Sustainability Reporting dan Integrated Reparted

Sustainability Reporting dan Integrated Reparted

Komponen Pembentuk Nilai Pasar
Ref: Governance is King Marvin E King SC, presentation

Tujuan Laporan Keuangan
Laporan keuangan memberikan infomasi  posisi keuangan, kinerja perubahan posisi keuangan suatu perusahaan yang bermanfaat bagi sejumlah besar pemakai dalam pengambilan keputusan Laporan keuangan menunjukkan apa yang telah dilakukan manajemen (stewardship), dan pertanggungjawaban sumber daya yang dipercayakan kepadanya Memenuhi kebutuhan sebagian besar pemakai. Laporan keuangan, Laporan Tahunan (Annual Reporting), Laporan Berkelanjutan (Sustainability Reporting)-Tripple bottom line, Laporan Terintegrasi (Integrated Reporting) Laporan perusahaan 1. On the topic, “Challenges Facing Financial Accounting,” what did the AICPA Special Committee on Financial Reporting suggest should be included in future financial statements? Non-financial Measurements (customer satisfaction indexes, backlog information, and reject rates on goods purchases). Forward-looking Information Soft Assets (a company’s know-how, market dominance, marketing setup, well-trained employees, and brand image). Timeliness (no real time financial information)

Keberlanjutan Proses untuk mencapai pembangunan manusi
Berkontribusi melalui Manajemen yang efektif atas sosial, ekonomi dan pemanfaatan lingkungan. Pendorong perlunya keberlanjutan Peningkatan industrialisasi Keterkaitan para pemangku kepentingan Berkembangnya teknologi Dampak globalisasi: kemiskinan, ketidakadilan, ledakan populasi, lingkungan Konsep TBL – profit, people dan planet Mengembangkan spectrum nilai dan kriteria pengukuran organisasi dan kesuksesan sosial, ekonomi dan lingkungan Dalam perusahaan, komitmen atas CSR berimplikasi komitmen terhadap pelaporan TBL

Sustainability Reporting
What is the King? Profit ? Cash ? Governance? Financial Statement Annual Report Sustainability Reporting Integrated Reporting

Laporan Keuangan Nilai wajar Penggunaan principles based
Pengungkapan lebih banyak Menggunakan standar Akuntansi Global : IFRS Fokus substansi ekonomi Relevance Representational faithfullness Karakteristik Utama

Empat Pilar Standar Akuntansi Indonesia
Pernyataan Standar Akuntansi Keuangan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik signifikan - SAK-ETAP Standar Akuntansi Syari’ah – SAK Syariah Standar Akuntansi Pemerintahan - SAP

Perkembangan Akuntansi 2015
Lap L/R komprehensif  Lap laba rugi dan penghasilan komprehensif lain Item yang tidak akan direklasifikasi dalam laba rugi periode berikutnya Revaluasi aset  reklasifikasi ke saldo laba Pengukuran kembali utang manfaat pensiun  actuaria gain or loss Item yang akan direklasifikai laba rugi pada periode berikutnya Laba yang belum direalisasi dari available for sale securities Keuntungan atau kerugian translasi Keuntungan atau kerugian lindung nilai arus kas Bagian penghasilan komprehensif dari asosiasi dan ventura bersama Penghasilan Komprehensif lain Instrumen keuangan, bunga efektif  PSAK 50, 55, 60 Aset tetap dan property investasi – option  PSAK 16, 13 Penurunan nilai - Impairment of asset  PSAK 48 Agriculture: aset biologi dan produk agrikultur: nilai wajar  PSAK 69 Fair value Konsolidasi  PSAK 65 Pengaturan bersama  PSAK 66 Economic Substance

PT PERTAMINA (PERSERO) DAN ENTITAS ANAK
LAPORAN LABA RUGI DAN PENGHASILAN KOMPREHENSIF LAIN KONSOLIDASIAN Untuk Tahun yang Berakhir pada Tanggal 31 Desember 2015 (Dinyatakan dalam ribuan Dolar Amerika Serikat, kecuali dinyatakan lain)

