwisata dan Ekonomi Kreatif/Ministry of Tourism and Creative
Economy: Kementerian Perindustrian/Ministry of Industry

Taksonomi Hijau Indonesia Edisi 1.0 - 2022

/ Indonesia Green Taxonomy Edition 1.0 - 2022

07

08

Kementan: Kementerian Pertanian/Ministry of Agriculture

KKP: Kementerian Kelautan dan Perikanan/Ministry of Marine Affairs and Fisheries

KUBL: Kegiatan Usaha Berwawasan Lingkungan/Environmental Based Business Activity

KLHK

:

LBU

: Laporan Bank Umum/Commercial Bank Report

LST: Lingkungan, Sosial, dan Tata Kelola/Environmental, Social, and Governance - ESG

NDC: Nationally Determined Contribution

OJK: Otoritas Jasa Keuangan/Indonesia Financial Services Authority

PLN: Perusahaan Listrik Negara (Persero)/ Indonesia State Electricity Company

PROPER:

Program Penilaian Peringkat Kinerja Perusahaan dalam Pengelolaan Lingkungan/
Company Performance Rating Program

PUPR

:

Kementerian Pekerjaan Umum dan Perumahan Rakyat/Ministry of Public Worksand Housing

RUPTL: Rencana Usaha Penyediaan Tenaga Listrik/Electricity Supply Business Plan

SJK

: Sektor Jasa Keuangan/Financial Services Sector - FSS

TCFD: Task Force on Climate-Related Financial Disclosures

WGCR: Working Group on Climate Risk

WSCD

: Workstream on Climate Disclosures

Kementerian Lingkungan Hidup dan Kehutanan/Ministry of Environment andForestry

Taksonomi Hijau Indonesia Edisi 1.0 - 2022

/ Indonesia Green Taxonomy Edition 1.0 - 2022

SAMBUTANKETUA DEWAN
KOMISIONEROJKForeword from the Chairman ofOJK Board of Commissioners

Wimboh Santoso
Ketua Dewan Komisioner OJK
Chairman of OJK Board of Commissioners

Ratifikasi Paris Agreement, melalui UndangUndang Nomor 16 Tahun 2016, telah mewajibkan
seluruh negara termasuk Indonesia untuk
menyampaikan komitmen atas upaya penurunan
emisi gas rumah kaca (GRK). Indonesia telah
berkomitmen dalam pengurangan GRK sebesar
41% dengan bantuan internasional atau 29%
dengan business as usual yang disampaikan melalui
dokumen Nationally Determined Contribution(NDC). Selain itu, OJK mendukung komitmen
pemerintah pada Paris Agreement melalui
upaya pengembangan keuangan berkelanjutan
sebagaimana tertuang dalam Roadmap Keuangan
Berkelanjutan (Sustainable Finance Roadmap)
Tahap I (2015-2019) dan Tahap II (2021-2025).

The ratification of the Paris Agreement,
through Law Number 16 of 2016, has required
all relevant countries including Indonesia topresent their commitment on the efforts to
reduce greenhouse gas (GHG) emissions.
Indonesia has committed to reducing GHG by
41% with international assistance or 29% withbusiness as usual, which is submitted throughthe Nationally Determined Contribution (NDC).
In addition, OJK supports the government’s
commitment to the Paris Agreement throughefforts of Sustainable Finance Roadmap
Phase I (2015-2019) and Phase II (2021-2025).

Hal ini sangat strategis mengingat implementasi
ekonomi hijau memerlukan suatu proses
transisi yang direncanakan dengan baik dan
juga kebutuhan pembiayaan yang cukup besar.
Dukungan kebutuhan pembiayaan tersebut tidak
hanya bergantung kepada Pemerintah namun
juga pembiayaan oleh sektor swasta.

This development is seen as highly strategic,
considering that the implementation of green
economy requires a well-planned transition
process, as well as a sizeable financing
needs. Such financing needs are not solely
dependent on the government's supported,
but also on private sector's financing.

Dalam implementasi Roadmap Keuangan
Berkelanjutan Tahap I, OJK antara lain telahmengeluarkan POJK Nomor 51/POJK.03/2017
tentang Penerapan Keuangan Berkelanjutan bagi
Lembaga Jasa Keuangan, Emiten, dan Perusahaan

On the implementation of Sustainable FinanceRoadmap Phase I, OJK stipulated Regulation(POJK) Number 51/POJK.03/2017 concerning
the Implementation of Sustainable Financefor Financial Institutions, Issuers, and Public

Taksonomi Hijau Indonesia Edisi 1.0 - 2022

/ Indonesia Green Taxonomy Edition 1.0 - 2022

09

10

Publik, yang mewajibkan seluruh Sektor Jasa
Keuangan (SJK) menerapkan prinsip-prinsip
keuangan berkelanjutan, menyampaikan Rencana
Aksi Keuangan Berkelanjutan (RAKB) kepada
OJK, dan Laporan Keberlanjutan (Sustainability
Report) yang disampaikan kepada publik. POJK
tersebut menekankan kesadaran mengenai
pentingnya prinsip keuangan berkelanjutan
dan sebagai awal pendalaman pasar untuk
pembiayaan proyek berkelanjutan. Selanjutnya,
melalui POJK Nomor 60/POJK.04/2017 tentang
Penerbitan dan Persyaratan Efek Bersifat
Utang Berwawasan Lingkungan (Green Bond),
OJK juga menyampaikan kerangka peraturan
persyaratan pengungkapan, dan penerbitan greenbond, berdasarkan Kategori Kegiatan Usaha
Berwawasan Lingkungan (KUBL) yang menjadi
dasar kategori kegiatan usaha untuk mendukung
implementasi keuangan berkelanjutan.

Companies, which requires Financial Services
Sector (FSS) to implement sustainable financeprinciples, submit the Sustainable FinanceAction Plan (RAKB) to OJK, as well as a
Sustainability Report that must be publishedto the public. OJK Regulation on Sustainable
Finance emphasizes awareness on sustainablefinance principles, as well as a starting point
for market exploration for sustainable project
financing. Furthermore, through POJK Number
60/POJK.04/2017 concerning The Issuanceand the Term of Green Bond, OJK conveyed
the regulatory framework for disclosure
requirements and green bond issuance, basedon the Category of Environmental BasedBusiness Activity (KUBL), which became
the basis for the categories of activities that
supports the implementation of sustainablefinance.

Sebagai upaya mempercepat implementasi
keuangan berkelanjutan,pada Roadmap
Keuangan Berkelanjutan Tahap II, terdapat
beberapa cakupan fokus kegiatan utama OJK,
antara lain: (1) finalisasi Taksonomi Hijau, (2)mempersiapkan operasional carbon exchange
sesuai kebijakan pemerintah; (3) mengembangkan
sistem pelaporan SJK mencakup green financing/
instruments sesuai dengan Taksonomi Hijau; (4)mengembangkan kerangka manajemen risikountuk SJK dan pedoman pengawasan berbasis
risiko bagi pengawas dalam rangka menerapkan
risiko terkait iklim; (5) mengembangkan skema
pembiayaan atau proyek yang inovatif dan feasible;
serta (6) meningkatkan awareness dan capacity
building. Saat ini, OJK juga telah membentuk Task
Force Keuangan Berkelanjutan yang merupakan
forum kerja sama dan koordinasi dengan industri
untuk merespon perkembangan keuanganberkelanjutan di forum nasional, regional, danglobal.

To accelerate the implementation of sustainablefinance, OJK’s main focus are on several areasof activities related to Sustainable FinanceRoadmap Phase II, including: (1) finalizing
the Green Taxonomy; (2) preparing carbon
exchange operations in line with government
policies; (3) developing the FSS reporting
system including green financing/instrumentsin accordance with Green Taxonomy; (4)developing risk management framework for
FSS and risk-based supervisory guidelines
for supervisors in order to implement climaterelated risks; (5) developing innovative andfeasible financing schemes or projects;and (6) increasing awareness and capacity
building. Currently, OJK has also establisheda Sustainable Finance Task Force, whichaims to serve as a forum for cooperation andcoordination with industries to respond on thedevelopment of sustainable finance at national,
regional, and global fora.

Secara global, masing-masing standard-setting
bodies SJK, seperti Financial Stability Board(FSB) pada Standing Committee on Supervisory
and Regulatory Cooperation (SRC) juga masih
mengembangkan tools untuk mengukur dan
mengintegrasikan climate-related financial riskdalam kerangka peraturan dan pengawasan
bagi SJK. Selanjutnya, dalam mengembangkan
kerangka climate-related financial risks, OJK
secara aktif terlibat dalam agenda FSB pada

Globally, FSS’ standard-setting bodies, suchas Financial Stability Board (FSB) Standing
Committee on Supervisory and Regulatory
Cooperation (SRC), is in the midst ofdeveloping tools to measure and integrate
the climate-related financial risks into theregulatory and supervisory framework for the
FSS. Furthermore, OJK has been actively
monitoring the FSB agenda at the Working
Group on Climate Risk (FSB - WGCR) and theTaksonomi Hijau Indonesia Edisi 1.0 - 2022

/ Indonesia Green Taxonomy Edition 1.0 - 2022

Working Group on Climate Risk (FSB - WGCR) dan
Workstream on Climate Disclosures (WSCD) yangtelah menyampaikan Report on Promoting Climaterelated Disclosures pada Juni 2021, mengenai
progress atas implementasi rekomendasi Task
Force on Climate-related Financial Disclosures(TCFD) kepada anggotanya.

Workstream on Climate Disclosures (WSCD)
which published a Report on Promoting
Climate-Related Disclosures in June 2021,
regarding the implementation progress of Task
Force on Climate-related Financial Disclosures(TCFD) reccommendations to its members
states.

Taksonomi Hijau Indonesia Edisi 1.0 ini diharapkan
dapat digunakan sebagai: (1) dasar penyusunan
kebijakan insentif dan disinsentif dari berbagai
Kementerian dan Lembaga, termasuk OJK; dan(2) sebagai pedoman untuk keterbukaan informasi,
manajemen risiko dan pengembangan produk dan/atau jasa keuangan berkelanjutan yang inovatif
bagi SJK dan Emiten. Selanjutnya, pengembangan
Taksonomi Hijau Indonesia diharapkan dapat
memberikan gambaran atas klasifikasi suatu
sektor/subsektor yang telah dikategorikan hijau
dengan mengadopsi prinsip berbasis ilmiah. Hal
ini bertujuan untuk menghindari adanya praktik
greenwashing.

The Indonesia Green Taxonomy Edition 1.0 will
be used as: (1) the basis for the developmentof incentive and disincentive policy of various
ministries and institutions, including OJK; and(2) guidelines for information openness, risk
management, and development of innovative
sustainable finance products and/or services
for FSS and issuers. Furthermore, thedevelopment of Green Taxonomy is expected
to provide an overview on the classificationof sectors/sub-sectors that have beenscientifically categorized as green, to avoid
greenwashing practices.

Kami menyadari bahwa implementasi Taksonomi
Hijau Indonesia Edisi 1.0 akan menghadapi
tantangan pengembangan ke depan. Salahsatunya berkaitan dengan kebutuhan pemahaman
dan pendekatan yang beragam dalam penentuan
ambang batas kriteria hijau, dimana hal tersebut

We acknowledge that there might be somechallenges on the implementation of Indonesia
Green Taxonomy Edition 1.0 in the future.
One of the challenges relates to the need for
an understanding and diverse approaches indetermining the green criteria thresholds, which

Taksonomi Hijau Indonesia Edisi 1.0 - 2022

/ Indonesia Green Taxonomy Edition 1.0 - 202211

perlu dikoordinasikan secara berkesinambungan.
Dokumen Taksonomi Hijau Indonesia Edisi
1.0 merupakan sebuah living document yangakan mengalami perubahan apabila terdapat
tambahan atau pengurangan sektor ekonomi yangmemenuhi kriteria hijau yang disebabkan, antara
lain penambahan kegiatan usaha baru, perubahan
standar dan kebijakan, termasuk perkembangan
ilmu pengetahuan dan kemajuan teknologi.

needs a continuous coordination. In this regard,
it is to be understood that this Indonesia Green
Taxonomy Edition 1.0 document is a dynamic/
living document that will be revised should there
be any addition or reduction of economic sectorsthat meet the green criteria as a result of, suchas addition to new business activities, changes
in standards and policies, as well as scientificdevelopments and technological advancements.

Selanjutnya, proses penyelesaian Taksonomi
Hijau Indonesia Edisi 1.0 telah melibatkan delapan
kementerian terkait, yang mencakup sekitar 43
Direktorat Jenderal dan Unit Eselon I lainnya untuk
mengkonfirmasi ambang batas (threshold) kriteria
hijau yang tercantum dan telah didasarkan padakebijakan, serta ketentuan yang berlaku.

Furthermore, during the process of completing
the Indonesia Green Taxonomy Edition 1.0,
we involved eight relevant ministries, which
included around 43 Directorate Generals
and other Echelon I Units to confirm that thegreen criteria thresholds are based on existing
policies and regulations.

Akhir kata, kami mengucapkan terima kasih atas
kerjasama seluruh pemangku kepentingan yangterlibat, sehingga dokumen Taksonomi Hijau
Indonesia Edisi 1.0 ini dapat terselesaikan dengan
baik. Semoga sinergi seluruh pihak dapat terus
dioptimalkan sejalan dengan pengembangan
Taksonomi Hijau Indonesia ke depan.

Finally, we express our gratitude for thecooperation of all stakeholders involved, sothat this Indonesia Green Taxonomy Edition
1.0 document can be successfully completed.
Hopefully, the synergy of all parties can continue
to be optimized in line with the development ofGreen Taxonomy in the future.

Taksonomi Hijau Milik Bersama, Untuk
Indonesia Maju.

Green Taxonomy for All, towards a More
Advanced Indonesia.

Wimboh Santoso
Ketua Dewan Komisioner OJK
Chairman of OJK Board of Commissioners

12

Taksonomi Hijau Indonesia Edisi 1.0 - 2022

/ Indonesia Green Taxonomy Edition 1.0 - 2022

RINGKASAN EKSEKUTIF
Executive Summary
Keberlanjutan
telahmenjadisalah
satu
pertimbangan utama dalam setiap pembiayaan/
investasi di sektor keuangan. Namun demikian,dibutuhkan konvergensi terminologi bagi pelaku
pasar dan pemangku kepentingan yang lebihluas. Salah satu tujuan dari kebijakan keuanganberkelanjutan adalah memastikan bahwa seluruh
SJK dan pemangku kepentingan menggunakan
kosakata umum dan transparan mengenai
terminologi di keuangan berkelanjutan. Hal ini
menjadi kontribusi yang terukur terhadap upaya
berkelanjutan lainnya di SJK untuk mengembangkan
istilah dan definisi utama dalam keuanganberkelanjutan.

