ABSTRACT: From research conducted on 14 automotive companies listed on the Indonesia Stock Exchange (IDX), it was found that the implementation of sustainability reports in this sector still varies, both in terms of completeness and conformity with international standards. When compared to IFRS S1 and IFRS S2 standards, the majority of companies have not fully adopted the requirements related to the disclosure of sustainability and climate-related financial information. Only a few companies have started detailed disclosures on the risks and impacts of climate change on their business operations in accordance with IFRS S2, while others are still limited to general disclosures. In terms of reporting quality, some companies have shown improvement in terms of transparency and integration of sustainability information with the company’s financial performance. However, most companies still face challenges in providing data that is consistent, measurable and relevant to international standards. Overall, the results of this study show that despite progress in the implementation of sustainability reporting in the automotive sector, significant improvements are still needed, particularly in terms of conformity with global standards such as GRI, IFRS S1, and IFRS S2.