Pengungkapan Pengungkapan dalam Laporan Keuangan - mandatory
Pengungkapan yang diharuskan dalam setiap standar Pengungkapan ini merupakan pengungkapan wajib Namun ada bebeapa yang belum menerapkan secara penuh  tidak taat terhadap standar Pengungkapan dalam Laporan Keuangan - mandatory Pengungkapan laporan tahunan menurut ketentuan OJK Pengungkapan khusus yang diatur oleh regulator tertentu Pengungkapan dalam laporan lain - mandatory Pengungkapan dalam laporan keuangan yang tidak diwajibkan oleh standar : data cadangan untuk perusahaan oil dan gas, laporan keuangan tersendiri Pengungkapan lain yang tidak wajiab  laporan keberlanjutan (SR) Pengungkapan tambahan - voluntary

Manfaat Pengungkapan Pengungkapan merupakan salah satu satu pilar dalam tata kelola yang baik - transparansi Pengungkapan akan mengurangi kesenjangan informasi. – Agency problem Pengungkapan akan mengurangi cost of capital – Botosan (1997) Pengungkapan mengurangi cost of debt – Sengupta (1998) Efisiensi biaya

Laporan Tahunan (Bapepam X.K.6)
Iktisar data keuangan penting Laporan Dewan Komisaris Laporan Dewan Direksi Profil Perusahaan Analisis dan pembahasan Manajemen Tata kelola perusahaan Tangggung jawab sosial perusahaan Laporan keuangan tahunan yagn telah diaudit Surat pernyataan tanggung jawab BOC & BOD atas kebenaran LT Informasi keuangan dan non keuangan LK : pendapatan, laba bruto, laba bersih, laba komprehensif Asert, liabilitias, ekuitas Rasio keuangan: ROE, ROA, rasio lancar, liabilitas/ekuitas Informasi saham, volume perdagangan, harga saham Data keuangan BOC, BOD, komite aduit, komite lain, Sekper, Internal auditor, sistem pengendalian, Manajemen risiko, perkara hukum, sanksi, kode etik, kepemilkan saham, whistleblowing

Laporan Tahunan – Tanggung Jawab Sosial
lingkungan hidup, seperti penggunaan material dan energi ramah lingkungan dan daur ulang, sistem pengolahan limbah, sertifikasi lingkungan; praktik ketenagakerjaan, kesehatan, dan keselamatan kerja, seperti gender dan kesempatan kerja, sarana dan keselamatan kerja, tingkat perpindahan (turnover) karyawan, kecelakaan kerja, pelatihan, dan lain-lain; pengembangan sosial dan kemasyarakatan, seperti tenaga kerja lokal, pemberdayaan masyarakat sekitar, perbaikan sarana dan prasarana sosial,bentuk donasi lainnya, dan tanggung jawab produk, seperti kesehatan dan keselamatan konsumen, informasi produk, sarana, pengaduan konsumen, dan lain-lain. tanggung jawab sosial perusahaan meliputi kebijakan, jenis program, dan biaya yang dikeluarkan: pada laporan tahunan laporan tersendiri yang disampaikan bersamaan dengan laporan tahunan kepada Bapepam dan LK, seperti laporan keberlanjutan (sustainability report) atau laporan tanggung jawabsosial perusahaan (corporate social responsibility report). Pengungkapan dilakukan:

G4 PEDOMAN PELAPORAN KEBERLANJUTAN
Prinsip-prinsip untuk Menentukan Konten Laporan Prinsip-prinsip untuk Menentukan Kualitas Laporan PRINSIP-PRINSIP PELAPORAN Strategi dan Analisis Profil Organisasi Aspek Material dan Boundary Teridentifikasi Hubungan dengan Pemangku Kepentingan Profil Laporan Tata Kelola Etika dan Integritas Pengungkapan Standar Umum G4 Pedoman Pelaporan Keberlanjutan - GRI

