(1) The corporate governance committee must have a written charter that addresses

the committee’s purpose and responsibilities, and there must be annual performance
evaluation of the Committee. With this, state how it is intended to help to address the risk
of fraud in publicly-listed companies. *
State your insight.

The company is responsible for implementing a corporate governance and control procedures,
and provide an annual performance evaluation of the Committee, one of the reasons for doing
this is to minimize or prevent the risk of fraud. One of the board's governance responsibilities is
to strengthen board ethics, which is by adopting a code of business conduct and ethics. Under
this code is the culture of honesty and high ethics in the company, and the most effective way to
prevent and to deter fraud is to implement programs such as an anti-corruption or anti-fraud
programs and controls that are based on core values embraced by the company, to lower-level
management and lower-level employees. By showing that the management/board has integrity
and honesty, there's a great possibility that it will absorb by each of the member of the company.
One of the principle or recommendation in an annual corporate governance report is for the
board that should set the tone and make stand against corrupt practices by adopting an anti-
corrupt policy and program. This recommendation is encouraging the employees to report
corrupt practices and outlines procedures on how to combat, resist and stop these corrupt
practices. And by all of this, the company or the board will easily address, minimize or prevent
the risk fraud.

(2) How non-financial reporting, Corporate Social Responsibility and Triple Bottom-
line Reporting relate to sustainability reporting? *
State your insight.

Triple bottom line is a framework of sustainability reporting that is used by many companies to
report three dimensions (social, ecological and financial) in questions. Non-financial reporting
usually sees as the other term for sustainability reporting, non-financial reporting includes
reporting on social and ecological aspects of business, that is sustainable business practice or
sustainability. And, sustainability reporting relates to the reduction of environmental impact
through reduction of consumption, and this part of sustainability reporting includes in corporate
social responsibility but relates to the wider relationship between the organization. Mainly, all of
them (non-financial reporting, Corporate Social Responsibility, Triple Bottomline Reporting and
sustainability reporting) encompasses reporting on business environmental, social and
governance.