iai sr and ir
TRANSCRIPT
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Sustainability and Integrated Report
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Disclosure on CSR activities in the annual report is requiredby: Capital Market Supervisory Agency Regulation since2005.
Disclosure on CSR activities in annual report is alsomandated by Limited Company Law ( Law No.40 Year 2007)
Pasal 66 (2.c) UU No 40/2007 : Perusahaan wajib melaporkanCSR bagi yang memanfaatkan sumber daya alam
Pasal 74 UU No 40/2007 ayat 1-4: Adanya sanksi, tetapibersifat umum dan belum dijelaskan tata cara pelaksanaannya
All Stated Owned Enterprises is mandated to allocate 1% - 3%of net profit after tax for financing the communitydevelopment program and produce an audited stand alonecommunity empowerment and partnership report/PKBL(Since 1996).
Regulation on CSR Reportingin Indonesia
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Regulations
1. Keputusan Menteri BUMN Per-05/MBU/2007 tentang ProgramKemitraan Bina Lingkungan (PKBL).
2. Peraturan Perseroan Terbatas (PT), yaitu Undang-UndangPerseroan Terbatas pasal 74 Nomor 40 Tahun 2007.
3.Peraturan Pemerintah (PP) Nomor 47 Tahun 2012 TentangTanggungjawab Sosial dan Lingkungan sebagai pelaksanakanketentuan Pasal 74 Undang-Undang Nomor 40 Tahun 2007.
4. Undang-Undang Penanaman Modal Nomor 25 Tahun 2007.5. Undang-Undang Minyak dan Gas Bumi Nomor 22 Tahun 2001.
6. Undang-undang Nomor 13 Tahun 2011 Tentang PenangananFakir Miskin.7. Peraturan Menteri Sosial RI Nomor 13 Tahun 2012 tentang Forum
tanggungjawab dunia usaha dalam penyelenggaraanKesejehteraan Sosial pada level Provinsi.
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Bapepam Regulation: August 2012
Regulation Reinforcement
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Bapepam Regulation: August 2012
Regulation Reinforcement
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Sustainability Report N o n- F
i n
a n c i a l r e p o r t
Sustainability Report is
the report on theeconomic, environmentaland social policies,impacts and performanceof an organization and its
products in the contextof sustainabledevelopment (ThreeBottom Line Reporting)
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1. Transparency2. Accountability
3. Communication4. Business strategy: financialrewards, competitors challenge,global practices, good image,investor attraction
5. Award and recognition6. Ready for regulations
Reasons for Sustainability Reporting
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Environment
Social:
CommunityDevelopmentHealth, Safety & SecurityLabor & WorkplaceHuman RightProduct ResponsibilityPhilanthropy
Economic
Best PracticesIndustry InitiativeStandards
Norms & EthicsEmpathy & CaringPeer pressureHigh impact
VOLUNTARYMANAJEMEN CSR/
SUSTAINABILITY
MANDATORY
Comply withregulations
Laporan Keberlanjutan
Sustainability Report
Laporan CSR
SusDev Report
SCOPE OF SUSTAINABILITY REPORT
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COMPONENTS OF A REPORT
1. CEO statements2. Organisational profile3. Scope4. Key impacts5. Governance6. Sustainability-related policies statement7. Management system and procedures8. Stakeholder engagement9. Performance and compliance10. Targets and achievements11. External assurance
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Global ReportingInitiative
www.globalreporting.com
GRI Guidelines 2000, 2002, 2006, 2011 , 2013 (GRI 4)
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Sustainability Report Trend
Reporting Trend
2012
32
More than 50company hasmade SR, but
didn
t submit inISRA
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GRI Report development in 5 s teps
CommunicateMonitor Connect Define P r e p a r
a t i o n
Prepare
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1. Relatively thinner report2. Materiality aspects & boundaries
(materiality test)1. Deeper management discussions2. Sustainability Strategy / Roadmap3. Assurance Service is recommended4. No application level
G4 offers:
Understand the change in G4
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REPORT QUALITYBalance
Comparability
Accuracy
Timeliness
Clarity
Reliability
REPORT CONTENTMateriality
Stakeholders InclusivenessSustainability Context
Completeness
Principle
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Laporan harusmenggambarkandampak ekonomi,
sosial & lingkunganperusahaan yg:SignifikanMempengaruhipandangan &keputusan stakeholder
Materialitas
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ECONOMICPERFORMANCE
INDICATORS
EC1 EC9
STRATEGYAND
ANALYSISG4 -1, G4 -2
DISCLOSURE ON MANAGEMENT APPROACH
LABOR PRACTICESAND DECENT WORK
LA 1 LA16MM 4
PRODUCTRESPONSIBILITY:
PR1 PR9
MM11
HUMANRIGHTS:
HR1 HR12
MM5
SOCIETY:
SO1 SO11
MM6 MM10
ENVIRONMENTALPERFORMANCE
INDICATORS
EN1 EN34MM1 MM3
SOCIALPERFORMANCE
INDICATORS
Sustainability report
Sustainability report based on GRI
ORGANIZATIO
NAL PROFILEG4 -3 // G4 -16
MATERIALASPECT &
BOUNDRIESG4 -17 // G4 -23
STAKEHOLDERS
ENGAGEMENTG4 -24 // G4 -27
REPORT
PROFILEG4 -28 // G4 -33
GOVERNANCEG4 -34 // G4 -55
ETHIC &
INTEGRITYG4 -56 // G4 -58
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WHERE to NEXT?
The propositions set out by GRI in the opening plenary of 2010GRI Conference were that:
By 2015, all large and medium-size companies in OECD countriesand large emerging economies should be required to report on their
Environmental, Social and Governance (ESG) performance and, ifthey do not do so, to explain why.
By 2020, there should be a generally accepted and appliedinternational standard which would effectively integrate financial andESG reporting by all organizations.
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Increasing number of SR
Trend of IRGrowing demand of SRCompetitive advantages
More regulationsSustainability issues is on going globallyBusiness strategy linkage to sustainability
FACTS
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PART OF PICTURE: FINANCIAL REPORT
?Non Financial Report
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SUSTAINABILITYREPORTING
INTEGRATEDREPORTING
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IIR Framework
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IIR Framework
c.
d.
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IIR Framework
e.
f.
g.
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Juniati Gunawan
Trisakti University
Email:[email protected]: 0816 1935 611