G4 PEDOMAN PELAPORAN KEBERLANJUTAN
Panduan untuk Pengungkapan Pendekatan Manajemen Panduan untuk Indikator dan Pengungkapan Spesifik Kategori: Ekonomi Kategori: Lingkungan Kategori: Sosial Sub-Kategori: Praktik Ketenagakerjaan dan Kenyamanan Bekerja Sub-Kategori: Hak Asasi Manusia Sub-Kategori: Masyarakat Sub-Kategori: Tanggung Jawab atas Produk Pengungkapan Standar Khusus G4 Pedoman Pelaporan Keberlanjutan - GRI

G4 Prinsip Menentukan Konten Laporan
Prinsip: Organisasi harus mengidentifikasi para pemangku kepentingannya, dan menjelaskan bagaimana organisasi telah menanggapi harapan dan kepentingan wajar dari mereka. PELIBATAN PEMANGKU KEPENTINGAN Prinsip: Laporan harus menyajikan kinerja organisasi dalam konteks keberlanjutan yang lebih luas. KONTEKS KEBERLANJUTAN Principle: Laporan harus mencakup Aspek yang: Mencerminkan dampak ekonomi, lingkungan, dan sosial yang signifikan dari organisasi; atau Secara substantial memengaruhi asesmen dan keputusan pemangku kepentingan MATERIALITAS G4 Pedoman Pelaporan Keberlanjutan - GRI

G4 Prinsip Menentukan Kualitas Laporan - 1
Prinsip: Laporan harus mencerminkan aspek-aspek positif dan negatif dari kinerja organisasi untuk memungkinkan dilakukannya asesmen yang beralasan atas kinerja organisasi secara keseluruhan. KESEIMBANGAN Prinsip: Organisasi harus memilih, mengumpulkan, dan melaporkan informasi secara konsisten. Informasi yang dilaporkan harus disajikan dengan cara yang memungkinkan para pemangku kepentingan menganalisis perubahan kinerja organisasi dari waktu ke waktu, dan yang dapat mendukung analisis relatif terhadap organisasi lain. KOMPARABILITIAS G4 Pedoman Pelaporan Keberlanjutan - GRI

Prinsip: Informasi yang dilaporkan harus cukup akurat dan terperinci bagi para pemangku kepentingan untuk dapat menilai kinerja organisasi. AKURASI Prinsip: Organisasi harus membuat laporan dengan jadwal yang teratur sehingga informasi tersedia tepat waktu bagi para pemangku kepentingan untuk membuat keputusan yang tepat. KETEPATAN WAKTU

Prinsip: Organisasi harus membuat informasi tersedia dengan cara yang dapat dimengerti dan dapat diakses oleh pemangku kepentingan yang menggunakan laporan. KEJELASAN Prinsip: Organisasi harus mengumpulkan, mencatat, menyusun, menganalisis, dan mengungkapkan informasi serta proses yang digunakan untuk menyiapkan laporan agar dapat diuji, dan hal itu akan menentukan kualitas serta materialitas informasi KEANDALAN

G4 Pengungkapan Standar Umum - 1
G4 Pedoman Pelaporan Keberlanjutan - GRI

G4 Pengungkapan Standar Umum -2

G4 Pengungkapan Standar Khusus - 1

SR – Ilustration ANTAM SR PT ANTAM (Persero)

STRATEGY AND GOVERNANCE
Reporting Missmatch STRATEGY AND GOVERNANCE IMPLEMENTATION PLANS BUSINESS AS USUAL Business value STRATEGIC ISSUES FORECASTS / PLANS PAST PERFORMANCE Reporting content Reff: Slide by International Integrated Reporting Council

