www.csrnetworks.net

1. CSR Reporting
Jakarta, 28 March 2013
1
CSR Indonesian Summit

2. 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

3. Keberlanjutan artinya kemampuan untuk bertahan. Mencakup bumi beserta
segenap isinya; bumi (planet) termasuk Hewan dan tumbuh-tumbuhan – eko
sistem, manusia (People), dan ekonomi (Profit)
Tiga Pilar Keberlanjutan:
1.Bumi (planet) beserta segenap isinya
(Hewan dan tumbuh-tumbuhan – eko
sistem),
2.Manusia (People), dan
3.Ekonomi (Profit)
Cepat atau lambat setiap perusahaan harus menjalankan
bisnisnya berdasarkan prinsip keberlanjutan,
jika tidak, maka perusahaan itu dengan sendirinya akan punah
- Hunter Lovins

4. Sustainability Issues
•
•
•
•
•
•
•
•
•
Global Warming
Climate change
Melting ice
Storms
Hurricanes
Water Stress
Disease
Energy Stress and emissions
Hungers and Poverty
What is
your
response?

5. Sustainable Development
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)
To Achieve Sustainable
Development
Goal, participation from
regulators, industries, and
society is needed.
Regulators
Industry /
Business
Society /
NGO

6. 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.
Sumber: SustainabilityDictionary

7. Peran & Respon Perusahaan
Respon Perusahaan Beragam
Semuanya Penting, Namun Hasilnya Berbeda
Philanthropy
• Memberikan berbagai macam
bentuk bantuan.
• Tidak berkaitan dengan bisnis
perusahaan sehari-hari.
Responsible Management
• Ikut bertanggungjawab
mengatasi dampak lingkungan
dan sosial akibat operasi
perusahaan.
• Terkait denganoperasi
perusahaan sehari-hari

8. How are companies addressing this issue?
Responsible Management
• Unilever:
– “By 2020 we will source 100% of our agricultural raw materials
sustainably.”
Source: http://www.unilever.com/sustainability/environment/agriculture/index.aspx
• Holcim:
– “Our commitment is to continuously improve our environmental
performance and provide positive contributions to our business
and to society.”
Source: http://www.holcim.com/fileadmin/templates/CORP/doc/SD/envPolicywebversion.pdf
• Walmart:
– “Walmart de México to reduce water use by 20 percent by 2013
(2008 Baseline)”
• Kimberly-Clark:
Source: http://walmartstores.com/download/4887.pdf
– “25 percent reduction in manufacturing water use by 2015”
Source: http://www.cms.kimberly-clark.com/UmbracoImages/UmbracoFileMedia/2010SustainabilityReport_umbracoFile.pdf
February 2012
8

9. Beyond compliance
Voluntary
Rewards
Komponen CSR/ Keberlanjutan
1. Environment
2. Health, Safety & Security
Standards/
Best Practices
3. Labor & Workplace
4. Human Right
Compliance
5. Product Responsibility
6. Community Development
7. Philanthropy
 Regulasi
Non-compliance
Wajib
Hukuman

10. Laporan Keberlanjutan
Adalah laporan tentang kebijakan
, dampak, dan kinerja perusahaan
dalam bidang
ekonomi, lingkungan, dan sosial
dalam konteks pembangunan
berkelanjutan
(Triple Bottom Line Reporting)

11. Sustainability Reporting
Guidelines
1997, Didirikan oleh CERES,
Prakarsa PBB
1998 , Pindah dan berpusat di
Amsterdam, Belanda
Misi:
Membuat Kerangka Laporan
Keberlanjutan Berterima Umum
(Generally accepted Global
Framework for Sustainability
Reporting)
www.globalreporting.com
Lembaga independen, multistakeholder

12. GRI Sustainability Report Indicators
Sustainability
Reporting
Environmental
Social
Economic
Performance
Performance
Performance
Environmental
Management:
• Materials,
• Energy,
• Water,
• Biodiversity,
• Emissions,
• Effluents, and waste,
• Suppliers,
• Products and services,
• Compliance,
• Transport,

13. Sustainability
Reporting
Environmental
Social
Economic
Performance
Performance
Performance
Labour Practices and
Decent Work:
Employment,
Labour/management
relations,
Health and safety
Training and education,
Diversity and opportunity
Human Rights
Strategy and
management, Nondiscrimination,
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, Advertising
Respect for privacy

14. Sustainability
Reporting
Environmental
Social
Economic
Performance
Performance
Performance
Direct economic impacts to :
Customers,
Suppliers,
Employees,
Providers of capital, and
Tax
Community

15. Pemicu Laporan CSR/Keberlanjutan.
Jumlah Laporan Keberlanjutan
2005-2012 (Berdasarkan Peserta ISRA)
ISRA
Indonesia Sustainability
Reporting Awards
CSR Disclosure in Annual Report
Untuk mengapresiasi pelaporan
kegiatan lingkungan dan sosial
dalam laporan tahunan, NCSR
memberikan penghargaan “Best
CSR Disclosure in Annual Report
Awards”

16. Regulasi
Ps 66 & 74
UU 40/2007
• PT wajib melaksanakan TJSL
• Kegiatan TJSL wajib dilaporkan dalam Laporan
Keuangan Tahunan
SK Bapepam
1-8-2012
Emiten wajib menyampaikan Tanggungj Jawab Sosial
Perusahaan (CSR) dalam laporan tahunan atau
Sustainability Report yang terpisah laporan tahunan
BUMN
PKBL
BUMN wajib melaksanakan Program Kemitraan dan
Bina Lingkungan(PKBL) dan membuat Laporan PKBL
dan diaudit oleh Kantor Akuntan Publik

17. What’s Next
Persepsi masyarakat terhadap
CSR beragam (Filantropis hingga
Keberlanjutan /Sustainability)
Perlu National Guideline
Tentang CSR
Regulasi tidak mengatur standar
yang harus dirujuk untuk
pembuatan laporan CSR atau
Laporan Sustainability
Perlu Capacity Building
Sustainability Reporting
Melalui pendidikan dan
pelatihan
Pengungkapan TJSL/CSR
dalam laporan tahunan
berbeda antar perusahaan

18. About Your Speaker
Name:
Email:
ALI DARWIN
alidarwin@ncsr-id.org
Education & Course
 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),
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
Membership in Professional Organization
 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 (20002005)
 Indonesian Financial Executive Association (IFEA), Board Member
(2000-Now)
 Indonesian Institute of Audit Committee (IKAI), Member (2005 –
2008)
Corporate Board Member

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):