Tjokorda Gde Budi Kusuma, S.T., M.IntDevEc., CGAP, CSRS, CSFA., CSP

ICSP NO 10 23 2025

Tjokorda Gde Budi Kusuma is a Member of the Board of Directors at the Institute of Certified Sustainability Practitioners (ICSP) who is also currently a Deputy Director of Audit at the Audit Board of the Republic of Indonesia (BPK). He builds his interest in the area of Sustainability, Sustainable Development Goals, and Environment through his professional experience as an auditor in charge of environmental-related audits. To name a few: watershed performance audit in East Java, special purpose audit in the Ministry of Energy and Mineral Resources, performance audit on climate change initiative in the Ministry of Environment and Forestry, as well as performance audits on the preparedness of the SDGs and the implementation of SDGs in Indonesia.

He obtains and develops his knowledge-sharing skill through active involvements as BPK task force member of the Working Group on Environmental Auditing (WGEA) of the International Organization of Supreme Audit Institutions (INTOSAI), a team member of the Research Paper on Renewable Energy, and a trainer at the INTOSAI WGEA International Training on Forestry Audit. His analysis were delivered at the Asia Pacific Forum on Sustainable Development, South-East Asia Forum on Implementation of the Sustainable Development Goals, and side events of the United Nations High Level Political Forum on Sustainable Development (UN HLPF).

Tjokorda received his Bachelor in Environmental Engineering Technology (2002) from the Bandung Institute of Technology (ITB). His Master’s Degree in International and Development Economic (2012) was obtained from the Crawford School of Public Policy at the Australian National University (ANU).


CSRS+

The Certified Sustainability Reporting Specialist (CSRS) is one of the world’s premier and oldest assessments to promote and build sustainability skills, providing confidence and overall standards to help businesses, governments, and NGOs develop the best practice in sustainability management.

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CSRA

Certified Sustainability Reporting Assurer (CSRA) is a professional training program intended for sustainability and assurance practitioners. The program aims to enhance participants’ technical understanding and practical capabilities in conducting sustainability report assurance based on the GRI Standards and ISSA 5000, covering verification of sustainability performance, controls, and reporting processes.

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CSFS

The Certified Sustainability Financial Specialist (CSFS) Certificationis based on the International Sustainability Standards Board (ISSB) Standards, specifically IFRS1 and IFRS2, which aim to establish a global baseline for sustainability disclosure requirements.

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  PARTNERS

The National Center for Corporate Reporting (NCCR), formerly known as the National Center for Sustainability Reporting (NCSR), was established in 2005 to support the development of sustainability competencies in Indonesia. NCCR continues to align its programs with global sustainability developments and is recognized as a GRI Certified Training Partner and the IFRS Sustainability Alliance. NCCR organizes an annual sustainability reporting assessment, now known as the Asia Sustainability Reporting Rating (ASRRAT), which serves as a platform to promote transparency, accountability, and excellence in sustainability reporting.

ESG Academy is an affiliated company of the National Center for Corporate Reporting (NCCR) that supports organizations and professionals in integrating sustainability into business strategy. Through knowledge sharing and capacity building on Environmental, Social, and Governance (ESG) principles, SG Academy strengthens the capacity of stakeholders to navigate the transition toward sustainable business practices and long-term value creation.

Perkumpulan Assurer Profesional Indonesia (PAPI) is an independent professional organization representing sustainability report assurers in Indonesia, with a strong commitment to integrity, competence, and the quality of assurance practices. Founded in November 2025, PAPI emerged in response to the growing need for reliable assurance of sustainability information. The development of regulations, increasing market expectations, and demands for transparency have reinforced the importance of assurers who possess strong competencies, multidisciplinary understanding, and a high level of independence.

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