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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

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