LKAL :

Slide 10 : untuk G4- 10 The size of a workforce provides insight into the scale of impacts
created by labor issues. Breakdown gender --. Gender equality , type of conract stabil atau
ga , penempatan negara strategi achieve goal, gimana kebijakannya apakah berkontribusi
terhadap econ development

Slide 11 : g4-11 : freedom of association

G4-13 : Identify only those changes with significant impacts regarding the supply chain.
Examples of changes with significant impacts in the supply chain are:
1 Moving parts of the supply chain from one country to another
2 Strategic decisions to change the structure of the supply chain (such as a decision to
outsource a significant part of the organizations activities)
G4-15 : pisahin yang binding, voluntary, etc

ASPEK MATERIAL

1. Identifikasi :
a. identify semuua aspek dan topik relevan (aspek material yang potensial)
berdasarkan impactnya terhadap perusahaan, terlepas terjadi di dalam atau luar.
b. Identifikasi boundary dari setiap relevant aspect dan topik. Kemudian, setiap
aspek yang teridentifikasi ditentukan juga boundariesnya (dimana impact tersebut
terjadi apakah diluar atau didalam.)
where the impacts occur means which entities inside the organization, or which
entities or groups of entities outside the organization, cause the impact and are
responsible for it.

Outside of the organization refers to all entities and elements that are not
included in the organizations consolidated financial statements or equivalent
documents (see General Standard Disclosure G4-17).

2. Prioritaskan memilih aspek satu berdasarkan materialitas

a. (signifikansi dampak ekonomi sosial dan lingkungannya ke stakeholder decision
b.