Pertemuan 9 dan 10

Akuntansi Keberlanjutan

LAPORAN KEBERLANJUTAN
(Prinsip Isi dan Kualitas Laporan)
 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)
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
 GRI Standards

• The GRI Standards represent global best practice for reporting publicly on a
range of economic, environmental and social impacts. Sustainability reporting
based on the Standards provides information about an organization’s positive or
negative contributions to sustainable development.
 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
• Reliability
• Video Laporan Keberlanjutan (Samsung)
 ABOUT INTEGRATED REPORT

Integrated Reporting

FINANCIAL & NON FINANCIAL

• NON FINANCIAL STATEMENT 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 Keberlanjutan

• Identifikasi pemenuhan prinsip isi dan kualitas