Pertemuan 8

Akuntansi Keberlanjutan

LAPORAN KEBERLANJUTAN
 About Reporting
Financial Good Sustainable Value
Performance Corporate Development Creation
Governance
 Reporting Purposes
• Fulfill the requirements of rules and regulations

• Inform and communicate performance objectively

with stakeholders

• Promote image and allow the public to know more

about the reporting company
Sustainability Report

Non-Financial report
Sustainability Report is
the report on the
economic, environmental
and social policies,
impacts and performance
of an organization and its
products in the context
of sustainable
development (Three
Bottom Line Reporting)
Masukkan beberapa gambar cover laporan keberlanjutan
PLATFORM FOR SR

• UU No.40 thn 2007 Perseroan Terbatas, Bab IV Rencana Kerja,

Laporan Tahunan dan Penggunaan Laba
• UU No.19 thn 2003 tentang Badan Usaha Milik Negara
• Keputusan Ketua BAPEPAMLK No: KEP-431/BL/2012
Penyampaian Laporan Tahunan Emiten atau Perusahaan Publik
• Peraturan Menteri BUMN Per-01/MBU/2011, Penerapan
TataKelola Perusahaan yang Baik (GCG) pada Badan Usaha
Milik Negara (BUMN)

• SK Kementerian BUMN SK-16/S.MBU/2012, Indikator

Parameter Penilaian dan Evaluasi ats Penerapan Tata Kelola
Perusahaan yang Baik (GCG) pada Badan Usaha Milik Negara
(BUMN)
NEEDS FOR SR
BAPEPAM
Benefits for Sustainability Report
1. Transparency
2. Accountability
3. Communication
4. Business strategy: financial rewards,
competitors challenge, global practices,
good image, investor attraction
5. Award and recognition
6. Ready for regulations
7. Attract new investors
STRUCTURE OF REPORT

Sustainability report based on G4

STRATEGY
MATERIAL STAKEHOLDE
AND ORGANIZATIO REPORT ETHIC &
ASPECT & RS GOVERNANCE
ANALYSIS NAL PROFILE PROFILE INTEGRITY
BOUNDRIES ENGAGEMENT G4-34 // G4-55
G4-1, G4-2 G4-3 // G4-16 G4-28 // G4-33 G4-56 // G4-58
G4-17 // G4-23 G4-24 // G4-27

DISCLOSURE ON MANAGEMENT APPROACH

ECONOMIC ENVIRONMENTAL SOCIAL

PERFORMANCE PERFORMANCE PERFORMANCE
INDICATORS INDICATORS INDICATORS

EC1-EC9 EN1–EN34

LABOR PRACTICES HUMAN SOCIETY: PRODUCT

AND DECENT WORK RIGHTS: SO1 – SO11 RESPONSIBILITY:
LA 1– LA16 HR1 – HR12
PR1 – PR9
 Principles of defining report
(Lihat buku Panduan Biru)

(4) Report Content (6) Report Quality

• Stakeholder • Balance
Inclusiveness • Comparability
• Sustainability Context • Accuracy
• Materiality • Timeliness
• Completeness • Clarity
• Reability
• Video Laporan Keberlanjutan (misal: Samsung)
 ABOUT INTEGRATED REPORT

Integrated Reporting

• NON FINANCIAL STATEMENT FINANCIAL & NON FINANCIAL

INFORMATION
• FINANCIAL STATEMENT
BENEFIT OF INTEGRATED REPORT

Integrated Report offers:

1. Reduce Overlapping
2. Embedding sustainability issues into strategy
3. Increase efficient and effectiveness
4. Ease the process
5. Cross references, guidance, regulations
(based on triple context, ISO26000, Other
regulations)
6. Relatively concise and comprehensive report
in ONE annual report
7. Represent the Mindset change at Board level
 REVIEW

• Pilih 1 Laporan Kebelanjutan

• Identifikasi pemenuhan prinsip isi dan kualitas