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BAC 4201 PROFESSIONAL ACCOUNTANT

MOHD HANIFF ZAINULDIN

Governance an

Re!"on!#$#%#&'( Cor"ora&e)overnance an CSR

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A cor"ora&#on

•I! an ar&#*c#a% "er!on #n %a+, Ha! &-e !a.e r#an re!"on!#$#%#&#e! a! -/.an $e#n)!

• I! no&#ona%%' o+ne $' !-are-o%er! $/& e#!#ne"enen&%' o &-e., S-are-o%er! -ave rvo&e an $e "a# a #v#en $/& &-e co."an

o+ne #&! a!!e&!• Mana)er! -ave a */c#ar' r#)-& &o "ro&ec&

!-are-o%er! #nve!&.en&!

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M#%&on Fr#e.an

•Ar)/e &-a& /ner &-e a$ove e*n#&#on a cor-a! no re!"on!#$#%#&' o/&!#e o .a3#n) "ro*!-are-o%er!

• On%' -/.an $e#n) -ave .ora% re!"on!#$#%#&#e! oac&#on!

•

I& #! &-e .ana)er! /&' &o ac& !o%e%' #n &-e #n&ere!-are-o%er!, An' o&-er ac&#on #! !-are-o%er $e

• Soc#a% #!!/e! are &-e "rov#nce o &-e !&a&e an nocor"ora&#on!

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En%#)-&ene !e%#n&ere!&!

•

Cor"ora&#on! "erce#ve a! e&-#ca%%' !o/n are re+#&- e&ra c/!&o.er!

• Cor"ora&#on! +-#c- are e&-#ca%%' /n!o/n are $o

• E."%o'ee! are .ore a&&rac&e &o +or3 or an aco..#&&e &o !oc#a%%' re!"on!#$%e co."an#e!

•

5o%/n&ar#%' co..#&&#n) &o !oc#a% ac&#on! an "ro.a' ore!&a%% %e)#!%a&#on an "ro.o&e #ne"enero. )overn.en&

• Po!#&#ve con&r#$/&#on &o !oc#e&' .a' $e a %on)&e#nve!&.en& #n a !aer $e&&er e/ca&e an .oree6/#&a$%e co../n#&' crea&#n) a .ore !&a$%e con

+-#c- &o o $/!#ne!!,

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Cor"ora&e !oc#a% re!"on!#$#%#&7CSR8

•

De*n#&#on( 9CSR enco."a!!e! &-e econo.#ce&-#ca% an "-#%an&-ro"#c e"ec&a&#on! "%aceor)an#!a&#on! $' !oc#e&' a& a )#ven "o#n& #n &

• Econo.#c re!"on!#$#%#&'

• S-are-o%er! e.an or a rea!ona$%e re&/rn!

• E."%o'ee! +an& a#r%' "a# ;o$!

• C/!&o.er! e.an 6/a%#&' a& a a#r "r#ce

• Le)a% re!"on!#$#%#&'

•  T-e %a+ #! a $a!e%#ne or o"era&#n) +#&-#n !oc#e&'

• I& #! an acce"&e r/%e $oo3 or co."an' o"era&#on!

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Cor"ora&e !oc#a% re!"on!#$#%#&7CSR8

•

E&-#ca% re!"on!#$#%#&'•  T-#! re%a&e! &o o#n) +-a& #! r#)-& ;/!& an a#r

• Ac&#on! &a3en #n &-#! area "rov#e a rea<r.a&#on o !o

%e)#&#.ac'

•  T-#! #! na&/ra%%' $e'on &-e "rev#o/! &+o %eve%!

• P-#%an&-ro"#c re!"on!#$#%#&'

• Re%a&e! &o #!cre&#onar' $e-av#or &o #."rove &-e %#ve!

• C-ar#&a$%e ona&#on! an recrea&#ona% ac#%#&#e!

• S"on!or#n) &-e ar& an !"or&! even&!

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Soc#a% re!"on!#vene!!

 T-e ca"ac#&' o co."an' &o re!"on &o !oc#a% "r• Reac&#on( &-e cor"ora&#on en#e! an' re!"on!#$

!oc#a% #!!/e!

• Deence( T-e cor"ora&#on a.#&! re!"on!#$#%#&'*)-&! #& o#n) &-e ver' %ea!& &-a& !ee.! &o $ere6/#re

• Acco..oa&#on( T-e cor"ora&#on acce"&!re!"on!#$#%#&' an oe! +-a& #! e.ane o #&re%evan& )ro/"!

• Proac&#on( T-e co."an' !ee3! &o )o $e'on #nnor.!

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S&a3e-o%er c%a!!#*ca&#on! anre%a&#on!

