Laporan Keberlanjutan

Penyusunan Laporan Keberlanjutan

The Steps in Preparing SR (GRI)

Prepare

Connect

Define

Monitor

Report
Acuan Pelaporan Keberlanjutan:
GRI Sustainability Reporting Standards 2018
GRI 101
GRI 101
 Principles for Defining Report Content
 Stakeholder Inclusiveness: The organization should identify its
stakeholders, and explain how it has responded to their reasonable
expectations and interests
 Sustainable Context: The report should present the organization’s
performance in the wider context of sustainability
 Materiality: The report should cover Aspects that: (1) reflect the
organization’s significant economic, environmental, and social
impacts; or (2) substantively influence the assessments and
decisions of stakeholders
 Completeness: The report should include coverage of material
Aspects and their Boundaries, sufficient to reflect significant
economic, environmental, and social impacts, and to enable
stakeholders to assess the organization’s performance in the
reporting period
GRI 101
 Principles for Defining Report Quality
 Accuracy: The reported information should be sufficiently accurate and
detailed for stakeholders to assess the organization’s performance
 Balance: The report should reflect positive and negative aspects the
organization’s performance to enable a reasoned assessment of overall
performance
 Clarity: The organization should make information available in a manner that
is understandable and accessible to stakeholders using the report
 Comparability: The organization should select, compile, and report
information consistently, The reported information should be presented in a
manner that enables stakeholders to analyze changes in the organization’s
performance over time, and that could support analysis relative to other
organizations
 Reliability: The organization should gather, record, compile, analyze, and
disclose information and processes used in the preparation of a report in a
way that they can be subject to examination and that establishes the quality
and materiality of the information
 Timeliness: The organization should report on a regular schedule so that
information is available in time for stakeholders to make informed decisions
GRI 101
GRI 101
GRI 102 dan GRI 103
 GRI 102: General Disclosures
 Organization Profile
 Strategy
 Ethics and Integrity
 Governance
 Stakeholder Engagement
 Report Profile
 GRI 103: Management Approach
 Explanation of material topic and its boundary
 The management approach and its components
 Evaluation of the management approach
GRI 200
GRI 300
GRI 300
GRI 400
GRI 400
GRI 400
STANDAR LAINNYA – ISO 14001: 2004

 standar internasional tentang sistem manajemen lingkungan yang

membahas berbagai aspek pengelolaan lingkungan
 menetapkan kriteria untuk sistem manajemen lingkungan dan
untuk dapat disertifikasi
 tidak menetapkan persyaratan untuk kinerja lingkungan, tetapi
memetakan kerangka yang dapat digunakan entitas untuk
membangun sebuah sistem manajemen lingkungan yang efektif
 memberikan jaminan kepada manajemen entitas dan karyawan
serta pemangku kepentingan eksternal bahwa dampak lingkungan
telah diukur dan penanganannya ditingkatkan
STANDAR LAINNYA – ISO 260000

 memberikan pedoman untuk bisnis dan organisasi agar dapat

beroperasi dengan cara yang bertanggung jawab secara sosial
 membantu menjelaskan tanggung jawab sosial, membantu bisnis
dan organisasi menerjemahkan prinsip-prinsip keberlanjutan ke
dalam tindakan dan praktik terbaik yang berkaitan dengan
tanggung jawab sosial yang efektif secara global
STANDAR LAINNYA – AA1000

 AA1000APS: menyediakan kerangka kerja bagi suatu organisasi

untuk mengidentifikasi, memprioritaskan, dan menanggapi
tantangan keberlanjutan
 AA1000AS: menyediakan metodologi untuk mengevaluasi sifat
dan tingkat kepatuhan sebuah organisasi terhadap Prinsip
Akuntabilitas
 AA1000SES: menyediakan kerangka kerja untuk membantu
organisasi memastikan bahwa proses pelibatan pemangku
kepentingan direncanakan, intens, dan memberikan hasil
STANDAR LAINNYA – ISAE 3000

 ISAE 3000 (2013): Standar untuk perikatan asurans selain audit dan
review laporan keuangan historis
 ISAE 3000 (2013) diterbitkan oleh International Auditing and Assurance
Standard Boards (IAASB) yaitu salah satu standar setters di bawah
organisasi International Federation of Accountant (IFAC)
 Didalamnya memuat tentang
 Introduction: scope and effective date
 Objectives
 Definitions
 Requirements: “conduct of an assurance engagement” s.d.
“documentation”
 Application and other explanatory material