Sustainability has become one of the main
considerations in any financial sectors’
financing/investment. However, a convergenceof understanding on terminologies is needed
for the market players and a wider rangeof stakeholders. One of the objectives ofsustainable finance policies is to ensure that
all FSS and stakeholders are using a common
vocabulary regarding sustainable finance.
This also serves as a contribution to otherongoing efforts within the FSS in developing
key terms and definitions in sustainablefinance.

Pemanfaatan sumber daya alam dan kondisi
lingkungan yang baik merupakan aset modal
perekonomian utama Indonesia. Selayaknya
manajemen aset, sumber daya alam dan kondisi
lingkungan perlu dikelola dengan baik agar
dapat terus menyokong perekonomian secaraberkelanjutan. Sektor keuangan dapat berperansebagai katalis untuk mempercepat penerapan
aktivitas ekonomi yang berdampak positif terhadap
lingkungan dalam membangun perekonomian yanglebih tangguh, sehingga dibutuhkan pemahamanyang sama mengenai kategori kegiatan usaha melalui
Taksonomi Hijau. Taksonomi Hijau menjadi penting
karena dapat memberikan pemahaman lebih baik
dan memudahkan bagi SJK dalam mengklasifikasi
aktivitas hijau dalam mengembangkan portofolio
produk dan/atau jasa keuangan. Dengan demikian,Taksonomi Hijau diharapkan dapat membantu
proses pemantauan berkala dalam implementasi
penyaluran kredit/pembiayaan/investasi ke sektor
hijau dan mencegah potensi pelaporan aktivitas
hijau yang kurang tepat (greenwashing).

The proper utilization of natural resources andgood environmental conditions are Indonesia’s
main economic capital assets. Similar to asset
management, natural resources and environmental
conditions need to be managed properly in order tocontinuously support the economy in a sustainable
manner. Financial sectors can play as a catalyst
in accelerating the implementation of economic
activities that provide positive impacts to theenvironment in building a more resilient economy,
therefore a common understanding regarding thebusiness activities is needed through the Green
Taxonomy. Green Taxonomy is important because
it can provide a better understanding for FSS
and facilitate them in the classification of green
activities within the development of their financial
product and/or services portofolio. Therefore,
Green Taxonomy is expected to help the periodic
monitoring process in the implementation of
credit/financing/investment into the green sector
and prevent the potential reporting of green
activities (greenwashing).

Di tingkat global, baik otoritas keuangan maupun
entitas internasional telah mengembangkan
Taksonomi Hijau atau panduan terkait definisi
aktivitas hijau. Taksonomi Hijau mengklasifikasikan
aktivitas ekonomi untuk mendukung upaya
perlindungan dan pengelolaan lingkungan hidup
serta mitigasi dan adaptasi terhadap perubahan
iklim. Adapun tujuan strategis dari Taksonomi
Hijau adalah untuk mendorong inovasi penciptaan
produk/proyek/inisiatif hijau sesuai dengan
standar ambang batas oleh pemerintah.

At the global level, both financial authorities
and international entities have developed Green
Taxonomy or related guidelines regarding thedefinition of green activities. Green Taxonomy is aclassification of economic activities which supports
environmental protection and management efforts,
as well as mitigation and adaptation to climatechange. The strategic objective of Green Taxonomy
is to encourage innovation in developing green
products/projects/initiatives, in accordance with thegovernment’s thresholds.

Taksonomi Hijau Indonesia Edisi 1.0 - 2022

/ Indonesia Green Taxonomy Edition 1.0 - 2022

13

14

Taksonomi Hijau disusun secara struktural
berdasarkan Klasifikasi Baku Lapangan Usaha
Indonesia (KBLI) dan tidak hanya berfokus
pada subsektor/kelompok/kegiatan usaha yangdikategorikan sebagai hijau namun disertakanjuga sektor/kelompok/kegiatan usaha yang
belum terklasifikasi ke dalam kategori hijau.
Taksonomi Hijau juga tetap membuka ruang
untuk sektor/kelompok/kegiatan usaha yang
belum tercantum di KBLI sesuai klarifikasi darikementerian terkait.

The Green Taxonomy is structured based onIndonesia Standard Industrial Classification(KBLI) and does not focus only on sub-sector/
group/business activities that are categorized
as green, but also includes sectors/groups/
business activities that are yet to be classified
into green category. Green Taxonomy also
opens up some room for sectors/groups/
business activities that are yet to be listed
in KBLI according to clarifications from therelevant ministries.

Terdapat 2.733 sektor dan subsektor yang telah
dikaji, dan 919 diantaranya dapat dipetakan padasubsektor/kelompok/kegiatan usaha (KBLI Level5) serta terklarifikasi mengenai ambang batasnya
oleh kementerian teknis terkait. Dari 919 subsektor/
kelompok/kegiatan usaha tersebut, terdapat 904
yang belum dapat dikategorikan secara langsung
sebagai sektor hijau (terdapat prasyarat yangharus dipenuhi terlebih dahulu), sementara 15
lainnya dapat masuk secara langsung sebagai
kategori hijau. Klasifikasi kriteria pada Taksonomi
Hijau dibagi menjadi tiga kategori yaitu: hijau (dono significant harm, apply minimum safeguard,
provide positive Impact to the environment andalign with the environmental objective of theTaxonomy), kuning (do no significant harm), danmerah (harmful activities). Dokumen ini juga
mencatat adanya 198 usulan subsektor baru
dari beberapa kementerian teknis dan pemangku
kepentingan (stakeholders) terkait.

There are 2,733 sectors and sub-sectors thathave been studied, and 919 can be mapped
to sub-sectors/groups/business activities(KBLI Level 5) and clarified on its thresholdby technical ministries. Among the 919 subsectors/groups/business activities, 904 are
not yet able to be directly categorized as green
sector (as there are prerequisites that must be
met first) while the other 15 can be included
directly in green category. For classification
purposes, the criteria are divided into three
categories, namely: green (do no significant
harm, apply minimum safeguard, provide
positive Impact to the environment andalign with the environmental objective of thetaxonomy, yellow (do no significant harm), andred (harmful activities). This document also
notes 198 additional subsectors for further
development areas that were proposed byseveral ministries and other stakeholders.

Ke depan, Taksonomi Hijau diharapkan dapat
meningkatkan kualitas dalam pengungkapan
Laporan Keberlanjutan SJK dan perbaikan kinerja
lingkungan pada kegiatan ekonomi dan investasi.

Forward, Green Taxonomy is also envisioned
to enhance the quality of disclosure in
FSS' Sustainability Reports and to improve
environmental quality through more sustainableeconomic and investment activities.

Taksonomi Hijau Indonesia Edisi 1.0 - 2022

/ Indonesia Green Taxonomy Edition 1.0 - 2022

Taksonomi Hijau Indonesia Edisi 1.0 - 2022

/ Indonesia Green Taxonomy Edition 1.0 - 2022

15

LATARBELAKANGPENYUSUNANTAKSONOMIHIJAUThe Background of Green Taxonomy Development
Klasifikasi sektor hijau menjadi kebutuhan utama
dan diharapkan menjadi perantara atas transisi
SJK untuk lebih mendorong implementasi
keuangan berkelanjutan dalam upaya mitigasi
serta adaptasi perubahan iklim di Indonesia.
Sebagai bentuk dukungan kepada pemerintah,
penciptaan industri yang ramah lingkungan tidak
cukup hanya menyampaikan strategi komunikasi
yang memberikan citra ramah lingkungan
baik pada produk maupun tujuan perusahaan
tanpa benar-benar melakukan kegiatan yangberdampak bagi kelestarian lingkungan atau
sering disebut sebagai praktik greenwashing.
Taksonomi Hijau dapat dimanfaatkan oleh
para pemangku kepentingan terkait dalammendapatkan informasi mengenai pembiayaan,
pendanaan, atau investasi hijau serta pemahaman
mengenai manajemen risikonya. Selanjutnya,
Taksonomi Hijau diharapkan dapat secara jelas
mengklasifikasikan sektor/subsektor yang telah
dikategorikan hijau untuk menghindari praktik
greenwashing.

Green sector classification has been an
important need to accelerate FSS' transition tosustainable finance and to support mitigation
and adaptation efforts to climate change. As aform of support to the government, the creationof environmentally friendly industry alone is notenough to present an environmentally friendly
image to both a product and the company’s goals
as a communication strategy without actually
carrying out activities that have a positive impact
on environmental sustainability, which often
is referred as greenwashing practices. Green
Taxonomy can be used by relevant stakeholders
to gather information related to green financing,funding, or investment, as well as to gain
an understanding on its risk management.
Furthermore, Green Taxonomy is expected to
be able to clearly classify sectors/sub-sectorsthat have been categorized as green, to prevent
greenwashing practices.

A. Urgensi Taksonomi Hijau
The Urgency of Green Taxonomy

16

1. Kebutuhan Standardisasi mengenai Definisi
dan Kriteria Hijau

1. The Need for Standardization of Green
Definition and Criteria

Sektor keuangan berperan penting dalammemfasilitasi dan mempercepat transisi
menuju ekonomi hijau1 melalui pembangunan
rendah karbon2. Hal ini disebabkan oleh
peran pasar keuangan dalam menyediakan
modal untuk aktivitas ekonomi, yang dapat
berdampak positif maupun negatif terhadap
lingkungan.

Financial sector plays an important role infacilitating and accelerating the transition
towards green economy1 through a low-carbon
economy2. This is due to the role of the financial
market in providing capital to economic
activities, which can have both positive andnegative impacts on the environment.

Taksonomi Hijau Indonesia Edisi 1.0 - 2022

/ Indonesia Green Taxonomy Edition 1.0 - 2022

Saat ini, nilai aset global yang menggunakan
data Lingkungan, Sosial, dan Tata kelola (LST)
dalam pengambilan keputusan investasi telahmeningkat hingga dua kali lipat dalam 4 tahun,
dan diperkirakan akan mencapai USD40,5
Triliun pada tahun 2020.3

Currently, the global asset value that uses
Environmental, Social, and Governance(ESG) data in the investment-decision-making
process has doubled in the last 4 years, andwas predicted to reach USD40.5 Trillion in
2020.3

Penerbitan
Taksonomi
Hijau
Indonesia(selanjutnya disebut " Taksonomi Hijau") menjadi
penting karena dapat memberikan pemahamanyang lebih baik bagi SJK mengenai klasifikasi
aktivitas hijau. Dengan mengklasifikasikan
aktivitas hijau dari sebuah produk dan/atau
jasa keuangan, Taksonomi Hijau diharapkan
dapat memfasilitasi kebutuhan pelaporandan monitoring berkala dalam implementasi
penyaluran kredit atau pembiayaan ke sektor
hijau.

The Indonesia Green Taxonomy (hereinafterreferred as "Green Taxonomy") publication
is essential as it provides FSS with a better
understanding on classification of green
activities. By classifying green activities ofa financial product and/or service, Green
Taxonomy is expected to facilitate thereporting and periodic monitoring needs in
implementing credit or finance allocation
into green sector.

Kebutuhan mengenai Taksonomi Hijau didorong
oleh belum adanya standar kriteria sektor hijauyang dapat mendukung kebijakan keuanganberkelanjutan. Sedangkan dari sisi pengawasan,
Taksonomi Hijau diperlukan sebagai pendukung
integrasi data sektor hijau termasuk untuk
menilai aspek risiko keuangan yang terkait
perubahan iklim dan lingkungan yang lebih luas
(physical risks dan transition risks).

The need for Green Taxonomy is stemmed
from the absence of green sector criteria
standards that could support sustainablefinance policies. From the supervisory side,
Green Taxonomy is needed to promote
green sector’s data integration including toassess financial, climate-related and broader
environmental risks (physical risks andtransition risks).

2. Kebutuhan Monitoring secara Berkala
dalam Implementasi Penyaluran Kredit/
Pembiayaan/Investasi ke Sektor Hijau

2. The Need for Periodic Monitoring on the
Allocation of Credit/Financing/Investment
to Green Sector

Regulator dan lembaga pemerintah yangberperan dalam penyusunan Taksonomi Hijau
sebaiknya terus melakukan pemantauan
dalam mendorong alokasi pembiayaan yanglebih besar guna mencapai tujuan prioritas
lingkungan nasional. Pemantauan tersebut
dapat dilakukan kepada SJK dalam melakukan
pelaporan atau pengungkapan.

Regulators and government agencies
involved in developing green taxonomy
should continue to monitor financial flows
in order to achieve national environmental
priorities. Such monitoring can be applied
to FSS in reporting their disclosure.

Secara umum, terdapat dua pendekatan
pemantauan
yaitu
wajib
(mandatory)dansukarela(voluntary).4
Pendekatan
mandatory memastikan bahwa pelaporanyang teratur dan konsisten akan diperoleh
regulator untuk mengidentifikasi sumber dan
penggunaan dana untuk mendukung sektor
hijau. Selanjutnya, pendekatan sukarela
memungkinkan SJK untuk menentukan
cakupan dan frekuensi pelaporan, misalnyadalam bentuk pengungkapan tahunan.

In general, there are two monitoring
approaches, namely mandatory and voluntary.4
Mandatory approach ensures that a regularand consistent reporting can be achieved byregulators in order to identify the source anduse of funding to support the green sector.
On the other hand, voluntary approach allows
FSS to determine the scope and frequencyof reporting, for example in form of regular or
annual disclosure.

Taksonomi Hijau Indonesia Edisi 1.0 - 2022

/ Indonesia Green Taxonomy Edition 1.0 - 2022

17

Struktur Taksonomi Hijau diharapkan menjadi
referensi bagi SJK dalam menyusun laporan
ataupunpengungkapan.
Pendekatan
mandatory dan voluntary akan efektif
diimplementasikan sesuai dengan kondisi
negara masing-masing.

The Green Taxonomy structure should provide
useful references for FSS in preparing theirreport or disclosure. Both mandatory andvoluntary approach will be implemented
effectively depending on each country’s
conditions.

3. Kebutuhan Penyempurnaan Pelaporan yang
Dilakukan oleh Industri Jasa Keuangan

3. The Need for a Refined Reporting Conductedby the Financial Services Industry

Pertimbangan aspek lingkungan dalam proses
bisnis di SJK masih dipandang sebagai hal
yang masih baru bagi sebagian besar SJK.
Untuk itu Taksonomi Hijau disusun sebagai
panduan bagi SJK dalam menyalurkan
pendanaan serta mencatat portofolio hijaunya.

To most national FSS, environmental
considerations within their business processes
are still viewed as relatively new. As such, theGreen Taxonomy is formulated as a guideline
for FSS in allocating their financing, as well as
their green portofolio record-keeping.

