Eco Edu
Eco Edu
Eco Edu
BESTSELLER
IS TALKING ABOUT
support system, on which the welfare of Published in September 1962, Silent Spring was a
current and future generations depends.” phenomenal success. As a literary work, it was a
masterpiece, and as such, received rave reviews
(Griggs, et al., 2013) everywhere. Virtually at a stroke, environmentalism
grew from a narrow aristocratic cult into a crusading
liberal mass movement.
Tanggung Jawab Sosial Lingkungan Perusahaan
Sumber: Jalal. CSR dan ESG di Sektor Perbankan: Integrasi untuk Keberlanjutan Bisnis Perbankan di Indonesia, 2023
Mengapa ESG Penting?
Sekitar 75% permasalahan sosial dan lingkungan di dunia ini disebabkan secara langsung
maupun tidak oleh perusahaan. --Matthew Kiernan, 2009
Perspektif ESG
PRESSURES ARE COMING FROM ALL DIRECTIONS:
SUSTAINABILITY IS A NEW NORM!
$ 3 .5 0
W o rld (L e a d e r) W o rld (A v e ra g e ) W o rld (L a g g a rd )
$ 3 .0 0 $ 2 .9 9
$ 2 .5 0 $ 2 .5 3
$ 2 .1 1
$ 2 .0 0
$ 1 .5 0
Our study findings can help companies, investors, asset managers, regulators, and other interested
stakeholders when considering investments and ESG initiatives across geographies and industries, or
when developing ESG policies and deciding on appropriate ESG-related disclosures.
Isu Utama Bisnis dan Isu dalam ESG
ESG—menjadi isu utama perusahaan ketika berhubungan dengan investor dan lembaga
keuangan. Dalam ESG, isu tentang dampak perusahaan terhadap masyarakat lokal menjadi fokus
utama.
Isu dalam Kerangka ESG
Human Right
Commitments and
Policies / Standards E&S Policy Statement
Guidance
Human Resource Policy Statement
Development Plan
Management SOP
Framework
Management Plans
& SOPs
616
GRI 201: Kinerja Ekonomi 2016 - Indonesian 415
GRI 308: Penilaian Lingkungan Pemasok 2016 - Indonesian 644
GRI 201: Kinerja Ekonomi 2016 - Indonesian 415
GRI202:
GRI 202: Keberadaan
Keberadaan Pasar
Pasar 2016 -2016 - Indonesian
Indonesian GRI 401: Kepegawaian
432 432
2016 - Indonesian 656
GRI203:
GRI 203: Dampak
Dampak Ekonomi
Ekonomi Tidak Tidak Langsung
Langsung GRI 402: Hubungan
2016 - Indonesian
2016 - Indonesian 445 Tenaga445
Kerja/Manajemen 2016 - Indonesian 672
GRI GRI 403: Kesehatan dan Keselamatan Kerja 2018 - Indonesian 683
GRI204:
204:Praktik Pengadaan
Praktik 2016 -2016
Pengadaan Indonesian
- Indonesian 455 455
GRI 404: Pelatihan dan Pendidikan 2016 - Indonesian 719
GRI 205: Antikorupsi 2016 - Indonesian 464
GRI 205: Antikorupsi 2016 - Indonesian 464
GRI 405: Keanekaragaman dan Peluang Setara 2016 - Indonesian 732
GRI 206: Perilaku Antipersaingan 2016 - Indonesian 478
GRI 206: Perilaku Antipersaingan 2016 - Indonesian 478 - Indonesian
GRI 406: Nondiskriminasi 2016 745
GRI 207: Pajak 2019 - Indonesian 489
GRI 207: Pajak 2019 - Indonesian 489 dan Perundingan Kolektif 2016 -
GRI 407: Kebebasan Berserikat 755
GRI 301: Material 2016 - Indonesian Indonesian 511
GRI302:
GRI 301: Material
Energi 2016 2016 - Indonesian
- Indonesian 522
4
511
Consolidated Set of GRI Standards - Indonesian
Journey to
Memahami proses pembinaan dan pelibatan
pemangku kepentingan perusahaan.
Disclosure and
Reporting
External
Stakeholder
Engagement
•
integrating ESG
Material ESG Topic. Membuat uji materialitas
topik ESG perusahaan. Sesuai sudut pandang
perusahaan dan pemangku kepentingan
• Assess Curent Performance. Mengetahui kinerja Develop
Prioritize
Strategy,
ESG perusahaan saat ini, peluang tantangan dan Governance & Material ESG
Action Plan Topics
hambatan.
• Develop Action Plan. Menyusun peta jalan Assess Current
Performance
peningkatan kinerja ESG
• Reporting. Pelaporan hasil kinerja ESG
perusahaan. Sumber: ERM & GRI Webinar: Aligning ESG Strategy with 11
www.erm.com © Copyright 2021 by ERM Worldwide Group Limited and/or its affiliates (‘ERM’). All Rights Reserved.
Global Reporting
ESG Finance Initiatives
FRAMEWORK STANDARD FRAMEWORK STANDARD
menjadi platform
utama pelaporan
Global, Comprehensive ESG
kinerja ESG.
Global
SASB dan TCFD
Global,
sebagai panduan
Environmental
Focus
US Focused
sektor
perusahaan dan
Integration panduan isu
Focused
dalam mitigasi
Climate & perubahan iklim.
Integration
Focused
www.erm.com 21
Sumber: ERM &Webinar:
ERM & GRI GRIAligning
Webinar: Aligning
ESG strategy with sustainability ESG
disclosure. Strategy
How your with
business can sustain and meet investors’ expectations in Indonesia 21
Sustainability Disclosure How your business can sustain and meet investors’ expectations in Indonesia, 2021
Lansekap Mutakhir Keuangan Berkelanjutan di
Indonesia (Wicaksono, 2022)
Regulasi Keuangan Berkelanjutan di
Indonesia
Taksonomi Hijau (OJK, 2022)
Sumber: Jalal. CSR dan ESG di Sektor Perbankan: Integrasi untuk Keberlanjutan Bisnis Perbankan di Indonesia, 2023
Lima Indeks ESG di Bursa Efek Indonesia
(Wicaksono, 2022; Kompas.com, 2022)
Upaya Harmonisasi Standar Pelaporan di
Indonesia (GRI dan CDP, 2022)
Reza Ramayana
[email protected]