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This report by Trend Asia examines the role of large conglomerates, state-owned enterprises, and politically connected corporations in Indonesia's energy transition, specifically focusing on the development of energy plantation forests (HTE) for biomass co-firing in coal-fired power plants (PLTU). The document argues that the transition is being dominated by powerful actors with a history of deforestation and land conflict, potentially leading to a 'carbon debt' and further environmental degradation.

This report by the Climate Policy Initiative proposes the 'Indeks Desa Membangun Plus' (IDM+), a reformed evaluation index designed to incentivize sustainable land use and environmental preservation at the village level in Indonesia. Using Berau Regency in East Kalimantan as a case study, the report argues that existing fiscal transfer mechanisms fail to reward ecological performance and suggests a mixed fiscal instrument approach to provide both incentives for high-performing villages and affirmative support for those with low ecological scores.