Sebagai upaya pencegahan greenwashingpada pelaporan oleh SJK, penetapan standarpelaporan diharapkan tidak jauh berbeda
dengan standar pelaporan sebelumnya.
Upaya untuk meningkatkan pemahaman,
baik bagi SJK maupun masyarakat, mengenai
produk dan/atau jasa keuangan hijau perlu
terus ditingkatkan, sehingga proses checkand balance dapat terwujud. Peningkatanpemahaman sebagaimana dimaksud dapat
dilakukan melalui penerbitan panduan,
program peningkatan kapasitas, serta strategi
komunikasi yang efektif.

As an effort to prevent greenwashing inreporting by FSS, it is hoped that thestandard setting for upcoming reporting
will not be much different from the previous
reporting standards. Efforts to improve theunderstanding, both on FSS and and the public,
regarding the green financial products and/or
services need to be continuously improved, tosupport the process of check and balances. The
improved understanding as intended can be
implemented through issuance of guidelines,
capacity building programs, as well as effective
communication strategies.

B. Definisi, Tujuan, Prinsip, dan Pengguna Taksonomi Hijau
Definition, Objectives, Principles, and Users of Green Taxonomy

18● Taksonomi Hijau adalah klasifikasi aktivitas
ekonomi yang mendukung upaya perlindungandan pengelolaan lingkungan hidup serta
mitigasi dan adaptasi terhadap perubahan
iklim.

● Green Taxonomy is an economic activity
classification that supports environmental
protection and management efforts, as well
as mitigation and adaptation to climatechange.

● Beberapa tujuan strategis Taksonomi Hijau
adalah:● Some of the strategic objectives of Green
Taxonomy are:

1. Mengembangkan standar definisi dan
kriteria-kriteria hijau dari kegiatan sektor
ekonomi yang mendukung mitigasi dan
adaptasi perubahan iklim di Indonesia
dengan menerapkan pendekatan berbasis
ilmiah/sains.

1. Develop standard definition and green
criterias from economic sector activities
that support the climate change
mitigation and adaptation agenda inIndonesia by implementing a sciencebased approach.

2. Mendorong inovasi dan investasi di kegiatan
ekonomi yang memberikan dampak positif
terhadap peningkatan kualitas lingkungan
hidup dengan menerapkan pendekatanberbasis ilmiah/sains.

2. Encouraging innovations and investmentsin economic activities that have positive
impacts on the environment by implementing
science-based approaches.

Taksonomi Hijau Indonesia Edisi 1.0 - 2022

/ Indonesia Green Taxonomy Edition 1.0 - 2022

3. Mendorong pertumbuhan sektor keuangandalam pendanaan dan pembiayaan kegiatan
ekonomi hijau.

3. Encouraging the growth of the financial
sector in funding and financing the green
economic activities.

4. Memberikan acuan bagi SJK, investor,
pelakubisnis(nasional
maupuninternasional)
untuk
mengungkapkan
informasi terkait pembiayaan, pendanaan,
atau investasi untuk kegiatan ekonomi hijau.

4. Providing reference for FSS, investors,
and business actors (at both national andinternational level) to disclose information
regarding financing, funding, and investment
for green economic activities.

● Taksonomi Hijau ini didasari oleh empat
prinsip sebagai berikut:● Green Taxonomy is based on four principles
as follows:

1. Prinsip Investasi Bertanggung Jawab;
pendekatanyangmempertimbangkan
faktor ekonomi, sosial, lingkungan hidup,
dan tata kelola dalam aktivitas ekonomi.

1. Responsible Investment Principles; anapproach that considers economic, social,environmental and governance factors ineconomic activities.

2. Prinsip Strategi dan Praktik Bisnis
Berkelanjutan; yaitu kewajiban untuk
menetapkan dan menerapkan strategi dan
praktik bisnis berkelanjutan pada setiap
pengambilan keputusan.

2. Sustainable Business Strategy and PracticePrinciples; obligations to set and implement
sustainablebusinessstrategies
andpractices in every decision-making.

Taksonomi Hijau Indonesia Edisi 1.0 - 2022

/ Indonesia Green Taxonomy Edition 1.0 - 2022

19

20

3. Prinsip Pengelolaan Risiko Sosial dan
Lingkungan Hidup; mencakup prinsip
kehati-hatian dalam mengukur risikososial dan lingkungan hidup melaluiproses identifikasi, pengukuran, mitigasi,
pengawasan, dan pemantauan.

3. Social and Environmental Risk Management
Principles; which includes precautionary
prudential principles in assessing social andenvironmental risks through identification,measurement, mitigation, supervision, andmonitoring processes.

4. Prinsip
Tata
Kelola;yakni
terkaitpenerapan penegakan tata kelola SJK
melalui manajemen dan operasi bisnisyang mencakup antara lain: transparansi,
akuntabel, bertanggung jawab, independen,
profesional, setara dan wajar.

4. Governance Principles; enforcement of FSS
governance through business management
and operations which include, among others;transparency, accountability, responsibility,
independence,
professionalism,
andfairness.

● Taksonomi Hijau ditargetkan (namun tidak
terbatas) kepada pengguna berikut:● Green Taxonomy is targeted at (but notlimited to) the following users:

1. Pelaku SJK Indonesia (Perbankan, Pasar
Modal dan Industri Keuangan Non-Bank(IKNB)) untuk kepentingan perluasan kegiatan
pendanaan, pembiayaan, atau investasi.

1. Indonesian FSS actors (Banking, CapitalMarket, and Non-Bank Financial Industry(NBFI)) for the purpose of expanding
funding, financing, or investment.

2. Investor (nasional dan internasional yangberinvestasi di wilayah Indonesia) yangmenjadikan aspek lingkungan hidup menjadi
salah satu kriteria berinvestasi.

2. Investors(national
andinternational
investors who invest in Indonesia) that use
the environmental aspect as one of criteria
for their investment.

3. Pemerintah guna merancang kebijakan dibidang fiskal dan perencanaan pembangunan
serta
perencanaandanpemantauan
komitmen Indonesia terkait perubahan iklim
dan pembangunan berkelanjutan.

3. Government to formulate fiscal policy anddevelopment planning, as well as to planand oversee the delivery of Indonesia’scommitments in mitigating climate change
and improving sustainable development.

4. Otoritas di bidang jasa keuangan danmoneter untuk penetapan kebijakan,
pemantauan,dan
pengawasan
implementasi kebijakan terkait keuanganberkelanjutan.

4. Financial services and monetary authorities
to create policies as well as monitor andsupervise the implementation of sustainablefinance policies.

5. Lembaga internasional/organisasi kerja
sama(regional/internasional)yangmembutuhkan segala pengungkapan
informasi terkait standar definisi daripemerintah Indonesia tentang kegiatan
ekonomi hijau.

5. International
institutions/cooperative
organizations(regional/international)
which require disclosure of informations
related to standard definitions issued
by the Government on green economic
activities.

Taksonomi Hijau Indonesia Edisi 1.0 - 2022

/ Indonesia Green Taxonomy Edition 1.0 - 2022

● Pendekatan Penggunaan Taksonomi Hijau
Indonesia Edisi 1.0● Approach Used in
Taxonomy Edition 1.0

Indonesia

Green

1. Taksonomi Hijau Indonesia Edisi 1.0
merupakan living document yang bersifat
terbuka termasuk jika terdapat tambahan
atau pengurangan sektor ekonomi yangmemenuhi kriteria hijau dan menerapkan
pendekatan
continuous
improvement/
perbaikan terus menerus guna mendorong
upaya penyempurnaan dari waktu ke waktu
agar dapat efektif berkontribusi terhadap
tujuan lingkungan pada Taksonomi Hijau.

1. Indonesia Green Taxonomy Edition 1.0 isa dynamic/living document that is open
for further additions or reductions (if any)in economic sectors that meet the green
criteria; it applies a continuous approachto encourage improvements from time totime to ensure its effective contribution
to environmental objectives in the Green
Taxonomy.

2. Taksonomi Hijau Indonesia Edisi 1.0 bersifat
sukarela dan merupakan panduan awal yang
dapat memudahkan SJK dalam melakukan
pengelompokkan jenis portofolionya yanglebih terukur, dan digunakan sebagai dasar
awal bagi regulator dalam melakukan
analisis eksposur risiko terkait lingkungan
dan iklim.

2. Indonesia Green Taxonomy Edition 1.0
is voluntary, and serves as a primary
guideline to help users (FSS) in conducting
a quantifiable categorization of theirportfolios, and also as a foundation forregulators in conducting risk exposure
analysis of nature- and climate-relatedrisks.

3. Mengingat Taksonomi Hijau Indonesia
Edisi 1.0 masih memiliki keterbatasan
dalammenjangkau
berbagai
aspek
lingkungan hidup yang lebih luas danmenyeluruh, sehingga penggunaannya
dapat dikomplementer dengan buku acuan/
panduan sukarela sektoral lainnya yangdikeluarkan oleh regulator, asosiasi industri
ataupun institusi lainnya yang relevandan diakui baik di tingkat nasional atauinternasional.

3. Considering
thatIndonesia
Green
Taxonomy Edition 1.0 still has limitations inreaching a wider and more comprehensive
range of environmental aspects, its use canbe complemented with reference books/
other sectoral voluntary guidelines issued
by regulators, industry associations, or otherrelevant and recognized institutions at bothnational and international level.

Taksonomi Hijau Indonesia Edisi 1.0 - 2022

/ Indonesia Green Taxonomy Edition 1.0 - 2022

21

METODOLOGIPENYUSUNANTAKSONOMIHIJAUThe Methodology of Green Taxonomy Development
A. Benchmarking Taksonomi Hijau
Benchmarking on Green Taxonomy● Sebagai upaya mewujudkan Taksonomi
Hijau yang komprehensif, dilakukan analisis
mengenaistandarklasifikasi
kegiatanekonomi secara internasional dan nasional,
pengalaman negara lain dan regional
dalam mengembangkan Taksonomi Hijau.
Pengembangan taksonomi tidak hanya
berfokus pada sektor yang diklasifikasikan
hijau tetapi juga tetap membuka ruangdalam menetapkan kriteria serta terklarifikasi
mengenai ambang batasnya oleh kementerianterkait. Selain itu, Taksonomi Hijau jugamemasukkan unsur kepentingan domestikyang telah dihimpun berdasarkan program/strategis yang diusulkan oleh Kementerian/Lembaga terkait. Berikut ini penjelasan
benchmarking yang telah dilakukan dalampenyusunan Taksonomi Hijau:
1. Standar Nasional dan Internasional yang
relevan.

● As an effort to publish a comprehensive Green
Taxonomy, an analysis has been conducted
to identify classification standards of
economic activities both internationallyand nationally, through observation of othercountries' and regions’ experiences Green
Taxonomy. The development of Green
Taxonomy does not only focus on green
activities sector, but also provides room
for criteria and clarifications on thresholds
used by relevant ministries. In addition, theGreen Taxonomy also includes elements ofdomestic interests that have been compiled
based on strategic programs proposed by
the relevant Ministries/Insitutitons. The
following is an explanation of benchmarking
that has been carried out in the preparationof Green Taxonomy.
1. Relevant National
Standards.

Indonesia telah memiliki KBLI yangdikeluarkan oleh BPS sebagai dasar
pengklasifikasian 23 aktivitas/kegiatan
ekonomi Indonesia5 yang menghasilkan
produk/output, baik berupa barang
maupun jasa, berdasarkan lapangan usaha
untuk memberikan keseragaman konsep,
definisi, dan klasifikasi lapangan usaha
dalam perkembangan dan pergeseran
kegiatan ekonomi di Indonesia. Sementara
itu, International Standard Industrial
Classification (ISIC) menjadi klasifikasi
referensi internasional dari kegiatan

22

Taksonomi Hijau Indonesia Edisi 1.0 - 2022

andInternational

Indonesia’s KBLI which was issued by
Statistics Indonesia (BPS) as the basis
for classifying 23 Indonesian economic
activities5 which produce products/
outputs, both in the form of goods andservices, based on business activities
to provide uniformity in concepts,
definitions,andclassificationsofbusiness activities in the development
and shift of economic activities inIndonesia. Further, International Standard
Industrial Classification (ISIC) used as
an international reference classification/ Indonesia Green Taxonomy Edition 1.0 - 2022

produktif untuk mempelajari fenomena
ekonomi, mendorong komparabilitas datainternasional, memberikan panduan untuk
pengembangan klasifikasi nasional dan
mempromosikan pengembangan sistem
statistik nasional. Sebanyak 21 klasifikasi
usaha yang disampaikan oleh Departmentof Economic and Social Affairs UN tersebut
bertujuan
menyediakanseperangkat
kategori kegiatan yang dapat digunakan
untuk pengumpulan dan pelaporan statistik
berdasarkan kegiatan tersebut.6of productive activities for studying
economic phenomena, promoting thecomparability of international data,
providing guidance for the developmentof national classifications, and promoting
the development of national statisticalsystems. The 21 business classifications
presented by the UN Department of
Economic and Social Affairs aim to provide
a set of activity categories that can beused for the collection and reporting ofstatistics, according to these activities.6

2. Taksonomi Hijau di Beberapa Negara
dan Kawasan Regional

2. Green Taxonomy in Several Countries
and Regional Territory

a. Tiongkok

a. China

Tahun 2015, People’s Bank of China(PBOC) melalui Green Finance Committeeof the China Society for Finance andBanking telah menerbitkan Green Bond
Endorsed Projects Catalogue sebagai
panduan bagi lembaga keuangan dan
perusahaan publik yang ingin menerbitkan
green bond.7 Setidaknya terdapat 6
kategori sektor yang disampaikan dalamkatalog tersebut, yaitu: (1) Energy Saving;(2) Pollution Prevention and Control; (3)Resource Conservation and Recycling;(4) Clean Transportation; (5) Clean Energy;dan (6) Ecological Protection and Climate
Change Adaptation. Studi oleh WorldBank menemukan bahwa lebih dari
70% penerbitan green bond di Tiongkok
telah menggunakan katalog ini sebagai
referensi.8

In 2015, People’s Bank of China(PBOC), through the Green FinanceCommittee of the China Society for
Finance and Banking, issued the Green
Bond Endorsed Projects Catalogue as a
guide for financial institutions and publiccompanies wishing to issue green bond.7
At least 6 categories were stated in thiscatalogue, namely: (1) Energy Savings;(2) Pollution Prevention and Control; (3)Resource Conservation and Recycling;(4) Clean Transportation; (5) Clean
Energy; and (6) Ecological Protection
and Climate Change Adaptation. A study
by World Bank also found that more than
70% of green bond issuance in China
have already used this catalogue as
reference.8

