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Jakarta, 28 March 2013
CSR Indonesian Summit
CSR Reporting
Main Topic
• Overview on Sustainability Context
• GRI Reporting Framework
• CSR/Sustainability Report Content and Structure
• CSR/Sustainability Report Practice in Indonesia
• Response From Regulator
• What’s Next
Keberlanjutan artinya kemampuan untuk bertahan. Mencakup bumi beserta segenap isinya; bumi (planet) termasuk Hewan dan tumbuh-tumbuhan – eko sistem, manusia (People), dan ekonomi (Profit)
Sustainability (Keberlanjutan)
Cepat atau lambat setiap perusahaan harus menjalankan bisnisnya berdasarkan prinsip keberlanjutan,
jika tidak, maka perusahaan itu dengan sendirinya akan punah - Hunter Lovins
Tiga Pilar Keberlanjutan: 1. Bumi (planet) beserta segenap isinya
(Hewan dan tumbuh-tumbuhan – eko sistem),
2. Manusia (People), dan 3. Ekonomi (Profit)
What is your response?
• Global Warming• Climate change• Melting ice• Storms• Hurricanes• Water Stress• Disease• Energy Stress and emissions• Hungers and Poverty
Sustainability Issues
Sustainable development is development that meets the needs of the present without compromising the ability of future generations to meet their own needs (The Brundtland Report, 1987)
RegulatorsIndustry /Business Society /
NGO
Sustainable Development
To Achieve Sustainable Development Goal, participation from regulators, industries, and society is needed.
Menjalankan kegiatan organisasi dengan cara memulihkan dan meningkatkan segala bentuk modal (manusia, alam, teknologi dan financial) untuk meningkatkan taraf kehidupan masyarakat termasuk generasi yang akan datang.
(Sustainable Management)
Sumber: SustainabilityDictionary
Manajemen Berkelanjutan
Peran & Respon PerusahaanRespon Perusahaan Beragam
Semuanya Penting, Namun Hasilnya Berbeda
Philanthropy Responsible Management
• Memberikan berbagai macam bentuk bantuan.
• Tidak berkaitan dengan bisnis perusahaan sehari-hari.
• Ikut bertanggungjawab mengatasi dampak lingkungan dan sosial akibat operasi perusahaan.
• Terkait denganoperasi perusahaan sehari-hari
8February 2012
How are companies addressing this issue?Responsible Management
• Unilever:– “By 2020 we will source 100% of our agricultural raw materials
sustainably.”
• Holcim:– “Our commitment is to continuously improve our environmental
performance and provide positive contributions to our business and to society.”
• Walmart:– “Walmart de México to reduce water use by 20 percent by 2013
(2008 Baseline)”
• Kimberly-Clark:– “25 percent reduction in manufacturing water use by 2015”
Source: http://www.unilever.com/sustainability/environment/agriculture/index.aspx
Source: http://www.holcim.com/fileadmin/templates/CORP/doc/SD/envPolicywebversion.pdf
Source: http://walmartstores.com/download/4887.pdf
Source: http://www.cms.kimberly-clark.com/UmbracoImages/UmbracoFileMedia/2010SustainabilityReport_umbracoFile.pdf
Compliance
Non-compliance
Beyond compliance
1. Environment
2. Health, Safety & Security
3. Labor & Workplace
4. Human Right
5. Product Responsibility
6. Community Development
7. Philanthropy
Rewards Voluntary
Komponen CSR/ Keberlanjutan
Standards/Best Practices
Regulasi
Wajib Hukuman
Adalah laporan tentang kebijakan , dampak, dan kinerja perusahaan dalam bidang ekonomi, lingkungan, dan sosial dalam konteks pembangunan berkelanjutan (Triple Bottom Line Reporting)
Sustainability ReportingLaporan Keberlanjutan
Lembaga independen, multi-stakeholder
Misi: Membuat Kerangka Laporan Keberlanjutan Berterima Umum (Generally accepted Global Framework for Sustainability Reporting)
www.globalreporting.com1997, Didirikan oleh CERES, Prakarsa PBB1998 , Pindah dan berpusat di Amsterdam, Belanda
Sustainability Reporting Guidelines
SustainabilityReporting
EnvironmentalPerformance
SocialPerformance
EconomicPerformance
EnvironmentalManagement:
• Materials, • Energy, • Water, • Biodiversity, • Emissions,• Effluents, and waste, • Suppliers, • Products and services, • Compliance, • Transport,
GRI Sustainability Report Indicators
SustainabilityReporting
EnvironmentalPerformance
SocialPerformance
EconomicPerformance
Labour Practices and Decent Work:
Employment, Labour/management relations, Health and safetyTraining and education, Diversity and opportunity
Human Rights
Strategy and management, Non-discrimination, Freedom of association and collective bargaining, Child labour, Forced and compulsory labour, Disciplinary practices, Security practices.
