Prof. Eko Ganis Sukoharsono, SE, MCom-Hons, CSRS, CSRA, Ph.D: Social Responsibily Accounting, PAGE 1

Faculty of Economics and Business, the University of Brawijaya

The Department of Accounting

Course : Social Responsibility Accounting

Exam Date : October 2014

Lecturer : Prof. Eko Ganis Sukoharsono, SE, MCom-Hons, CSRS, CSRA, Ph.D

Exam : Mid Exam

Exam Status : 7 Days Take Home (Submit your answer via the class email, collected by class

coordinator)

GRI TO GRI G4 CONCERN

GRI is a reporting for a long-term, multi-stakeholder organization and the mission to

develop and deploy the application on sustainability reporting guidelines. GRI Guidelines are

designed to assist the preparation of reports to the organization's stakeholders in a firm

understanding of the contribution of the reporting organization to a sustainable development.

Businesses, social, environmental, labor, finance, and other stakeholders around the world are

contributed in a collaborative manner to develop the guidelines. GRI is made to lift the ongoing

reporting so that each report can be compared, the credibility, rigor, timeliness, and verifiability of

the information reported. GRI process, which includes transparency, neutrality, and continuous

improvement, has made it possible to change the system of corporate responsibility to

stakeholders. GRI is the standard and guidelines for sustainable reporting. Sustainability reporting

is an act of an organization publicly communicating their economic, environmental, and social

participation. GRI's mission is to make sustainability reporting by all organizations and financial

reporting can be compared. GRI Guidelines are the most common terms used in the world of

reporting. More than 1000 organizations from 60 countries using the guidelines for sustainable

produce reports for their companies. All forms of organizations report using the guidelines /

instructions GRI, such as companies, government agencies, small companies, industry groups,

education and others.

GRI drafted in 1997 by the Coalition for Environmentally Responsible Economies

(CERES) in partnership with the Tellus Institute, a nonprofit research and consulting organization

oriented environmental stewardship and fair development. The United Nations Environmental

Programme (UNEP) is also a major partner of the GRI. UNEP, a commission has been established

control early in 1998, is a general guide GRI. Control of the Commission, with members

representing 17 organizations and seven countries, the overall design of a permanent institution

holding structure which received final approval from the board of directors of the first GRI on June

21, 2002. The new independent Board in collaboration with UNEP headquarters, is the foundation

of a non-profit organized under the laws of Netherlands and headquartered in Amsterdam. Besides

this, UNEP is also a program of international, multi-stakeholder and independent institution whose

mission is to develop and spread the word about sustainability reporting guidelines. These

guidelines are used by organizations to voluntarily inform about the economic, environmental, and

social dimensions of their activities, products and services produced. GRI G3 guidelines issued by

the end of 2009. Currently GRI G4 has been released on May 2014.

Prof. Eko Ganis Sukoharsono, SE, MCom-Hons, CSRS, CSRA, Ph.D: Social Responsibily Accounting, PAGE 2

GRI can help improve disclosure by identifying the better durability indicators, and

improving things to compare and standardize reporting. In 1999 the company began work to test

whether using the GRI guidelines to support their further development.

KPMJ latest survey (Survey of Corporate Sustainability Reporting International in 2002) shows

that businesses that use the GRI reporting can be:

a) To reduce business costs and increase efficiency

b) To develop innovative products and services for access to new markets

c) To improve the reputation and brand value

d) To recruiting and retain best human resources

e) To gain better access to the main investor

f) To increase the value of public companies

g)To reduce liability through the integration of risk management.

From the above explanation you are asked to discuss the following matters:

1. What is GRI?

2. How is the history of GRI in brief?

3. How to apply GRI at companies and organizations in the world?

4. Why do companies and organizations using GRI?

5. How is the relationship between GRI and CSR?

6. Why GRI guidelines are most commonly used?

7. How GRI guidelines were created?

8. Please provide a sustainability report example using GRI?

9. Find 3 international journals relevant to the GRI?

Catatan:

Saudara diminta untuk membahas ke 9 hal tersebut diatas secara individu, boleh mendiskusikan secara

kelompok, tetapi DILARANG melakukan copy-paste. Saudara harus mengumpulkan secara softcopy.

Dengan softcopy, bahasan saudara dengan mudah dikenali bila saudara telah MELANGGAR atau tidak

dengan cara copy-paste. Caranya dengan penelusuran model kalimat yang sama lebih dari 5 kalimat

dianggap telah melanggar copy-paste. Jadi caranya saudara harus membuat laporan secara individu tanpa

harus melihat kepemilikan bahasan teman lainnya.