Melalui koordinasi antara the People's
Bank of China (PBOC), the National
Development and Reform Commission(NDRC) dan the China Securities
Regulatory Commission (CSRC), tahun
2021 mengumumkan revisi dokumen
Green Bond Endorsed Project Catalogue(edition 2021). Katalog ini mengalami
pembaruan pada penyesuaian sektor,
subsektor dan perincian programprogram
sebagai
implementasinya.
Sektor-sektor tersebut yaitu: (1) Energy
Saving and Environmental Protection
Industry; (2) Clean Production Industry;(3) Clean Energy Industry; (4) Ecology
and Environment-related sector; (5)Sustainable Upgrade of Infrastructure; dan(6) Green Services.9

Through the coordination among thePeople’s Bank of China (PBOC), theNational Development and Reform
Commission (NDRC) and the China
Securities
Regulatory
Commission(CSRC), a revision of the Green Bond
Endorsed Project Catalogue (edition2021) was announced. This catalogue
is undergoing updates on sector, subsector, and program detailing adjustment
as its implementation. These sectors are:
(1) Energy Savings and Environmental
Protection Industry; (2) Clean Production
Industry; (3) Clean Energy Industry;(4) Ecology and Environment-related
Sector; (5) Sustainable Upgrade ofInfrastructure; and (6) Green Services.9

Taksonomi Hijau Indonesia Edisi 1.0 - 2022

/ Indonesia Green Taxonomy Edition 1.0 - 2022

23

b. European Union (EU)
Pada
tahun
2019,
Uni
Eropa
mengesahkan
The
Taxonomy
Regulation (TR) sebagai dasar hukum
EU Taxonomy. Selanjutnya di tahun
2020, EU Technical Expert Group on
Sustainable
Financemenerbitkan
final report terkait EU Taxonomy.10
Laporan tersebut berisi rekomendasi
terkait rancangan menyeluruh dari EU
Taxonomy, serta panduan implementasi
tentang bagaimana perusahaan dan
lembaga keuangan dapat menggunakantaksonomi sebagai acuan standar
pengungkapan.
Pembagiansektorditentukan berdasarkan jenis aktivitas
mitigasi dan adaptasi. Aktivitas mitigasi
terbagi 7 sektor yaitu: (1) Agriculture,
forestry, and fisheries; (2) manufacture;(3) electricity, gas, geothermal, andair conditioner; (4) water and waste
management; (5) transportation andstorage; (6) technology and information;dan (7) construction and housing. Untuk
aktivitas adaptasi terbagi 6 sektor yaitu:(1) Agriculture, forestry, and fisheries;(2) electricity, gas, geothermal, andair conditioner; (3) water and waste
management; (4) technology andinformation; (5) financial and insurance;dan (6) science activity and technic.

24

Taksonomi Hijau Indonesia Edisi 1.0 - 2022

b. European Union (EU)In 2019, the European Union ratified theTaxonomy Regulation (TR) as the legal
basis of EU Taxonomy. Furthermore, in
2020 the EU Technical Expert Group on
Sustainable Finance published its final
report on the EU Taxonomy.10 The reportcontains recommendations regarding
the overall design of EU Taxonomy, as
well as implementation guidelines on
how companies and financial institutions
can use the taxonomy as a reference
for disclosure. Sector classification isdetermined based on the activities,
which are mitigation and adaptation.
Mitigation activities are divided into 7
sectors: (1) Agriculture, forestry, andfisheries; (2) Manufacture; (3) Electricity,gas, geothermal, and air conditioner;(4) Water and waste management;(5) Transportation and storage; (6)Technology and information; and (7)Construction and housing. Adaptation
activities are divided into 6 sectors:(1) Agriculture, forestry, and fisheries;(2) Electricity, gas, geothermal, andair conditioner; (3) Water and waste
management; (4) Technology andinformation; (5) Financial and insurance;and (6) Science activity technic.

/ Indonesia Green Taxonomy Edition 1.0 - 2022

c. ASEAN

c. ASEANOJK terlibat aktif dalam perumusan
dokumen ASEAN Taxonomy bersama
dengan negara anggota ASEAN lainnya
melalui Forum ASEAN Taxonomy Board(ATB).11 Saat ini ASEAN melalui ATB
telah merilis ASEAN Taxonomy for
Sustainable Finance - Version 1.12 Seperti
di Uni Eropa, ASEAN Taxonomy for
Sustainable Finance digunakan sebagai
pedoman bersama atas keuanganberkelanjutan di lingkup ASEAN gunamemenuhi tujuan internasional serta
kebutuhan spesifik ASEAN.

OJK, together with other ASEAN
members, has been actively involvedin the formulation of ASEAN Taxonomy
document through the ASEAN Taxonomy
Board (ATB).11 Currently ASEAN, through
ATB, has released the ASEAN Taxonomy
for Sustainable Finance – Version 1.12
Similar to the European Union, ASEAN
Taxonomy for Sustainable Financewill be used as a common guidelineon sustainable finance within ASEAN
region to meet international standards,
as well as specific ASEAN needs.

Dalampengembangan
ASEAN
Taxonomy for Sustainable Finance,
sistem klasifikasi dari suatu aktivitas
program/proyek
menjadipentingkarena menyediakan mekanisme atas
suatu aktivitas tertentu dapat dinilai
dan diklasifikasikan menjadi “green,amber, red”, berdasarkan kontribusinyaterhadap tujuan lingkungan. Cakupan
dasar kegiatan ini berkaitan dengan
mitigasi perubahan iklim. Kemudian,tujuan lingkungan lainnya dapat dicakup
ke dalam proses implementasinya.

In developing the ASEAN Taxonomy for
Sustainable Finance, the classification
system of a program/project activity
became essential as it provides
mechanisms on how particular activities
be assessed and classified as “green,amber, red”, based on its contribution to
the environmental objectives. The basic
scope of this activity is related to theclimate change mitigation. Furthermore,other environmental objectives can be
included in the implementation process.

Terdapat pemeringkatan prioritas sektor
dalam pengembangan ASEAN Taxonomy
for Sustainable Finance – Version 1,
yaitu: (1) Agriculture, forestry, andfishing; (2) Manufacturing; (3) Electricity,gas, steam, and air conditioning supply;(4) Transportation and storage; (5)Construction & Real estate activities;
dan (6) Water supply; sewerage, waste
management and remediation activities(this section could potentially be divided
into two sectors – water supply andsewerage and waste management
andremediation).
Selanjutnya,
terdapat 3 enabling sectors yaitu: (1)Information and communication (ICT);(2) Professional, scientific, and technicalactivities; dan (3) Carbon capture,utilization, and storage (CCUS).

There is a ranking of sector priorities in thedevelopment of the ASEAN Taxonomy
for Sustainable Finance – Version 1,
namely: (1) Agriculture, forestry, andfishing, (2) Manufacturing; (3) Electricity,gas, steam, and air conditioning supply;(4) Transportation and storage; (5)Construction & Real estate activities;and (6) Water supply; sewerage, waste
management and remediation activities(this section could potentially be divided
into two sectors – water supply andsewerage, as well as management
and remediation). Furthermore, there
are 3 enabling sector, namely: (1)Information and communication (ICT);(2) Professional, scientific, and technicalactivities; and (3) Carbon capture,utilization, and storage (CCUS).

Taksonomi Hijau Indonesia Edisi 1.0 - 2022

/ Indonesia Green Taxonomy Edition 1.0 - 2022

25

● Pengembangan Taksonomi Hijau di masingmasing negara memiliki karakteristik dantantangan dalam pemenuhan tujuan lingkungan
hidup, serta implementasi kebijakan yangmasih sering tertinggal. Salah satu kendala
implementasi
yang
umum
ditemukanadalahkurangnya
pembiayaan/investasi
berkelanjutan. Di sisi lain, tujuan menyeluruh
dari pengembangan Taksonomi Hijau adalah
meningkatkan aliran modal menuju kegiatan
yang lebih ramah lingkungan. Dengan adanya
Taksonomi Hijau, diharapkan para pelaku
di SJK dan pemangku kepentingan dapat
memiliki pedoman dalam menjalankan seluruh
kegiatan usaha berwawasan lingkungan.

● The development of Green Taxonomy ineach country has its characteristics andchallenges in meeting their environmental
objectives, as well as policy implementationthat are often left behind. A challenge thatwas often found in the implementation islack of sustainable financing/investment. On
the other hand, the overall objective of theGreen Taxonomy development is to increase
the capital flow to a more environmentallyfriendly activities. With Green Taxonomy,
it is expected that players in FSS andstakeholders can have guidelines in
implementing all the environmentally soundbusiness activities.

● Dalam pengembangan Taksonomi Hijau,
setiap negara dapat menentukan tujuan
pengembangan Taksonomi Hijau, sehingga
sektor keuangan dapat berperan kunci dan
memberikan dukungan maksimal. Hal ini
berkaitan dengan fokus tujuan lingkungan darimasing-masing sektor dan memiliki kejelasanambang batas (threshold) dari kementerian ataubeberapa lembaga terkait yang berwenang
atas sektor tersebut. Saat ini, baik pemerintah
maupun regulator industri keuangan di Asia
mulai menyelaraskan standar hijau yangditetapkan dengan standar di kawasan lainnya.
Salah satu contohnya adalah koordinasi antara
European Investment Bank dan PBOC dalammenyelaraskan definisi pembiayaan hijaunya.13● In the development of Green Taxonomy,each country can determine its own theobjectives of developing a taxonomy, sothat the financial sectors can play a keyrole and can provide maximum support.
This relates to the focus of environmental
objectives of each sector and has a clear
green threshold from ministries or related
institutions in charge of the sector. Currently,
both governments and financial industry
regulators in Asia have started to aligntheir green standards with the standards
applied in other regions. One example iscooperation between European Investment
Bank and PBOC in aligning their definitionsof green financing.13

B. Strategi Membangun Taksonomi Hijau
Strategies in Developing a Green Taxonomy
Kebutuhan standar klasifikasi/Taksonomi Hijau
telah diidentifikasi dapat menjadi pendorong utama
untuk memperluas partisipasi dan akses di antara
para pelaku pasar secara inklusif. Taksonomi Hijau
dapat membantu menyelaraskan definisi kegiatan
dan aset hijau serta dapat diselaraskan dengan
target sektor yang disampaikan dalam dokumen
NDC Indonesia. Selanjutnya, Taksonomi Hijau
diharapkan dapat menjadi alat transisi dalammenyediakan akses kepada pendanaan untuk
proyek, aset, dan kegiatan yang berkelanjutan.

26

The need for a standard classification/Green
Taxonomy has been identified to be the main
driver for expanding participation and accessamong market participants in an inclusive manner.
The Green Taxonomy can help align the definitionof green activities and green assets, as well as
to align the sectoral targets stipulated within
Indonesia’s NDC document. Furthermore, Green
Taxonomy is expected to be a transitional toolin providing access to finance for sustainableprojects, assets, and activities.

Taksonomi Hijau Indonesia Edisi 1.0 - 2022

/ Indonesia Green Taxonomy Edition 1.0 - 2022

1. Tahapan Penyusunan Taksonomi Hijau

1. Stages in Formulating a Green Taxonomy● Dalam pengembangan Taksonomi Hijau,
terdapat lima tahapan yang dilaksanakan
sebagaimana ditunjukkan pada Gambar 1.
Selanjutnya, mengenai referensi pelaporandi SJK, merujuk pada ISIC, ACIC, danstandar yang berlaku di Indonesia yaitu
KBLI, ditunjukkan pada Gambar 2.
Selanjutnya, level klasifikasi 1 s.d 5 dalamklasifikasi aktivitas/kegiatan pada KBLI
ditunjukkan pada Gambar 3.

1. Conceptual framework(Prinsip, Tujuan &Standardisasi definisi
taksonomi).
2. Mapping kebutuhan
Taksonomi.
3. Penentuan pengguna: IJK
dan stakeholder terkait
lainnya.
1. Conceptual framework(principle, objectives,
definition standardization oftaxonomy)
2. Taxonomy requirements
mapping
3. Determination of users:
FSI and other related
stakeholders.

Analisis rencana,kebijakan, danperaturan lingkunganyang berlaku, termasuk
komitmen terhadap
perjanjian internasional
dalam rangka
memenuhi tujuan
mitigasi dan adaptasi
perubahan iklim
Analysis of applicable
environmental
plans, objectives,
and regulations;
including commitment
to international
agreements in order
to meet the climatechange mitigation andadaptation goals.

● In the development of Green Taxonomy,
there are five stages carried out as shownin Figure 1. Furthermore, regarding thereporting reference for FSS, it refers
to the International Standard Industrial
Classification (ISIC), ASEAN Common
Industrial Classification (ACIC), andapplicable standard in Indonesia, namely
KBLI, as shown in Figure 2. Furthermore, theclassification level 1 to 5 in the classificationof activities in KBLI is shown in Figure 3.

1. Penentuan sektor
dan kategori kegiatan
berdasarkan standard yangberlaku (antara lain: ISIC,
KBLI,dll).
2. Konfirmasi kepada
Satuan Kerja internal dan
Stakeholder terkait.
1. Determination of sectors
and activities category
based on the applicablestandards (i.e.: ISIC, KBLI,
etc).
2. Confirmation to internal
work units and related
stakeholders.

