SUMMARY
Along with the government's plan to develop Sustainability Report (SR) standards tailored to Indonesia, numerous studies on Indonesian companies' SR compliance with previously used standards must be conducted. As a result, the goal of this study was to dig deeper into the advancements in company compliance in Indonesia in 2017 versus 2018, as well as to assess companies' readiness to implement new standards. This study took a qualitative approach with content analysis. According to the findings of this study, the average reporting compliance of PT Pertamina Persero, PT KPC, and PT Antam Tbk. in 2017 and 2018 decreased, with an average SR compliance level that falling below 80% with the "core" option. So that, the government needs to create standards for SRs that are specifically designed for companies in Indonesia. With these specific standards, it is expected that their application to the SRs of Indonesian companies would be easier because they are more relevant to the business conditions in Indonesia.