Reaction Paper : GRI 400 (Social Performance)

Dinny Firvidiani

Dwi Rahmadani Davis

GRI 400 (401-419) focuses on a company's social performance. the GRI 400 series
disclosure can provide long-term benefits for the company in the form of ensuring the
sustainability of the company's life in the future. That is because in this GRI discusses
staffing which is the main asset of a company which is accompanied by supporting education
and training programs, and encouraging the development of local business. To achieve this it
is supported by healthy, safety, security and no discrimination obtained by employees and
guaranteed human rights. in addition, with this disclosure can provide an overview of how a
company's relationship with its customers and suppliers as well as the company's relationship
with the surrounding environment, whether contrary to community customs or not. All
components mentioned above must be reported in sustainability reporting and reporting must
follow GRI 400 series guidelines. In general (except GRI 401), our group agrees that
companies must report all topic material described in the GRI 400 series along with
instructions given to measure each topic material.

However in this GRI 400 disclosure, the company only provides data and instructions
to measure the data. because disclosures are provided by companies in general in qualitative
data so that it requires someone's professional judgment to be able to prepare this report in
accordance with predetermined standards. As mention in GRI 401 (Employment), in GRI 401
requires organization to report the total numbers amd rates of new employee hires and
employee turnover during the reporting period by age, group, gender, and region with the
calculation. The calculation is to use the total employees numbers at the end of the reporting
period to calculate the rates of new employee hires and employee turnover. But in our
opinion, the organization is not required to comply with the guideline. The organization is
free to choose the methodology for calculating this rates. Where the basis of measurement or
calculation for a disclosure is not apparent, the organization is recommended to explain the
basis of measurement or calculation used. When using ratios, the organization is
recommended to provide absolute data and explanatory notes