FINALISASI DOKUMEN
Document Finalization

Penyusunan
Panduan Pelaporan
Preparation ofReporting Guidelines
Asesmen dan Penentuan Ambang
Batas (Threshold)
Assessment and Threshold
Determination
Penentuan Sektor dan KategoriSpecify Sectors and Categories
Identifikasi Tujuan Lingkungan
Define the Environmental Objectives

Identifikasi Tujuan Strategis dan Pengguna
Define the Strategic Goal and Users

Gambar 1. Tahapan Pengembangan Taksonomi Hijau/Figure 1. Stages in Developing Green Taxonomy
Sumber: Developing a National Green Taxonomy: A World Bank Guide - World Bank Group, 2020
Source: Developing a National Green Taxonomy: A World Bank Guide ¬- World Bank Group, 2020

Taksonomi Hijau Indonesia Edisi 1.0 - 2022

/ Indonesia Green Taxonomy Edition 1.0 - 2022

27

REFERENSI PELAPORAN SEKTOR DI PERBANKAN, PASAR MODAL DAN IKNBSectoral Reporting Reference in Banking, Capital Market and NBFI

Perbankan
Banking

ISIC & ACICInternational Standard Industrial Classification (ISIC)
oleh United Nations dan ASEAN Common Industrial
Classification (ACIC)

KBLI(Indonesia Standard Industry Classification)(Badan Pusat Statistik - BPS)

Pasar Modal
Capital market

IKNB
NBFI

Gambar 2. Referensi Pelaporan Sektor Jasa KeuanganFigure 2. Reference for Reporting Conducted by Financial Services Sector

Kategori

Category
Golongan Pokok
Main Category
KBLI
Level 1

Golongan
Category
KBLI
Level 2Sub Golongan
Sub Category
Kelompok
Group

KBLI
Level 3

KBLI
Level 4

KBLI
Level 5Gambar 3. Level Klasifikasi Aktivitas/Kegiatan pada KBLI
Figure 3. Level of Activity Classification in KBLI

28

Taksonomi Hijau Indonesia Edisi 1.0 - 2022

/ Indonesia Green Taxonomy Edition 1.0 - 2022

● Dalam pengembangan awal, Taksonomi
Hijau difokuskan pada tujuan lingkungan.
Taksonomi Hijau dapat menjadi perantara
untuk mengungkapkan kepastian aliran
pembiayaan sesuai yang diharapkan.
Selain itu, dapat memberikan kejelasandan bahasa yang sama bagi SJK dalammenyalurkan
pembiayaan/investasi.
Taksonomi Hijau juga memiliki banyak
manfaat, termasuk sebagai panduan
untuk mengalokasikan modal, alat untuk
mendukung penilaian risiko, dan referensi
bagi pemangku kepentingan lainnya dalammendukung implementasi pada upaya
mitigasi dan adaptasi perubahan iklim.14
Dalam pengembangannya, Taksonomi
Hijau bersifat fleksibel dan dinamis sehingga
dapat beradaptasi dengan strategi dan pola
investasi serta menyesuaikan perubahan
teknologi, ilmu pengetahuan, aktivitas, dandata baru.15
2. Pemetaan Kerangka Sektor Ekonomi● Paris Agreement telah menetapkan tujuan
jangka panjang untuk menjaga peningkatansuhu rata-rata global di bawah 2°C dan
mengupayakan membatasi kenaikan suhu
hingga 1,5°C.16 Komitmen setiap negara
dalam Paris Agreement dituangkan dalam
dokumen NDC bahwa setiap negara harus
mampu
mengupayakan
pengurangan
emisi nasional dan beradaptasi dengan
dampak perubahan iklim. Dokumen
NDC bersifat dinamis, sehingga negaranegara yang telah meratifikasi Paris
Agreement diharapkan secara berkala
dapat menginformasikan target ambisi
penurunan emisi GRK. Indonesia, melalui
dokumen NDC telah menyampaikan
target pengurangan emisi GRK sebesar
41% dengan bantuan internasional
melalui dukungan pendanaan iklim atau
29% dengan business as usual, transfer
teknologi dan peningkatan kapasitas darinegara-negara maju.17 Untuk mendukung
NDC, Pemerintah telah memperkenalkankebijakan dan target yang relevan. Upaya
ini memerlukan mobilisasi dana untuk
mendukung kegiatan mitigasi dan adaptasi
perubahan iklim.

Taksonomi Hijau Indonesia Edisi 1.0 - 2022

● In its early development stage, the Green
Taxonomy focuses more on environmental
objectives. The Green Taxonomy could
play a role as an intermediary to direct
the financing flows into more sustainablefinancing. Furthermore, it can also
provide clarity and common language for
FSS in channeling financing/investment.
Additionally, Green Taxonomy has
several benefits, including as a guideto allocate capital, a tool to support
risk assessment, and a reference forother stakeholders in supporting climatechange implementation mitigation andadaptation efforts.14 In its development,
Green Taxonomy is flexible and dynamic
so that it can adapt to various investment
strategies and patterns as well as changes
in technology, science, activities, andlatest data.15

2. Mapping the Economic Sectors’ Framework● The Paris Agreement has set a longterm goal in keeping the global averagetemperature rise below 2°C and working
to limit temperature rise to 1.5°C.16 The
commitment of each country in the Paris
Agreement is stated to NDC documentthat each country must be able to strive
for national emission reductions and adapt
to the impact of climate change. NDC
document is also dynamic, so the countries
that have ratified the Paris Agreement are
expected to inform their GHG emission
reduction ambition targets periodically.
Indonesia, through NDC document has
stated the GHG emission reduction target of
41% with international assistance throughclimate financing or 29% with business as
usual, technology transfer and capacity
building from developed countries.17
To support the NDC, Government has
introduced relevant targets. This effort
requires the mobilization of funds tosupport the climate change mitigation andadaptation activities.

/ Indonesia Green Taxonomy Edition 1.0 - 2022

29

30

● Selanjutnya, klasifikasi pada kegiatan
aktivitas ekonomi sektor usaha dan
kegiatan aktivitas ekonomi diperlukan
sebagai dasar acuan pada Taksonomi Hijau,
dalam hal ini berdasarkan referensi standaryang diterbitkan oleh BPS yang dijadikansebagai acuan dasar dalam pengembangan
Taksonomi Hijau edisi selanjutnya.

● Furthermore, the classification of economic
activities in the business sector andeconomic activities is needed as a basis
for reference in Green Taxonomy, which inthis case, is based on standard reference
issued by the BPS which is used as a basic
reference in the development of the next
editions of Green Taxonomy.

● Untuk pemetaan sektor dan subsektor
dalam Taksonomi Hijau, telah disesuaikan
denganpencapaian
targetsektordalam NDC (Perpres Nomor 98 Tahun
2021), sektor/subsektor di KBLI (2017),
sebagaimana ditunjukkan pada Tabel 1.

● For the mapping of sectors and sub-sectors
in the green taxonomy, it has been adjusted
to the achievement of sectoral targets in the
NDC (Presidential Decree Number 98 Year2021), sectors/sub-sectors in KBLI (2017),
as shown in Table 1.

Taksonomi Hijau Indonesia Edisi 1.0 - 2022

/ Indonesia Green Taxonomy Edition 1.0 - 2022

Tabel 1. Daftar Klasifikasi Kegiatan Usaha pada
Taksonomi Hijau
Sektor NDC
TerkaitNDC Related
Sectors

Table 1. List of Business Activity Classification inGreen Taxonomy

KBLI Level 1

Jumlah KBLI
Level 5
Total of KBLI
Level 5Pengadaan Listrik, Gas, Uap/Air Panas dan Udara Dingin/Procurement of Electricity, Gas,
Steam/Hot Water and Cold Air

7Pengangkutan dan Pergudangan/Transportation and Warehousing

74

Kehutanan

Kesenian, Hiburan dan Rekreasi/Arts, Entertainments, and Recreation

7

Forestry

Pertanian, Kehutanan danPerikanan/Agriculture, Forestry and Fisheries

38

PertanianPengadaan Listrik, Gas, Uap/Air Panas dan Udara Dingin/Procurement of Electricity, Gas,
Steam/Hot Water and Cold Air

1

Pertanian, Kehutanan dan Perikanan/Agriculture, Forestry and Fisheries

52

Pengelolaan Air, Pengelolaan Air Limbah, Pengelolaan dan Daur Ulang Sampah, Dan
Aktivitas Remediasi/Water Management, Wastewater Management, Waste Management andRecycling, and Remediation Activities

12

Industri Pengolahan/Processing Industry

431

Administrasi Pemerintahan, Pertahanan dan Jaminan Sosial Wajib/Government
Administration, Defense and Mandatory Social Security

4

Aktivitas Jasa Lainnya/Other Services Activities

4

Aktivitas Penyewaan dan Sewa Guna Usaha Tanpa Hak Opsi, Ketenagakerjaan, Agen
Perjalanan dan Penunjang Usaha Lainnya/Leasing and Leasing Activities Without Option
Rights, Employment, Travel Agent and Other Supporting Business

9

Aktivitas Profesional, Ilmiah dan Teknis/Professional, Scientific, and Technical Activities

5

Industri Pengolahan/Processing Industry

19

Informasi dan Komunikasi/Information and Communication

14

Kesenian, Hiburan dan Rekreasi/Arts, Entertainment and Recreation

34

Konstruksi/Construction

39

Pendidikan/Education

1

Pengadaan Listrik, Gas, Uap/Air Panas dan Udara Dingin/Procurement of Electricity, Gas,
Steam/Hot Water and Cold Air

1Pengangkutan dan Pergudangan/Transportation and Warehousing

16

Pengelolaan Air, Pengelolaan Air Limbah, Pengelolaan dan Daur Ulang Sampah, Dan
Aktivitas Remediasi/Water Management, Wastewater Management, Waste Management andRecycling, and Remediation Activities

3

Penyediaan Akomodasi dan Penyediaan Makan Minum/Provision of Accomodation andFood and Beverages

26

Perdagangan Besar dan Eceran; Reparasi dan Perawatan Mobil dan Sepeda Motor/
Wholesale and Retail Trade; Car and Motorcycle Reparation and Maintenance24

Pertambangan dan Penggalian/Mining and Extraction

42

Pertanian, Kehutanan dan Perikanan/Agriculture, Forestry and Fisheries

53

Real Estat/Real Estate

3

Energi
EnergyAgriculture

LimbahWaste
IPPU

Lainnya
OthersJUMLAH AKHIR/GRAND TOTAL

919

Sumber: Sektor NDC dan Daftar Sektor dan Sub Sektor pada
KBLI 2017

Taksonomi Hijau Indonesia Edisi 1.0 - 2022

Source: NDC Sector and Sectors and Sub-Sectors List in KBLI
2017

/ Indonesia Green Taxonomy Edition 1.0 - 2022

31

32

3. Metodologi dan Ambang Batas dalamPenentuan Kategori Sektor Hijau

3. Methodology and Threshold in Determining
the Green Sectors’ Category● Taksonomi Hijau dapat digunakan untuk
menentukan proporsi aktivitas yang secara
substansial berkontribusi pada tujuan
lingkungan (upaya mitigasi dan adaptasi
perubahan iklim). Lebih lanjut, langkahlangkah parsial untuk memenuhi kriteria
aktivitas juga harus didorong, sebagai
bagian dari rencana mencapai ambang
batas dari aktivitas yang memenuhi syarat.

● The Green Taxonomy can be used todetermine the proportion of activities
which
substantiallycontributetoenvironmental
objectives(climatechangemitigation
andadaptation
efforts). Furthermore, partial steps tomeet the activity criteria should also be
encouraged, as part of the plan to reachthe thresholds of eligible activities.

● Untuk mengidentifikasi ambang batas sektor
ekonomi, Taksonomi Hijau didasarkan padakebijakan pemerintah yang telah ditetapkan
serta pengembangan referensi lain yangberkaitan. Hal ini dapat memungkinkan
pembuatkebijakandanpemangku
kepentingan lainnya untuk dapat memantau,
menganalisis, dan mengevaluasi pembiayaan/
investasi hijau yang telah berjalan.

● To identify the economic sector
thresholds, the Green Taxonomy follows
the established government policies
and the development of other relevant
references. This alignment enables
policymakers and other stakeholders tomonitor, analyze, and evaluate ongoinggreen financing/investments.

● Kriteria penyaringan ambang batas untuk
dasar penentuan kelayakan suatu kegiatan
ekonomi, secara umum dapat berdasarkanbeberapa hal, antara lain:● The threshold of screening criteria todetermine the feasibility of an economic
activity, can generally be based on several
aspects, including:a. Adanya definisi yang jelas; bahwa
ambang batas harus jelas menentukan
apakah suatu kegiatan memenuhi
syarat atau tidak, spesifik dan dapat
diukur. Ambang batas harus dapat
membedakan antara kegiatan yang
dapat meminimalisir potensi kerusakan
lingkungan dan yang konsisten dengan
tujuan lingkungan. Taksonomi Hijau
harus menentukan tujuan lingkunganyang jelas melalui penyelarasan
beberapa ketentuan yang diterbitkan
oleh Kementerian/Lembaga terkait
dan/atau ketentuan praktik terbaikyang diakui di tingkat internasional.
Dengan adanya sasaran lingkunganyang transparan, dapat membantu
pengguna Taksonomi Hijau untuk
menilai apakah kinerja lingkungan
dari suatu kegiatan konsisten dengan
tujuan lingkungan, hal ini membutuhkan
sebuah metrik pengukuran umum yang
dapat memberikan gambaran terhadap
dampak lingkungan hidup.

a. Clear definition is set; the thresholdmust clearly stipulate whether or not
an activity is eligible, specific, andmeasurable. Thresholds must also beable to distinguish between activities thatcan minimize potential of environmental
damage and those that are consistent
with the environmental objectives. The
Green Taxonomy must define clear
environmental
objectives
throughalignment of several provisions issued
by the relevant Ministries/Agencies
and/or well-known best practices ininternational level. Having transparent
environmental targets can assist theGreen Taxonomy users to assess
whether the environmental performanceof an activity is consistent with theenvironmental objectives. This requires
a common measurement metric that can
provide an overview of environmental
impacts.

Taksonomi Hijau Indonesia Edisi 1.0 - 2022

/ Indonesia Green Taxonomy Edition 1.0 - 2022

b. Berdasarkan referensi lain yang berbasis
ilmu pengetahuan dan standar terbaik
dari regional dan internasional:b. Other science-based references andthe best regional and international
standards:i) Berdasarkan
ilmu
pengetahuan;
ambangbatas
harus
dipilihberdasarkan informasi ilmiah yangtelah diberlakukan, ditujukan untuk
mencapai tujuan global dan tidak
dibatasi oleh kebijakan dan rencana
nasional.

i) Science-based; thresholds should
be chosen based on scientificinformation that has been put inplace, aimed at achieving global
goals and are not limited bynational policies and plans.

ii) Revisi;
ambangbatas
harus
mengalami revisi secara berkala
untuk mencapai tujuan yang dipilihselama periode yang ditentukan.

ii) Revision; thresholds must be revised
periodically to achieve the selectedgoal during the specified period.

● Penetapan Taksonomi Hijau yang mampu
mengakomodasi
seluruhkepentingan
nasional, regional dan internasional,
dibutuhkan framework sebagai dasar
pengembangan dan evaluasi terhadap
Taksonomi Hijau yang telah berjalan. Melalui
pendekatan yang dilakukan diharapkan
dapat mendukung pemahaman pasar
tentang kinerja lingkungan dari kegiatan
ekonomi dan investasi di seluruh pasar.

● Establishment of a Green Taxonomy that isable to accommodate all national, regional,
and international interests, requires aframework as a basis for developing andevaluating the Green Taxonomy that has
been running. Through this approach,
it is hoped that it will support the market
understanding of the environmental
performance of economic and investment
activities in all markets.

