Dr. Juniati Gunawan Trisakti University Grand Sahid Jaya Hotel, 13 - - PowerPoint PPT Presentation

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Dr. Juniati Gunawan Trisakti University Grand Sahid Jaya Hotel, 13 - - PowerPoint PPT Presentation

INTERNATIONAL CONFERENCE ON CSR AND COMBATING MALNUTRITION: OBTAINING MILLENNIUM DEVELOPMENT GOALS (MDGs) IN INDONESIA Session 2: Government and CSR Dr. Juniati Gunawan Trisakti University Grand Sahid Jaya Hotel, 13 14 December 2010


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INTERNATIONAL CONFERENCE ON CSR AND COMBATING MALNUTRITION: OBTAINING MILLENNIUM DEVELOPMENT GOALS (MDGs) IN INDONESIA

Grand Sahid Jaya Hotel, 13 – 14 December 2010

Session 2: Government and CSR

  • Dr. Juniati Gunawan

Trisakti University

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Future Trend of Non-Financial Reporting

Juniati Gunawan, PhD

International Conference on CSR, Sahid Jaya Hotel 13-14 December 2010

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Annual report Non-financial report Other reports Financial reporting (B/S, P&L, R/E, C/F, Notes) & Non-financial reporting

 Environmental report,  Social report,  Sustainability report,  Corporate social, & Environmental report

 Newsletters,  Magazines,  Bulletins, etc

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Regul gulatio tion n on C CSR Repo porti ting ng in in Indones nesia ia

 Disclosure on CSR activities in annual reports is required by: Capital Market Supervisory Agency Regulation since 2005.  Disclosure on CSR activities in annual reports is also mandated by Limited Company Law ( Law No.40 Year 2007)  All Stated Owned Enterprises is mandated to allocate 1% - 3% of net profit for financing the community development program and produce an audited stand alone community empowerment and partnership report/PKBL (Since 1996).

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Reporting to build a better future?: Show what you are doing or would like to do

ECONOMIC PERFORMANCE ENVIRONMENAL PERFORMANCE SOCIAL PERFORMANCE

SUSTAINABILITY REPORTING

What is the organization doing to progress towards sustainable development?

Sustainable development is development that meets the needs

  • f the present without

compromising the ability of future generations to meet their own needs (The Brundtland Report, 1987)

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Global Reporting Initiative

www.globalreporting.com

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Global Reporting Initiative (GRI) Sustainability Reporting Guidelines GRI Guidelines 2000, 2002, 2006 (GRI version 3 – GRI 3, October 2006)

Gu Guid idelines elines

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STRATEGY AND ANALYSIS 1.1 – 1.2 MANAGEMENT APPROACH AND PERFORMANCE INDICATORS

PRODUCT RESPONSIBILITY: PR1 – PR9

SOCIAL PERFORMANCE INDICATORS

1 2 3 4

GRI Index Mapping

ORGANIZATIO- NAL PROFILE 2.1 – 2.10 REPORT PARAMETERS 3.1 – 3.13 GOVERNANCE COMMITMENTS & ENGAGEMENTS 4.1 – 4.17 ECONOMIC PERFORMANCE INDICATORS EC1 - EC9 ENVIRONMENTAL PERFORMANCE INDICATORS EN1 – EN30

LABOR PRACTICES AND DECENT WORK LA 1– LA14 HUMAN RIGHTS: HR1 – HR10 SOCIETY: SO1 – SO8

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Indonesia Sustainability Reporting Award

Awarding Body Since 2005

Training Program

Since 2008

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2005: 1 company 2006: 4 companies 2007: 12 companies 2008: 13 companies 2009: 24 companies 2010: > 25 companies …? (listing and non-listing) Provided assurance services in 2009: 2 companies

Note: Samples based on ISRA participants

Sustainability Report in Indonesia:

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Global Future Trend

  • Integrated report: Financial and Non Financial
  • GRI version 3+ : 2011
  • GRI, ISO 26000, Global Compact: work together
  • Assurance Services locally and globally
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Magister Management in CSR (MM CSR) Trisakti University

  • Since 2008
  • Batch 6
  • 137 students (per-July 2010)
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Thank you

juniatigunawan@yahoo.com.au