Sustainability Reporting dan Integrated Reporting SR - IR
Standar ID dirumuskan oleh International Integrated Reporting Council IR merupakan tren yang muncul dalam pelaporan perusahaan, untuk memberikan tawaran berupa representasi terpadu dari faktor-faktor kunci yang material bagi penciptaan nilai sekarang dan yang akan datang kepada pemodal. IR mengembangkan laporan terpadu dengan menggunakan dasar-dasar dan pengungkapan dalam SR. Melalui IR  organisasi secara singkat dapat menceritakan : tentang bagaimana strategi tata kelola kinerja prospek yang mengarah pada penciptaan nilai dari waktu ke waktu. IR bukanlah kutipan dari laporan tahunan biasa maupun kombinasi dari laporan keuangan tahunan dan laporan keberlanjutan. IR saling berhubungan dengan laporan dan komunikasi lain melalui referensi kepada informasi tambahan yang rinci yang disediakan terpisah. G4 Pedoman Pelaporan Keberlanjutan - GRI

Sustainability Reporting dan Integrated Reporting SR - IR
Meskipun tujuan pelaporan keberlanjutan dan pelaporan terpadu bisa saja berbeda, SR merupakan unsur intrinsik dari IR. SR mempertimbangkan relevansi keberlanjutan terhadap organisasi dan juga membahas prioritas keberlanjutan dan topik utama, dengan fokus pada dampak dari tren keberlanjutan, risiko dan peluang pada prospek jangka panjang, dan kinerja keuangan organisasi. Laporan keberlanjutan merupakan dasar untuk melakukan pemikiran dan pelaporan terpadu organisasi berupa masukan untuk mengidentifikasi isu-isu yang material, tujuan strategis dan asesmen kemampuan organisasi dalam mencapai tujuan tersebut, dan menciptakan nilai dari waktu ke waktu. G4 Pedoman Pelaporan Keberlanjutan - GRI

Integrated Reporting Stakeholder Theory – perusahaan dapat sustainable menjaga kinerjanya jika mampu menjaga hubungan dengan para stakeholder Corporate Governance – perusahaan mengarahkan dan mengendalikan organisasi dengan menjaga hubungan dengan para stakeholder dalam rangka meningkatkan kinerja perusahaan. G4 Pedoman Pelaporan Keberlanjutan - GRI

Integrated Reporting IR – dikembangkan dari proktik pelaporan keuangan dan environmentl, social dan governance, sebagai alat perusahaan untuk mengelola operasi, merk, reputasinya terhadap stakeholder dan mengelola risiko yang timbul dalam keberlanjutan organisasi (King, 2010) IR – laporan tunggal yang menyediakan informasi tentang risiko, peluang, strategi yang berhubungan dengan sosial, lingkungan, ekonomi dan keuangan sehingga stakeholder dapat menilai organisasi dalam menciptakan dan mempertahankan nilai dalam jangka pendek dan panjang (Leuner, 2012) IR – Laporan yang menyajikan informasi terkait keuangan, lingkungan, sosial dan aspek lain untuk disampaikan kepada stakeholder (Roth, 2014) G4 Pedoman Pelaporan Keberlanjutan – GRI,

Integrated Reporting International Integrated Reporting Council
Regulators Investors Standard setters Companies Accounting NGOs Chair: Prof Mervyn King CEO: Paul Druckman Reff: Slide by International Integrated Reporting Council

Integrated Reporting Visi:
Menyajikan informasi mengenai strategi organisasi, governance, kinerja dan potensi perusahaan yagn menggambarkan aspek komersial, social dan lingkungan. Laporan menyajikan secara jelas dan ringkas bagaimana perusahaan memiliki nilai saat ini dan di masa depan. Menggabungkan elemen pending keuangan, pendapat Manajemen, governance, sustainability secar komprehensif dan menunjukkan bagaimana hubungan antar elemen dan bagaimana elemen tersebut mempengaruhi organisasi dalam menciptakan dan mempertahankan nilai tambah jangka pendek, menengah dan panjang. Reff: Slide by International Integrated Reporting Council