● Untuk mengantisipasi adanya penyesuaianpada penomoran sandi pada Taksonomi
Hijau yang disebabkan oleh perubahan
standar kebijakan (ambang batas), informasi
penambahan kegiatan usaha baru, termasuk
perkembangan ilmu pengetahuan dan
perubahan teknologi dan/atau kebutuhan
terkait lainnya, dibutuhkan mekanisme● To anticipate adjustments to the code
numbering in the Green Taxonomy causedby changes in policy standards (thresholds),
informations on the addition of new businessactivities, as well as scientific developments
and technological changes and/or otherrelated needs, an update mechanism(versioning) is needed for tracking and

Taksonomi Hijau Indonesia Edisi 1.0 - 2022

/ Indonesia Green Taxonomy Edition 1.0 - 2022

33

pembaharuan berkala (versioning) untuk
kebutuhan tracking dan publikasi kepada
seluruh pemangku kepentingan terkait.
Untuk memudahkan hal tersebut OJK akanmengembangkan sistem dokumentasi dan
pengelolaan melalui website OJK. Sebagai
upaya mendukung pemenuhan seluruh
aspek dan kebutuhan yang akan diakomodir
melalui Taksonomi Hijau, telah disusun
framework untuk memfasilitasi setiap
penyesuaian informasi dan ambang batas
yang berdampak terhadap Taksonomi Hijau(gambar 4).

for publication purposes for all relevant
stakeholders. To facilitate this effort, OJK willdevelop documentation and management
system through OJK’s website. In an effort
to support the fulfillment of all aspects
and needs that will be accommodated
through the Green Taxonomy, a frameworkhas been developed to accommodate any
adjustments to information and thresholds
that have an impact on the Green Taxonomy(Figure 4).

Kolaborasi bersama K/L terkait secara berkala
Collaboration with Related Ministries/ Institutions Periodically

Framework (versioning) Taksonomi Hijau Indonesia Edisi 1.0
Versioning of Indonesia Green Taxonomy Edition 1.0
Klasifikasi Sektor Ekonomi/Economic Sector Classification
Sektor X dalam NDC
Sector X in NDC

Taksonomi Hijau Edisi 1 Sektor X
Green Taxonomy Edition 1 Sector X

KBLI Level 5

KBLI Level 5

KBLI Level 5
Perubahan Threshold
Change in Threshold

Klasifikasi A*
Classification A*

Klasifikasi B*
Classification B*

KBLI Level 5

KBLI Level 5*KBLI Level 1-4
Gambar 4. Framework (versioning) Taksonomi Hijau
Figure 4. Framework (versioning) of Green Taxonomy● Klasifikasi usaha akan disesuaikan dengan
sektor-sektor dalam NDC dan KBLI.
Informasi yang ada pada taksonomi, telahdilengkapi kriteria dan ambang batas darisetiap jenis kegiatan usaha yang ada. Melalui
penyusunan informasi ini, diharapkan seluruh
pelaku SJK dapat memiliki pandangan yangsama mengenai kegiatan usaha berwawasan
lingkungan melalui informasi yang tersedia.

34● For business classification, it will be
adjusted to the sectors in the NDC andKBLI 2017. The information contained in
the taxonomy has been complemented withvarious criteria and thresholds for each typeof business activities. With this available
information, it is hoped that all FSS players
will have the same view on environmentallysound business activities.

Taksonomi Hijau Indonesia Edisi 1.0 - 2022

/ Indonesia Green Taxonomy Edition 1.0 - 2022

● Pengembangan pada ambang batas kuning
menuju hijau dapat berdasarkan aktivitas
yang dapat menjadi referensi terkait targettarget atas kebijakan tidak diberlakukan
lagi dan terdapat argumentasi lain yang
dapat dipertanggungjawabkan. Hal ini
untuk menjembatani dasar penetapan
ambang batas telah melalui metodologi
dan perlakuan yang sama.

● The development of yellow to green
thresholds can be based on activities
that can be used as references regarding
targets for policies that are no longer
enforced, and whether there are any otherjustifiable arguments. This will bridge thebasis for setting the threshold through thesame methodology and treatment.

● Untuk mendukung penetapan kategorikegiatan usaha yang termasuk dalam sektor
hijau dan kuning, telah disusun metode untuk
mempermudah penetapan klasifikasi atas
kategori usaha, sebagaimana ditunjukkan
pada Tabel 2.

● To support the establishment of thebusiness activities categorized in the green
and yellow activities, a method has beendeveloped to facilitate the establishment of
the classification of business categories, as
shown in the Table 2.

Tabel 2. Klasifikasi Pada Taksonomi Hijau

Table 2. Classification in Green Taxonomy

Kategori/Category
Hijau(do no significant harm,
apply minimum safeguard,
provide positive Impact tothe environment and alignwith the environmental
objective of the taxonomy).
Green(do no significant harm
apply minimum safeguard,
provide positive Impact tothe Environment and alignwith the environmental
objective of the taxonomy).
Kuning(do no significant harm).

Penjelasan/Explanation

Kegiatan usaha yang melindungi, memperbaiki, dan meningkatkan
kualitas atas perlindungan dan pengelolaan lingkungan hidup, serta
mitigasi dan adaptasi perubahan iklim serta mematuhi standar tata kelolayang ditetapkan pemerintah dan menerapkan praktik terbaik di tingkat
nasional ataupun tingkat internasional.
Business activities that protect, restore, and improve the quality ofenvironmental protection and management, as well as climate change
mitigation and adaptation, and comply with the governance standards
by government, and apply best practices at both the national andinternational level.

Kegiatan usaha yang memenuhi beberapa kriteria/ambang batas hijau.
Penentuan manfaat kegiatan usaha ini terhadap perlindungan dan
pengelolaan lingkungan masih harus ditetapkan melalui pengukuran serta
dukungan praktik terbaik lainnya.

Yellow(do no significant harm).

Determination of business benefits for environmental protection andmanagement must still be conducted through measurement and supportof other best practices.

Merah(Harmful activities).

Kegiatan usaha tidak memenuhi kriteria/ambang batas kuning dan/atau
hijau.

Red(Harmful activities).

The business activities do not meet the yellow and/or green criteria/
threshold.

Sumber: Taksonomi Hijau 2021 / Source: Green Taxonomy 2021

Taksonomi Hijau Indonesia Edisi 1.0 - 2022

/ Indonesia Green Taxonomy Edition 1.0 - 2022

35

● Dengan adanya pembagian klasifikasi
pada Taksonomi Hijau yang disertai
informasi ambang batas yang terhubung
pada masing-masing kegiatan, diharapkan
dapat memberikan informasi bagi seluruhpemangku kepentingan terkait dalammenyusun kebijakan khususnya dalamproses pembiayaan/investasi ke sektorsektor yang masuk ke dalam sektor hijau
dan/atau sebaliknya.
4. Langkah Selanjutnya● Taksonomi Hijau bersifat dinamis, dandalam proses pengembangannya akanselalu mengakomodir sektor/subsektor
pendukung baru. Keberadaan sektor/
subsektor tersebut membuka peluang
munculnya sektor/subsektor pendukung
lain yang dapat berkontribusi pada
upaya mitigasi dan adaptasi perubahan
iklim.
Lebih
lanjut,pengembangansektor pendukung, dapat ditambahkan
berdasarkan objek lingkungan lainnya
pada tahap pengembangan Taksonomi
Hijau berikutnya. Sektor pendukung
diharapkan dapat meningkatkan kinerja
sektor dan kegiatan lain serta tidak berisikomembahayakan tujuan lingkungan (TEG,
2020).

36● With the classifications in the Green
Taxonomy, along with the informationon the thresholds connected to eachactivity, it is hoped that all relevant
stakeholders will be well-informed informulation process of the relevant
policies, especially in the process offinancing/investing into sectors that areincluded in the green sector and/or viceversa.
4. Next Steps● The Green Taxonomy is dynamic, and its
development process it will accommodate
newsupporting
sectors/sub-sectors.
The existence of these sectors/subsectors opens up opportunities for the
emergence of other supporting sectors/
sub-sectors that can contribute toclimate change mitigation and adaptation
efforts. Furthermore, the development of
supporting sectors, can be added basedon other environmental objects at the nextstages of Green Taxonomy development.
Supporting sectors are expected to
improve the performance of other sectors
and activities and should not potentiallyharm the environmental objectives (TEG,
2020).

Taksonomi Hijau Indonesia Edisi 1.0 - 2022

/ Indonesia Green Taxonomy Edition 1.0 - 2022

● Taksonomi Hijau diharapkan menjadi
salah satu capaian atau kebijakan
nasional, bersama dengan beberapa
inisiatif sektor-sektor lainnya seperti
percepatan Dekarbonisasi BUMN, RUPTL
PLN 2021-2030, perdagangan karbon,
maupun peta jalan Pengembangan
Industri KBL-BB, yang diharapkan dapat
direalisasikan dengan baik sehingga
dapat
mempercepat
implementasi
keuangan berkelanjutan di Indonesia.

● The Green Taxonomy is expected to be a
substantial achievement or a national policy,
together with other sector initiatives such as
the acceleration of State-Owned Enterprises
Decarbonization, the PLN 2021-2030
Electricity Supply Business Plan (RUPTL),
carbon trading, as well as a roadmap forthe Development of Battery-Based Electric
Motorized Vehicles Industry (KBL-BB),
which is expected to be realized accordingly
so as to accelerate the implementation ofsustainable finance in Indonesia.

● Selanjutnya, dalam rangka pengembangansistempelaporanindustri
keuanganyang mencakup green financing/green
instruments, sistem pelaporan dimaksud
akan disesuaikan dengan Taksonomi Hijau.
Pengembangan lainnya yaitu dari sisi
manajemen risiko bagi SJK dan pedoman
pengawasan berbasis risiko bagi pengawas
dalam rangka menerapkan risiko terkait
iklim, serta risiko lingkungan lainnya.
Dengan demikian, Taksonomi Hijau dapat
memberikan kepastian kriteria atau klasifikasi
serta aliran pembiayaan sesuai yangdiharapkan untuk lebih mendukung adaptasi
dan mitigasi terhadap perubahan iklim. Ke
depan Taksonomi Hijau dapat dikembangkan
untuk mendukung skema pembiayaan
atau proyek yang inovatif dan feasible
bagi SJK, serta mendorong terciptanya
proyek hijau dan portofolio hijau yang
dapat menarik masuknya investor global.
Pemerintah dan pemangku kepentingan
lain dapat mengembangkan insentif yangakan memacu produk/layanan hijau baru,
termasuk keberadaan dana investasi hijau
atau verifier hijau.

● Furthermore, the development of afinancial industry reporting systemthat includes green financing/green
instruments, it will be adjusted to theGreen Taxonomy. Other developments
include the risk management for the FSS
and risk-based supervision guidelines
for supervisors in the context of
implementing climate-related risks, aswell as other environmental risks. Thus,
the taxonomy can provide certainty ofcriteria or classification as well as the
expected financing flow to better support
climate adaptation and mitigation efforts.
In the future, the Green Taxonomy can be
developed to support financing schemesor projects that are innovative and feasible
for the FSS, as well as to encourage
the creation of green projects andgreen portfolios that can attract global
investors. The government and otherstakeholders are also expected to be able
to develop incentives that will spur new
green products/services, including theexistence of a green investment fund or
green verifier.

● Taksonomi Hijau bersifat living document
dan fleksibel. Ke depannya, Taksonomi Hijau
akan terus ditinjau secara berkala untuk
dapat menyesuaikan dengan perkembangankriteria hijau, standar, perkembangan ilmu
pengetahuan dan perubahan teknologi serta
kebijakan yang relevan.

● The Green Taxonomy is a dynamic/living
document and is flexible in nature. In the
future, the green taxonomy will continue
to be reviewed periodically to be able toadjust to the development of green criteria,
standards, scientific development andchange in technology, as well as relevant
policies.

Taksonomi Hijau Indonesia Edisi 1.0 - 2022

/ Indonesia Green Taxonomy Edition 1.0 - 2022

37

ILUSTRASIKLASIFIKASITAKSONOMIHIJAUThe Illustration of Green Taxonomy Classification● Dalam memberikan informasi mengenai
ambang batas yang didasarkan pada regulasi
dan kebijakan kementerian terkait pada
Taksonomi Hijau, terdapat kebijakan yang saling
mendukung antara satu kementerian dengan
kementerian lainnya. Detail teknis mengenai
daftar klasifikasi dan ambang batas Taksonomi
Hijau pada masing-masing kementerian dapat
dilihat pada Lampiran 1 dan 2.

● In providing information on thresholds basedon relevant ministry regulations and policies
in the green taxonomy, there are policies
among ministries that are interconnected andcomplementary to one another. Technicaldetails regarding the list of green taxonomy
classifications and thresholds for eachministry are presented in Annexes 1 and 2.

● Untuk memahami lebih lanjut mengenai
contohilustrasi
klasifikasi
Taksonomi
Hijau disampaikan contoh pada Pertanian,
Kehutanan dan Perikanan – Perkebunan
Buah Kelapa Sawit dan Pertambangan dan
Penggalian – Pertambangan Batu Bara,
sebagaimana disampaikan pada tabel 3 and 4.

● To gain a better understanding on theillustration green taxonomy classification,
examples are presented in the Agriculture,
Forestry and Fisheries – Palm Oil Plantation,and the Mining and Exploration – Coal Mining
as shown in Table 3 and 4.

Tabel 3. Uraian Taksonomi Hijau pada Perkebunan
Buah Kelapa Sawit

Table 3. Description of Green Taxonomy for Palm
Oil Plantation

Informasi
Information

38

UraianDescription

Kode/Code KBLI

01262

NDC

Kehutanan
Forestry

KBLI Level 1

Pertanian, Kehutanan dan Perikanan
Agriculture, Forestry and Fisheries

KBLI Level 2

Pertanian Tanaman, Peternakan, Perburuan dan Kegiatan YBDI
Crop Farming, Livestock, Hunting and related activities

KBLI Level 3

Pertanian Tanaman Tahunan
Annual Crop Farming

KBLI Level 4

Perkebunan Buah-Buahan Penghasil Minyak (Oleaginous)
Oil-Producing Fruit Plantation (Oleaginous)

KBLI Level 5

Perkebunan Buah Kelapa Sawit
Palm Oil Plantation

Taksonomi Hijau Indonesia Edisi 1.0 - 2022

/ Indonesia Green Taxonomy Edition 1.0 - 2022

Informasi
Information

Definisi
Definition

Hijau
Green

UraianDescription
Kelompok ini mencakup usaha perkebunan mulai dari kegiatan pengolahan lahan,penyemaian, pembibitan, penanaman, pemeliharaan dan pemanenan buah kelapa sawit.
Termasuk kegiatan pembibitan dan pembenihan tanaman buah kelapa sawit.
This group includes plantation businesses ranging from land management activities, seeding,nurseries, planting, maintenance and harvesting of oil palm fruit. Including the activities ofseeding and seeding of oil palm fruit trees.
Kementerian Pertanian (Kementan)
Memiliki sertifikat Indonesian Sustainable Palm Oil - ISPO (aspek lingkungan, ekonomi, dansosial) dan standar internasional lain (misalnya Roundtable on Sustainable Palm Oil - RSPOdan lain sebagainya).
Ministry of Agriculture (Kementan)
Have Indonesian Sustainable Palm Oil - ISPO certification (environmental, economic, and social
aspect) and other international standards (such as Roundtable on Sustainable Palm Oil - RSPO).