•

=-a& #! .ean& $' &-e &er. :!&a3e-o%er!>• In&erna% an e&erna% !&a3e-o%er!( !&a3e-o%er! #n

o/&!#e or)an#!a&#on!, Ea."%e?

• Narro+ an +#e !&a3e-o%er!( &-e e&en &o +-#c-!&a3e-o%er )ro/" #! a@ec&e $' or)an#a&#ona% ac&Ea."%e? De"enen& on co."an'>! o/&"/& or %e!!

e"enen&,• Pr#.ar' an !econar' !&a3e-o%er!( D#rec& a@ec&

co."an' or %#.#&e #rec& a@ec& on or)an#a&#on, E

• Ac&#ve an "a!!#ve !&a3e-o%er!( T-o!e +-o !ee3 &"ar&#c#"a&e #n or)an#a&#ona% ac&#v#&#e! an &-o!e +no&,

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S&a3e-o%er c%a!!#*ca&#on! anre%a&#on!

•

5o%/n&ar' an #nvo%/n&ar' !&a3e-o%er!( re.oe%e.en& o c-o#ce #n ac&#ve an "a!!#ve an!/$#v##n) ac&#ve )ro/" #n&o 2

• 5o%/n&ar'( c-oo!e &o $e #nvo%ve #n co."an'>! e.a3#n), E,), .ana)e.en& e."%o'ee! env#ron.e)ro/", Can +#&-ra+ an'&#.e

• Invo%/n&ar'( o no& c-oo!e &o $e #nvo%ve #n co."ec#!#on!, E,), re)/%a&or! c/!&o.er! !/""%#er! %oco../n#&#e!

• Le)#&#.a&e an #%%e)#&#.a&e !&a3e-o%er!( &-e &o +-#c- &-e !-are-o%er! c%a#.! are va%# or

!/$;ec&e &o e$a&e,

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S&a3e-o%er c%a!!#*ca&#on! anre%a&#on!

•

5o%/n&ar' an #nvo%/n&ar' !&a3e-o%er!( re.oe%e.en& o c-o#ce #n ac&#ve an "a!!#ve an!/$#v##n) ac&#ve )ro/" #n&o 2

• 5o%/n&ar'( c-oo!e &o $e #nvo%ve #n co."an'>! e.a3#n), E,), .ana)e.en& e."%o'ee! env#ron.e)ro/", Can +#&-ra+ an'&#.e

• Invo%/n&ar'( o no& c-oo!e &o $e #nvo%ve #n co."ec#!#on!, E,), re)/%a&or! c/!&o.er! !/""%#er! %oco../n#&#e!

• Le)#&#.a&e an #%%e)#&#.a&e !&a3e-o%er!( &-e &o +-#c- &-e !-are-o%er! c%a#.! are va%# or

!/$;ec&e &o e$a&e,

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I."ac& o !&a3e-o%er! on

•

E&-#ca% acco/n&#n)( &en! &o oc/! on #n&erna%.ana)e.en& !'!&e.! or coe! o "rac&#ce a& a#n#v#/a% %eve% an -o+ &-e co."an' a/#&! anco."%#e! +#&- &-#!,

• Env#ron.en&a% acco/n&#n)( &en! &o oc/! ec%/&-e or)an#!a&#on>! #."ac& on &-e na&/ra% env#ro

• Soc#a% acco/n&#n)( -a! a $roaer re.#& &o #ncor"e."%o'ee con#&#on! -ea%&- an !ae&' e6/a%o""or&/n#&#e! -/.an r#)-&! c-ar#&' +or3,

• S/!&a#na$#%#&' acco/n&#n)( #! a )ran &#&%e &-a&#ncor"ora&e! &-e &r#"%e $o&&o. %#ne o &-e *r!& &-

"o!!#$%e e."-a!#! on env#ron.en&a%#!.

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=-' CSR #! #."or&an&?

•

Cor"ora&#on! e#!&! or a $/!#ne!! "/r"o!e 7&o ."ro*&!8, To !/!&a#n &-e "ro*&a$#%#&' o #&! $/!#ne!co."an' .a' nee &o con!#er #&! !oc#a% anenv#ron.en&a% re!"on!#$#%#&#e!

• Man' !&a3e-o%er! #nc%/#n) )%o$a% $o#e! NGO)overn.en&! ar)/e &-a& en&er"r#!e! !-o/% .a3

con&r#$/&#on &o+ar! &-e !/!&a#na$%e eve%o".e"%ane&,

• A !oc#a%%' re!"on!#$%e co."an' .a' $e "reerrec/!&o.er! an e."%o'ee!

• Innova&#on

•

Co!& !av#n)!