Integrated Reporting Konsep dasar IR Elemen IR
Informasi lebih ringkas tentang nilai bukan sekedar keuangan Fokus pada strategi dan orientasi masa depan Mengurani jumlah volume laporan Meningkatkan keterkaitan antar informasi Elemen IR Diskripsi organisasi dan lingkunan eksternal Governance Peluang dan Risiko Strategi dan alokasi sumber daya Model bisnis Kinerja Pandangan prospek masa depan Reff: Slide by International Integrated Reporting Council

The Framework: Fundamental Concepts
An integrated report explains how an organization creates value over time. Value is not created by or within an organization alone. It is influenced by the external environment, created through relationships with stakeholders and dependent on various relationships. An integrated report therefore aims to provide insight about: The external environment that affects an organization The resources and the relationships used and affected by the organization, which we refer to as capitals How the organization interacts with the external environment and the capitals to create value over the short, medium and long term. The external environment, including economic conditions, technological change, societal issues and environmental challenges, sets the context within which the organization operates. At the core of the organization is its business model, which draws on various capitals as inputs and, through its business activities, converts them to outputs (products, services, by-products and waste). The organization’s activities and its outputs lead to outcomes in terms of effects on the capitals. Continuous monitoring and analysis of the external environment in the context of the organization’s mission and vision identifies risks and opportunities relevant to the organization, its strategy and its business model. The organization’s strategy identifies how it intends to mitigate or manage risks and maximize opportunities. It sets out strategic objectives and strategies to achieve them, which are implemented through resource allocation plans The value creation process is not static; regular review of each component and its interactions with other components, and a focus on the organization’s outlook, leads to revision and refinement to improve all the components. The Value Creation Process

Integrated Reporting Sumber daya (input) dan outcome
Financial : dana yang diperoleh melalui modal, utang, internal Manufactured: obyek fisik manufaktur, gedung, peralatan Intellectual : pengetahuan, system, prosedur, reputasi Human – sumber daya manusia, kompetensi, pengalaman, motivasi Social relationship – institusi dan hubungan antar komunitas dan stakeholder Natural – sumber daya alam yang dapat dan tidak dapat diperbaharuai yagn mendukung tersedianya barang dan jasa Reff: Slide by International Integrated Reporting Council

Integrated Reporting Processs Visi dan misi
Governance : dana yang diperoleh melalui modal, utang, internal Risiko dan peluang Strategi alokasi sumber daya Business model: Input Business activities Output Outcomes Kinerja Outlook Reff: Slide by International Integrated Reporting Council

Integrated Reporting Manfaat (Fellow 2012)
Pemahaman yang lebih baik bagaimana perusahaan menciptakan nilai Komunikasi kepada pihak eksternal yang lebih konsisten Analisis masa depan yang lebih tepat Bermanfaat bagi perusahaan dalam menentukan value creation indicators Reff: Slide by International Integrated Reporting Council

Integrated Reporting Komunikasi Biaya Manajemen Risiko
Informasi lebih sesuai kebutuhan Informasi non keuangan lebih akurat Kesepakatan investor dan stakeholder lebih besar Pengembangan Bahasa informasi yang sama Kolaborasi yang lebih kuat Kejelasan hubungan dan komitmen antar fungsi Pelaporan internal dan eksternal lebih konsisten Manajemen Risiko Kepsercayaan tinggi dari pemegang saham utama Meningkatkan kemampuan mengindentifikasi dan mengelola risiko Reputasi risiko yang rendah Biaya Keputusan alokasi sumber daya lebih baik Identifikasi peluang yang lebih baik untuk efisiensi, diferensiasi dan inovasi Cost of capital yang lebih rendah karena disclosure lebih baik Reff: Roth 2014