Society
Community, Bribery and corruption, Political contributions,Competition and pricing
Product Responsibility
Customer health and safety, Products and services, AdvertisingRespect for privacy
SustainabilityReporting
EnvironmentalPerformance
SocialPerformance
EconomicPerformance
Customers, Suppliers, Employees, Providers of capital, andTaxCommunity
Direct economic impacts to :
Jumlah Laporan Keberlanjutan2005-2012 (Berdasarkan Peserta ISRA)
CSR Disclosure in Annual Report
I S R AIndonesia Sustainability Reporting Awards
Indonesia Sustainability Reporting Awards
Pemicu Laporan CSR/Keberlanjutan.
Untuk mengapresiasi pelaporan kegiatan lingkungan dan sosial dalam laporan tahunan, NCSR memberikan penghargaan “Best CSR Disclosure in Annual Report Awards”
Regulasi
Ps 66 & 74UU 40/2007Ps 66 & 74
UU 40/2007
SK Bapepam1-8-2012
SK Bapepam1-8-2012
BUMNPKBL
BUMNPKBL
• PT wajib melaksanakan TJSL• Kegiatan TJSL wajib dilaporkan dalam Laporan
Keuangan Tahunan
Emiten wajib menyampaikan Tanggungj Jawab Sosial Perusahaan (CSR) dalam laporan tahunan atau Sustainability Report yang terpisah laporan tahunan
BUMN wajib melaksanakan Program Kemitraan dan Bina Lingkungan(PKBL) dan membuat Laporan PKBL dan diaudit oleh Kantor Akuntan Publik
Persepsi masyarakat terhadap CSR beragam (Filantropis hingga Keberlanjutan /Sustainability)
What’s Next
Pengungkapan TJSL/CSR dalam laporan tahunan berbeda antar perusahaan
Perlu Capacity Building Sustainability ReportingMelalui pendidikan dan pelatihan
Regulasi tidak mengatur standar yang harus dirujuk untuk pembuatan laporan CSR atau Laporan Sustainability
Perlu National GuidelineTentang CSR
Name: ALI DARWINEmail: alidarwin@ncsr-id.org
Master of Science in Management (M.Sc), London Business
School (LBS), UK, Program for Management Development (PMD), Harvard Business
School, Boston, USA Akuntan (Ak), Sekolah Tinggi Akuntansi Negara (STAN),
Independent Commissioner of PT Hero Supermarket Tbk (Since 2004-
Now) Chairman of Audit Committee of PT Hero Supermarket Tbk (2004-2010) Vice President Commissioner of PT Aneka Gas Industri ( 2004-2006) Vice President Director of PT Aneka Gas Industri (2003 – 2004) Director of Finance of PT TimahTbk (Persero)(1996-2002):
Indonesian Institute of Accountants (IAI); National Council Member (2000 – 2010)
Indonesian Institute of Management Accountants (IAMI), Chairman (2006 – 2010)
National Center for Sustainability Reporting (NCSR), Founder and Chairman & Executive Director (2005 – Now)
Financial Accounting Standard Board (DSAK), Board Member (2000-2005)
Indonesian Financial Executive Association (IFEA), Board Member (2000-Now)
Indonesian Institute of Audit Committee (IKAI), Member (2005 – 2008)
Education & Course
Membership in Professional Organization
Corporate Board Member
Current Position: Independent Commissioner of PT Hero Supermarket Tbk Faculty member at Maksi-PPaK InstitutBisnisdanInformatika Indonesia
(IBII), PPAk Universitas Parahiyangan and MM-CSR Universitas Trisakti Chairman &Executive Director, National Center for Sustainability
Reporting (NCSR) Managing Partner, PT Green Consult - A Sustainability Consulting Senior Adviser, PT Mazars – Assurance Service Provider Council member of OS-GRI, Represented Asia-Pasific region
About Your Speaker
TerimakasihSemoga Bermanfaat
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