KuningYellow

Merah
Red

Kementerian Pertanian (Kementan)
1. Penerapan sertifikasi ISPO.
2. Memiliki Penilaian Usaha Perkebunan (Dokumen Kelas Kebun) yang diterbitkan oleh
Bupati atau Gubernur (sesuai dengan kewenangan).
3. Telah memahami Good Agriculture Practices (GAP) - self declare.
4. Telah memahami Good Handling Practices (GHP) - self declare.
5. Telah mengikuti Pelatihan Pengendalian Hama Terpadu.
6. Telah memiliki dokumen kesepakatan yang dilalui melalui proses PADIATAPA (Persetujuan
Dengan Informasi Awal Tanpa Paksaan).
7. Telah memiliki SOP komoditas yang dikembangkan dan/atau Surat Keterangan daripetugas yang berkompeten (Pengendali Organisme Pengganggu Tumbuhan (POPT)/
Pengawas Mutu Hasil Pertanian (PMHP)) yang menyatakan tingkat penggunaan pestisida
dan pencemaran sumber air sesuai standar keamanan pangan.
8. Telah memiliki dokumen penilaian/identifikasi areal bernilai konservasi tinggi (NKT).
9. Telah memiliki buku kerja/pencatatan.
Ministry of Agriculture (Kementan)
1. Have implemented ISPO certification.
2. Have a plantation business assessment (garden class document) issued by the regent or
governor (according to the authority).
3. Have understood the Good Agriculture Practices (GAP) – self declare.
4. Have understood the Good Handling Practices (GHP) – self declare.
5. Have attended Integrated Pest Control Training.
6. Have acquired an agreement document through the FPIC ((Free, Prior and Informed
Consent) process – PADIATAPA.
7. Have developed commodity SOP and/or certificate from competent officer (Plant
Destruction Organism Control (POPT)/Agricultural Product Quality Supervisor (PMHP))
stating the level of pesticide use and contamination of water sources according to foodsafety standards.
8. Have acquired a High Conservation Value (HCV) area assessment/identification document.
9. Have a workbook/recording-keeping.

Tidak memenuhi kriteria Kuning dan Hijau/Does not meet the criteria for yellow and green.

Taksonomi Hijau Indonesia Edisi 1.0 - 2022

/ Indonesia Green Taxonomy Edition 1.0 - 2022

39

Tabel 4. Uraian Taksonomi Hijau pada
Pertambangan Batu Bara
Informasi
Information

UraianDescription

Kode/Code KBLI

05101

NDC

Lainnya
OthersKBLI Level 1

Pertambangan dan Penggalian
Mining and Exploration

KBLI Level 2

Pertambangan Batu Bara dan Lignit
Coal and Lignite Mining

KBLI Level 3

Pertambangan Batu Bara
Coal Mining

KBLI Level 4

Pertambangan Batu Bara
Coal Mining

KBLI Level 5

Pertambangan Batu Bara
Coal Mining

Definisi
Definition

Table 4. Description of Green Taxonomy for Coal
MiningKelompok ini mencakup usaha operasi penambangan, pengeboran berbagai kualitas batu
bara seperti antrasit, bituminous dan subbitominous baik pertambangan di permukaan tanahatau bawah tanah, termasuk pertambangan dengan cara pencairan (liquefaction). Operasi
pertambangan tersebut meliputi penggalian, penghancuran, pencucian, penyaringan dan
pencampuran serta pemadatan meningkatkan kualitas atau memudahkan pengangkutan
dan penyimpanan/penampungan. Termasuk pencarian batu bara dari kumpulan tepung bara
(culm bank).
This group includes mining operations, drilling for various qualities of coal such as; anthracite,
bituminous and sub-bituminous either on surface or underground mining, including mining
by liquefaction. These mining operations include extracting, crushing, washing, filtering andmixing, aswell as compaction to improve the quality or facilitate the transportation and storage/
retention. This also includes the search for coal from coal flour collections (culm bank).

Hijau
Green

Tidak terdapat kategori hijau.
There is no green category.
Kementerian Energi dan Sumber Daya Mineral (ESDM)
Memenuhi persyaratan:
1. Jaminan reklamasi.
2. Jaminan pascatambang sesuai penetapan.
3. Pelaksanaan Reklamasi.
4. Laporan Pelaksanaan Reklamasi.
5. Memiliki sistem teknologi carbon, capture dan storage.
Kementerian Lingkungan Hidup dan Kehutanan (KLHK)

KuningYellow

Mendapatkan peringkat Hijau atau Emas PROPER atau memenuhi kriteria dibawah ini:
A. Memiliki Izin Lingkungan atau Persetujuan Lingkungan
B. Pengendalian Pencemaran Udara
1.
2.
3.
4.

Memiliki Persetujuan Teknis pemenuhan Baku Mutu Emisi.
Menaati Baku Mutu Emisi.
Melaksanakan pemantauan emisi.
Mempunyai SDM yang memiliki kompetensi penanggung jawab pengendalianpencemaran udara.
5. Mempunyai SDM yang memiliki kompetensi penanggung jawab operasional instalasi
pengendalian pencemaran udara.
6. Mempunyai dokumen dan melaksanakan Sistem Manajemen Lingkungan.
7. Menyiapkan biaya pemeliharaan dan pengoperasian alat pengendali emisi.

40

Taksonomi Hijau Indonesia Edisi 1.0 - 2022

/ Indonesia Green Taxonomy Edition 1.0 - 2022

Informasi
Information

UraianDescription
C. Pengendalian Pencemaran Air
1. Memiliki Persetujuan Teknis pemenuhan Baku Mutu Air Limbah.
2. Mempunyai SDM yang memiliki kompetensi penanggung jawab pengendalianpencemaran air dan operator Instalasi Pengelolaan Air Limbah (IPAL).
3. Menaati Baku Mutu Air Limbah Pembuangan dan/atau Pemanfaatan sesuai dengan
ketentuan peraturan perundang-undangan.
4. Melaksanakan pemantauan air limbah.
5. Mempunyai dokumen dan melaksanakan Sistem Manajemen Lingkungan.
6. Menyiapkan biaya pemeliharaan dan pengoperasian IPAL.
7. SOP Pengoperasian dan Pemeliharaan IPAL.
8. SOP Tanggap Darurat IPAL, antara lain mencakup kebocoran, antisipasi jika air limbah
atau hasil olahan air limbah tidak memenuhi baku mutu air limbah, dan lainnya.
D. Pengelolaan Limbah B3
Memiliki dokumen persetujuan teknis untuk pengelolaan limbah B3 yang dilakukan sendiri
dan/atau memiliki dokumen kerja sama untuk pengeolahan limbah B3 yang berizin
sebagai bukti terpenuhinya hal-hal berikut:
1. Wajib mengelola limbah B3 yang dihasilkannya.
2. Setiap tahap pengelolaan limbah B3 yang mampu dilakukan oleh usaha dan/atau
kegiatan kecuali untuk penyimpanan harus mendapat persetujuan teknis dan surat
kelayakan operasional (Surat Layak Operasional).
3. Jika tidak dapat melakukan salah satu atau lebih kegiatan pengelolaan limbah B3 yangdihasilkan, maka wajib menyerahkan kepada jasa pengelola limbah B3 yang berizin.
E. Beyond Compliance

KuningYellow

1. Melaksanakan penggunaan sumber daya secara lebih efisien (Resource Efficiency andCleaner Production/RECP).
2. Melaksanakan 5R air limbah.
3. Reduksi emisi GRK dan non-GRK.
4. Mencantumkan intensitas beban pencemaran/energi dalam produk atau publikasi.
5. Reduksi beban pencemaran air.
6. Minimal melakukan Ecolabel Type II (Self declaration).
Ministry of Energy and Mineral Resources (ESDM)
Meet the requirements of:
1. Reclamation guarantee.
2. Post-mining guarantee according to the stipulation.
3. Implementation of reclamation.
4. Reclamation implementation report.
5. Have a carbon, capture and storage technology system.
Ministry of Environment and Forestry (KLHK)
Get a PROPER Green or Gold rating or meet the criteria bellow
A. Have an environmental permit or environmental approval
B. Air pollution control
1.
2.
3.
4.
5.

Have a technical approval for the fulfilment of Emission Quality Standards.
Adhere to Emission Quality Standards.
Conduct emission monitoring.
Have human resources who possesses a competence in controlling air pollution.
Have competent human resources who are responsible for the operation of air pollution
control installations.
6. Have documents and implement the Environmental Management System.
7. Prepare the cost of maintenance and operation of emission control devices.

Taksonomi Hijau Indonesia Edisi 1.0 - 2022

/ Indonesia Green Taxonomy Edition 1.0 - 2022

41

Informasi
Information

UraianDescription
C. Water Pollution Control
1. Have a technical approval for the fulfilment of wastewater quality standards.
2. Have human resources who possesses a competence in charge of controlling waterpollution and Wastewater Treatment Plant (IPAL) operators.
3. Comply to the wastewater quality standards for disposal and/or utilization inaccordance with the provisions of laws and regulations.
4. Conduct wastewater monitoring.
5. Have documents and implement the Environmental Management System.
6. Prepare maintenance and operation costs for IPAL.
7. SOP for IPAL operation and maintenance.
8. SOP for IPAL emergency response; which includes leaks, anticipation if wastewater orprocessed wastewater does not meet wastewater quality standards, and others.
D. Hazardous and Toxic Substance (B3) Waste Management

KuningYellow

Have a technical approval document for of B3 waste self-management conducted byindustry and/or have a cooperation document for the processing of B3 waste that islicensed as evidence of the fulfillment of the following:
1. Obligation to manage the produced B3 waste.
2. Every stage of B3 waste management that is capable of being carried out bybusinesses and/or activities, except for storage, must obtain technical approval and an
operational feasibility letter (Operational Eligibility Letter).
3. If the company is unable to implement at least one of the B3 waste management, they
are obliged to ask to a licensed B3 waste management service.
E. Beyond Compliance
1. Implement a more efficient use of resources (resource efficiency and cleaner
production/RECP).
2. Implementing 5R for waste water.
3. Reduction of GHG and non-GHG emissions.
4. Include the intensity of the pollution/energy load in the product or publication.
5. Reduction of the water pollution burden.
6. At minimum, conduct Ecolabel Type II (self declaration).
Kementerian Energi dan Sumber Daya Mineral (ESDM)
Tidak memenuhi persyaratan:
1. Penempatan jaminan reklamasi.
2. Penempatan jaminan pascatambang sesuai penetapan.
3. Tidak melakukan reklamasi.

Merah
Red

Tidak memenuhi kriteria Kuning lainnya.
Ministry of Energy and Mineral Resources (ESDM)
Does not meet the requirements of:
1. Placement of reclamation guarantee.
2. Placement of post-mining guarantee according to the establishment.
3. Does not conduct the reclamation.
Does not meet other yellow criteria.

42

Taksonomi Hijau Indonesia Edisi 1.0 - 2022

/ Indonesia Green Taxonomy Edition 1.0 - 2022

CATATAN
Notes
1

A green economy is defined as low carbon,
resource efficient and socially inclusive. In
a green economy, growth in employment
and income are driven by public and private
investment into such economic activities,
infrastructure and assets that allow reduced
carbon emissions and pollution, enhancedenergy and resource efficiency, and preventionof the loss of biodiversity and ecosystemservices. (UN Environment-led Green Economy
Initiative, 2008).

1

A green economy is defined as low carbon,
resource efficient and socially inclusive. In
a green economy, growth in employment
and income are driven by public and private
investment into such economic activities,
infrastructure and assets that allow reduced
carbon emissions and pollution, enhancedenergy and resource efficiency, and preventionof the loss of biodiversity and ecosystemservices. (UN Environment-led Green Economy
Initiative, 2008).

2

Pembangunan Rendah Karbon merupakan
platform baru pembangunan yang bertujuan
mempertahankan pertumbuhan ekonomi dan
soial melalui kegiatan pembangunan rendah
emisi dan meminimalkan eksploitasi Sumber
Daya Alam (Bappenas, 2019).

2

Low Carbon Development is a new development
platform that aims to maintain economic andsocial growth through low emission development
activities and minimize the exploitation of natural
resources (Bappenas, 2019).

3

Pension&Investments, Global ESG-data driven
assets hit $40.5 trillion (2020),
https://www.pionline.com/esg/global-esgdata-driven-assets-hit-405-trillion.

3

Pension&Investments, Global ESG-data driven
assets hit $40.5 trillion (2020),
https://www.pionline.com/esg/global-esgdata-driven-assets-hit-405-trillion.

4

World Bank Group, Developing a National Green
Taxonomy: A World Bank Guide (2020),
https://documents1.worldbank.org/curated/
en/953011593410423487/pdf/Developinga-National-Green-Taxonomy-A-World-BankGuide.pdf.

4World Bank Group, Developing a National Green
Taxonomy: A World Bank Guide (2020),
https://documents1.worldbank.org/curated/
en/953011593410423487/pdf/Developinga-National-Green-Taxonomy-A-World-BankGuide.pdf.

5

Klasifikasi
aktivitas/kegiatan
ekonomiIndonesia berdasar pada KBLI, yaitu: (1)Pertanian, Kehutanan dan Perikanan; (2)Pertambangan dan Penggalian; (3) Industri
Pengolahan; (4) Pengadaan Listrik, Gas, Uap/
Air Panas dan Udara Dingin; (5) Pengelolaan Air,
Pengelolaan Air Limbah, Pengelolaan dan Daur
Ulang Sampah, dan Aktivitas Remediasi; (6)Konstruksi; (7) Perdagangan Besar dan Eceran;Reparasi dan Perawatan Mobil dan Sepeda
Motor; (8) Pengangkutan dan Pergudangan;(9) Penyediaan Akomodasi dan Penyediaan
Makan Minum; (10) Informasi dan Komunikasi;(11) Aktivitas Keuangan dan Asuransi; (12) Real
Estat; (13) Aktivitas Profesional, Ilmiah dan
Teknis; (14) Aktivitas Penyewaan dan Sewa
Guna Usaha Tanpa Hak Opsi, Ketenagakerjaan,

5Classification of Indonesian economic activities
based on KBLI, namely: (1) Agriculture, Forestry
and Fisheries; (2) Mining and Exploration;(3) Processing Industry; (4) Procurement ofelectricity, gas, steam/hot water and cold air; (5)water management, wastewater management,
waste management and recycling, andremediation
activities;(6)
Construction;(7) Wholesale and retail traded; repair andmaintenance of cars and motorcycles; (8)Transportation and warehousing; (9) Provisionof accommodation and provision of food andbeverage; (10) Information and communication;(11) Financial and insurance activities; (12)Real estate; (13) Professional, scientific andtechnical activities; (14) Leasing and leasing
activities without option rights, employment,

Taksonomi Hijau Indonesia Edisi 1.0 - 2022

/ Indonesia Green Taxonomy Edition 1.0 - 2022

43

Agen Perjalanan dan Penunjang Usaha
Lainnya; (15) Administrasi Pemerintahan,
Pertahanan dan Jaminan Sosial Wajib; (16)Pendidikan; (17) Aktivitas Kesehatan Manusia
dan Aktivitas Sosial; (18) Kesenian, Hiburan
dan Rekreasi; (19) Aktivitas Jasa Lainnya; (20)Aktivitas Rumah Tangga sebagai Pemberi
Kerja; Aktivitas Yang Menghasilkan Barangdan Jasa oleh Rumah Tangga yang Digunakan
untuk Memenuhi Kebutuhan Sendiri; (21)Aktivitas Badan Internasional dan Badan Ekstra
Internasional Lainnya; (22) Rumah Tangga; (23)Bukan Lapangan Usaha Lainnya.