Why should you care about <IR>?
Communicating vs. Complying Reporting the Intangibles Breaking Down Silos Increasing Transparency Bob Laux, Senior Director of Financial Accounting and Reporting Microsoft Corporation, AICPA Insights Article writes ‘why you should care about <IR>’: 1. Communicating vs. Complying A lot of financial executives have complained about the state of financial reporting. It seems like a compliance exercise versus a mechanism for communicating business performance. We need to get out of the compliance mindset and embrace mechanisms that tell the organization’s financial story in the best—and most transparent way. <IR> provides a holistic method for explaining how the organization is doing, and how the management team thinks it will do in the future. 2. Reporting the Intangibles It’s not just about physical or financial assets any more: The value drivers of a company are increasingly intangible, not just tangible assets, such as intellectual and human capital. The transformation from a manufacturing economy to an information economy (or knowledge) has not been matched by similar changes in financial reporting. <IR> provides a holistic view that helps organizations rooted in the information age (or knowledge) report on their real sources of value and accomplishments beyond financial results. 3. Breaking Down Silos Integrated thinking is the active consideration by an organization of the relationships between its various operating and functional units and the capitals that the organization uses and affects. Integrated thinking leads to integrated decision-making and actions that consider the creation of long term, as well as short and medium term, value. Integrated thinking can be contrasted with traditional ‘silo thinking’. It takes into account the connectivity and interdependencies between the range of factors that have a material effect on an organization’s ability to create value over time. 4. Increasing Transparency Integrated reporting is a concept designed to improve transparency and help organizations communicate more information about performance to investors. Using integrated reporting, CFOs have a chance to take a leadership role in telling the company story in a more effective way, making an even bigger impact on their organizations. Bob Laux Senior Director of Financial Accounting and Reporting Microsoft Corporation AICPA Insights Article Reff: Slide by International Integrated Reporting Council

<IR>: A new focus
concise communication about value Financial reporting Other reporting strategy, governance, performance, prospects <IR> is consistent with developments in financial and other reporting, but an integrated report also differs from other reports and communications in a number of ways. In particular, it focuses on the ability of an organization to create value in the short, medium and long term, and in so doing it: is a concise communication about how an organization’s strategy, governance, performance and prospects, in the context of its external environment, lead to the creation of value over the short, medium and long term. Has a combined emphasis on conciseness, strategic focus and future orientation, the connectivity of information, and the capitals and their interdependencies Emphasizes the importance of integrated thinking within the organization. Reff: Slide by International Integrated Reporting Council

What is <IR>? integrated thinking Integrated Reporting
Integrated Reporting <IR>: A process founded on integrated thinking that results in a periodic integrated report by an organization about value creation over time and related communications regarding aspects of value creation. Integrated report: A concise communication about how an organization’s strategy, governance, performance and prospects, in the context of its external environment, lead to the creation of value in the short, medium and long term. Integrated thinking: The active consideration by an organization of the relationships between its various operating and functional units and the capitals that the organization uses or affects. Integrated thinking leads to integrated decision-making and actions that consider the creation of value over the short, medium and long term. integrated report Reff: Slide by International Integrated Reporting Council

<IR> aims to: Enhance accountability
Efficient and productive allocation of capital Cohesive and efficient approach to corporate reporting Support integrated thinking <IR> aims to:  Improve the quality of information available to providers of financial capital to enable a more efficient and productive allocation of capital  Promote a more cohesive and efficient approach to corporate reporting that draws on different reporting strands and communicates the full range of factors that materially affect the ability of an organization to create value over time  Enhance accountability and stewardship for the broad base of capitals (financial, manufactured, intellectual, human, social and relationship, and natural) and promote understanding of their interdependencies  Support integrated thinking, decision-making and actions that focus on the creation of value over the short, medium and long term. Enhance accountability Reff: Slide by International Integrated Reporting Council

