
Muhammad Hikmah, S.E., Akt., M.H., CA, CFI, CPA, SAS, Managing Partner of KAP Hikmah & Arief, recently participated in the Sustainability Reporting Bootcamp held in Bali—an important strategic forum focusing on the implementation of IFRS 1 and IFRS 2, the new standards that will shape the future of corporate reporting.
His participation underscores the firm’s commitment not merely to adapt to regulatory changes, but to stand at the forefront of transformation. Sustainability disclosure, which has traditionally been presented separately from financial reporting, is now moving toward full integration. This shift represents a major step forward, offering a more comprehensive level of transparency that connects financial performance with environmental, social, and governance impacts in a unified framework.
KAP Hikmah & Arief is preparing to be a pioneer in this new era of more responsible and sustainable reporting—providing leadership, insight, and readiness as global standards continue to evolve.