44

travel agents and other supporting business;(15) Government administration, defense andmandatory social security; (16) Education; (17)Human health activities and social activities; (18)Arts, entertainment and recreation; (19) Other
service activities; (20) Household activities as
employers; activities that produce goods andservices by households that are used to meettheir own needs; (21) Activities of international
agencies and other extra international agencies;(22) Household; (23) Other non-business fields.

6

Klasifikasi aktivitas/kegiatan ekonomi Indonesia
berdasar pada ISIC, yaitu: (1) Agriculture,
forestry and fishing; (2) Mining and quarrying;(3) Manufacturing; (4) Electricity, gas, steam
and air conditioning supply; (5) Water supply;
sewerage, waste management and remediation
activities; (6) Construction; (7) Wholesale
and retail trade; repair of motor vehicles andmotorcycles; (8) Transportation and storage;(9) Accommodation and food service activities;(10) Information and communication; (11)Financial and insurance activities; (12) Realestate activities; (13) Professional, scientificand technical activities; (14) Administrativeand support service activities; (15) Public
administration and defence; compulsory social
security; (16) Education; (17) Human health andsocial work activities; (18) Arts, entertainmentand recreation; (19) Other service activities;(20) Activities of households as employers;
undifferentiated goods- and services-producing
activities of households for own use; (21)
Activities of extraterritorial organizations andbodies.

6

The classification of Indonesian economic
activities based on ISIC, namely: (1) Agriculture,
forestry and fishing; (2) Mining and quarrying;(3) Manufacturing; (4) Electricity, gas, steam
and air conditioning supply; (5) Water supply;
sewerage, waste management and remediation
activities; (6) Construction; (7) Wholesale
and retail trade; repair of motor vehicles andmotorcycles; (8) Transportation and storage;(9) Accommodation and food service activities;(10) Information and communication; (11)Financial and insurance activities; (12) Realestate activities; (13) Professional, scientificand technical activities; (14) Administrativeand support service activities; (15) Public
administration and defence; compulsory social
security; (16) Education; (17) Human health andsocial work activities; (18) Arts, entertainmentand recreation; (19) Other service activities;(20) Activities of households as employers;
undifferentiated goods- and services-producing
activities of households for own use; (21)
Activities of extraterritorial organizations andbodies.

7

The Green Finance Committee of the China
Society for Finance and Banking, Green Bond
Endorsed Project Catalogue (2015 edition)(2015), http://greenfinance.org.cn/displaynews.
php?cid=79&id=468.

7

The Green Finance Committee of the China
Society for Finance and Banking, Green Bond
Endorsed Project Catalogue (2015 edition)(2015), http://greenfinance.org.cn/displaynews.
php?cid=79&id=468.

8

World
Bank
Group,Developinga
National Green Taxonomy (2020), https://documents1.worldbank.org/curated/
en/953011593410423487/pdf/Developinga-National-Green-Taxonomy-A-World-BankGuide.pdf.

8

World
Bank
Group,Developinga
National Green Taxonomy (2020), https://documents1.worldbank.org/curated/
en/953011593410423487/pdf/Developinga-National-Green-Taxonomy-A-World-BankGuide.pdf.

Taksonomi Hijau Indonesia Edisi 1.0 - 2022

/ Indonesia Green Taxonomy Edition 1.0 - 2022

9

People’s Bank of China, Green Bond Endorsed
Projects Catalogue (2021 Edition) (2021),
http://www.pbc.gov.cn/goutongjiaoliu/113456/
113469/4342400/2021091617180089879.pdf.

9People’s Bank of China, Green Bond Endorsed
Projects Catalogue (2021),
http://www.pbc.gov.cn/goutongjiaoliu/113456/
113469/4342400/2021091617180089879.pdf.

10

EU TEG on Sustainable Finance, Taxonomy:
Final Report of the Technical Expert Group on
Sustainable Finance (2020),
https://ec.europa.eu/info/sites/default/files/
business_economy_euro/banking_and_finance/
documents/200309-sustainable-finance-tegfinal-report-taxonomy_en.pdf.

10

EU TEG on Sustainable Finance, Taxonomy:
Final Report of the Technical Expert Group on
Sustainable Finance (2020),
https://ec.europa.eu/info/sites/default/files/
business_economy_euro/banking_and_finance/
documents/200309-sustainable-finance-tegfinal-report-taxonomy_en.pdf.

11

ATB dibentuk di bawah naungan AFMGM dan
didukung oleh: a) ASEAN Capital Markets
Forum (ACMF); b) ASEAN Insurance Regulators
Meeting (AIRM); c) ASEAN Senior Level
Committee on Financial Integration (SLC);dan d) ASEAN Working Committee on CapitalMarket Development (WC-CMD).

11

ATB was established under AFMGM andsupported by: a) ASEAN Capital Markets
Forum (ACMF); b) ASEAN Insurance Regulators
Meeting (AIRM); c) ASEAN Senior Level
Committee on Financial Integration (SLC);
and d) ASEAN Working Committee on CapitalMarket Development (WC-CMD).

12ASEAN Taxonomy For Sustainable FinanceVersion 1 (2021), https://asean.org/wp-content/
uploads/2021/11/ASEAN-Taxonomy.pdf.

12

ASEAN Taxonomy For Sustainable FinanceVersion 1 (2021), https://asean.org/wp-content/
uploads/2021/11/ASEAN-Taxonomy.pdf.

13

Control Risks, Green finance in the Asia Pacific:
Not always greener on the other side (2021),
https://www.controlrisks.com/our-thinking/insights/green-finance-in-the-asia-pacific.

13

Control Risks, Green finance in the Asia Pacific:
Not always greener on the other side (2021),
https://www.controlrisks.com/our-thinking/insights/green-finance-in-the-asia-pacific.

14

ASEAN Taxonomy for Sustainable Finance,
2021.

14

ASEAN Taxonomy for Sustainable Finance,
2021.

15

Supplementary Report, EU Taxonomy, 2019.

15

Supplementary Report, EU Taxonomy, 2019.

16

UNFCCC (2015). Paris Agreement, Article 2
Paragraph 1(a).

16

UNFCCC (2015). Paris Agreement, Article 2
Paragraph 1(a).

17Sektor energi merupakan sektor terbesar
dalam kontribusi penurunan emisi GRK denganproyeksi pertumbuhan rata-rata tahunan
BAU (2010 – 2030) sebesar 6,7%, kemudian
sektor waste 6,3%, IPPU 3,4%, pertanian
0,4%, kehutanan dan land uses (FOLU) 0,5%
(Dokumen NDC Indonesia, 2021).

17

The energy sector is the largest sector incontribution to reducing GHG emissions witha projected annual average growth of BAU(2010 – 2030) of 6.7%, the waste sector 6.3%,
IPPU 3.4%, agriculture 0.4%, forestry and land
uses (FOLU) 0.5% (Indonesian NDC Document,
2021).

Taksonomi Hijau Indonesia Edisi 1.0 - 2022

/ Indonesia Green Taxonomy Edition 1.0 - 2022

45

DAFTAR PUSTAKA
References
ASEAN Taxonomy Board (ATB); ASEAN Taxonomy for Sustainable Finance Version 1; 2021; https://asean.
org/wp-content/uploads/2021/11/ASEAN-Taxonomy.pdf.
Bank of England. Climate Change: What Are the Risks to Financial Stability?; 2020; https://www.
bankofengland.co.uk/knowledgebank/climate-change-what-are-the-risks-to-financial-stability.
Bhattacharya, R.; Control Risks, Green Finance in the Asia Pacific: Not Always Greener on the Other Side;
2021; https://www.controlrisks.com/our-thinking/insights/green-finance-in-the-asia-pacific.
Burdulia A.W. & Uhrynuk M.; ASEAN to Develop Sustainable Finance Taxonomy for Southeast Asia; 2021;
Mayer Brown; https://www.mayerbrown.com/en/perspectives-events/blogs/2021/04/asean-to-developsustainable-finance-taxonomy-for-southeast-asia.
EU Technical Expert Group on Sustainable Finance; Supplementary Report; 2019; https://ec.europa.eu/
info/sites/default/files/business_economy_euro/banking_and_finance/documents/190618-sustainablefinance-teg-report-using-the-taxonomy_en.pdf
EU Technical Expert Group on Sustainable Finance, Taxonomy: Final Report; 2020; https://ec.europa.eu/
info/sites/default/files/business_economy_euro/banking_and_finance/documents/200309-sustainablefinance-teg-final-report-taxonomy_en.pdf.
Fan, K., Chan, E. H. W., & Chau C. K.; Costs and Benefits of Implementing Green Building Economic
Incentives: Case Study of a Gross Floor Area Concession Scheme in Hong Kong; 2018.
Financial Stability Board (FSB); The Implications of Climate Change for Financial Stability; 2021; https://www.fsb.org/wp-content/uploads/P231120.pdf.
Hwang, B. & J, T.; Sustainable project management for green construction: challenges, impact andsolutions; 2012.
Intergovernmental Panel on Climate Change (IPCC); Summary for Policymakers. In: Global Warming of
1.5°C. An IPCC Special Report on the impacts of global warming of 1.5°C above pre-industrial levels andrelated global greenhouse gas emission pathways, in the context of strengthening the global response to
the threat of climate change, sustainable development, and efforts to eradicate poverty; 2018; In Press;
https://www.ipcc.ch/site/assets/uploads/sites/2/2019/05/SR15_SPM_version_report_LR.pdf.
Kementerian Lingkungan Hidup dan Kehutanan Republik Indonesia; Update Nationally Determined
Contribution Republic of Indonesia; 2021.
Otoritas Jasa Keuangan; Peraturan Otoritas Jasa Keuangan (POJK) Nomor 51/POJK.03/2017 tentang
Penerapan Keuangan Berkelanjutan bagi Lembaga Jasa Keuangan, Emiten, dan Perusahaan Publik; 2017.
Otoritas Jasa Keuangan; Peraturan Otoritas Jasa Keuangan (POJK) Nomor 60 /POJK.04/2017 Tentang
Penerbitan Dan Persyaratan Efek Bersifat Utang Berwawasan Lingkungan (Green Bond); 2017.
Otoritas Jasa Keuangan; Pedoman Teknis Bagi Bank Terkait Implementasi POJK No 51/POJK.03/2017
Tentang Penerapan Keuangan Berkelanjutran Bagi Lembaga Jasa Keuangan (LJK), Emiten dan Perusahaan
Publik; 2018.

46

Taksonomi Hijau Indonesia Edisi 1.0 - 2022

/ Indonesia Green Taxonomy Edition 1.0 - 2022

Otoritas Jasa Keuangan; Panduan Bagi Perusahaan Efek terkait Implementasi POJK Nomor 51 /POJK.03/2017 tentang Penerapan Keuangan Berkelanjutan bagi Lembaga Jasa Keuangan (LJK), Emiten,
dan Perusahaan Publik; 2021.
People’s Bank of China; Green Bond Endorsed Projects Catalogue; 2021; http://www.pbc.gov.cn/
goutongjiaoliu/113456/113469/4342400/2021091617180089879.pdf.
Tagaza, E. & Wilson, J. L.; Green buildings: drivers and barriers lessons learned from five melbourne
developments; 2004.
Task Force on Climate-related Financial Disclosures (TCFD); Final Report - Recommendations of the Task
Force on Climate-related Financial Disclosures; 2017.
The Green Finance Committee of the China Society for Finance and Banking; Green Bond Endorsed
Project Catalogue; 2015; http://greenfinance.org.cn/displaynews.php?cid=79&id=468.
United Nations Framework Convention on Climate Change; United Nations Climate Change – Annual
Report 2020; 2021; https://unfccc.int/sites/default/files/resource/UNFCCC_Annual_Report_2020.pdf.
United States Environmental Protection Agency; A Framework for Sustainability Indicators at EPA; 2012;https://www.epa.gov/sites/default/files/2014-10/documents/framework-for-sustainability-indicators-atepa.pdf.
World Bank; Climate Risk Country Profile Indonesia; 2021; https://climateknowledgeportal.worldbank.org/
sites/default/files/2021-05/15504-Indonesia%20Country%20Profile-WEB_0.pdf.
World Bank; Developing A National Green Taxonomy - Green Taxonomy Development Stage; Developing
A National Green Taxonomy; 2020.
World Bank Group; Developing a National Green Taxonomy; 2020; https://documents1.worldbank.org/
curated/en/953011593410423487/pdf/Developing-a-National-Green-Taxonomy-A-World-Bank-Guide.pdf.

Taksonomi Hijau Indonesia Edisi 1.0 - 2022

/ Indonesia Green Taxonomy Edition 1.0 - 2022

47

LAMPIRAN
Annex
Detail Taksonomi Hijau dan lampiranlainnya dapat diakses melalui QR Codedi bawah ini atau dengan mengunjungi
minisite Keuangan Berkelanjutan OJK di:
https://www.ojk.go.id/keuanganberkelanjutan/

Details of Green Taxonomy and otherattachments can be accessed through thefollowing QR-Code or OJK Sustainable
Finance Website at:https://www.ojk.go.id/keuanganberkelanjutan/

48

Taksonomi Hijau Indonesia Edisi 1.0 - 2022

/ Indonesia Green Taxonomy Edition 1.0 - 2022

Gedung Soemitro Djojohadikusumo
Jalan Lapangan Banteng Timur 2-4
Jakarta 10710
Tel. (021) 2960 0000
www.ojk.co.id