The Framework: Core features
Fundamental Concepts Guiding Principles Content Elements Value Creation for the organization and for others The Capitals The Value Creation Process The Framework has 3 core parts: Fundamental concepts that explain the foundations or conceptual underpinning of <IR>, Guiding Principles that inform the content of an integrated report and how information in the report is presented, and Content Elements, which are essentially categories of information that are to be included in an integrated report. Fundamental Concepts: An integrated report aims to provide insight about the resources and relationships used and affected by an organization – these are collectively referred to as “the capitals” in this Framework. It also seeks to explain how the organization interacts with the external environment and the capitals to create value over the short, medium and long-term. Reff: Slide by International Integrated Reporting Council

The Framework: Fundamental Concepts
<IR> explains how an organization creates value over time. Value creation, therefore, lies right at the heart of <IR>. Providers of financial capital are interested in the value an organization creates for itself. They are also interested in the value an organization creates for others when it affects the ability of the organization to create value for itself, or relates to a stated objective of the organization (e.g., an explicit social purpose) that affects their assessments. The ability of an organization to create value for itself is linked to the value it creates for others. This happens through a wide range of activities, interactions, and relationships in addition to those, such as sales to customers, that are directly associated with changes in financial capital. These include, for example, the effects of the organization’s business activities and outputs on customer satisfaction, suppliers’ willingness to trade with the organization and the terms and conditions upon which they do so, the initiatives that business partners agree to undertake with the organization, the organization’s reputation, conditions imposed on the organization’s social licence to operate, and the imposition of supply chain conditions or legal requirements. When these interactions, activities, and relationships are material to the organization’s ability to create value for itself, they are included in the integrated report. Reff: Slide by International Integrated Reporting Council

The Framework: Guiding Principles
Strategic focus and future orientation Connectivity of information Stakeholder relationships Materiality Conciseness Reliability and completeness Consistency and comparability Underpins preparation Informs content Presentation of information Judgement is needed Guiding Principles underpin the preparation of an integrated report, informing the content of the report and how information is presented These Guiding Principles are applied individually and collectively for the purpose of preparing and presenting an integrated report; accordingly, judgement is needed in applying them, particularly when there is an apparent tension between them (e.g., between conciseness and completeness). A Strategic focus and future orientation B Connectivity of information C Stakeholder relationships D Materiality E Conciseness F Reliability and completeness G Consistency and comparability Reff: Slide by International Integrated Reporting Council

The Framework: Content elements
Organizational overview and external environment Governance Business model Risk and opportunities Strategy and resource allocation Performance Outlook Basis for preparation and presentation General reporting guidance Questions to be answered Unique story Connections apparent Not a set sequence Not isolated, standalone sections The Content Elements are questions that should be answered in in a way that best expresses the organization’s unique value creation story, and makes the connections between the Content Elements apparent They are not intended to appear in a set sequence, and they are not isolated – they are fundamentally linked to each other and are not mutually exclusive. Reff: Slide by International Integrated Reporting Council

TERIMA KASIH Akuntan Profesi untuk Mengabdi pada Negeri Dwi Martani
Dosen Departemen Akuntansi FEB Universitas Indonesia atau

Referensi Roth H. P. (2014), Is Integrated Reporting in the Future?, the CPA Journal, March 62-67 King M. (2010), /International Integrated Reporting Committee Forms, Business and the Environment, September, 6-8. Fellow (2012) Integrated Reporting Leads to Better Business Understanding, Accounting Practice, 8(25), 1026 Leuner, J. B. (2012), Integrated Reporting Takes Hold, Communication World. 29 (2) Botosan, Cristine A., (1997). Disclosure level and the cost of equity, The Accounting Review, Vol 72. No 1, Sengupta, Partha., (1998), Corporate disclosure quality and the cost of debt, The Accounting Review, Vol 74. No 459, -474. Keputusan Babepem dan LK Kep-481/BL/2012 G4 Pedoman Pelaporan Keberlanjutan, Global Reporting Initiatives Slide Integrated Reporting by International Integrated Reporting Council Reff: Slide by International Integrated Reporting Council

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