mid exam_fernandhi dwi prakoso_115020307111050

8/18/2019 Mid Exam_Fernandhi Dwi Prakoso_115020307111050

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Name : Fernandhi Dwi Prakoso

NIM : 115020307111050

MIDDLE EXAM ACC!N"IN# $CIAL %EP%"IN#

1& 'ha( is #%I)

GRI report is a conceptual framework that is credible and trustworthy in sustainability reporting

that can be used by various organizations of different size, sector, and location. Transparency

about the sustainability of the organization's activities is an important concern from various

stakeholders, including companies, workers, G!s, investors, accountants, and others. GRI relies

heavily on the cooperation of a network of e"perts from various stakeholders in the consultation.

#ith the consultation of this for several years and continuous, then the concept of the GRI

framework is an improvement and an increase in its practitioners.

2& *ow is (he *is(or+ o, #%I in -rie,)GRI was firstly founded in $% non&profit organizations the oalition for (nvironmentally

Responsible (conomies )(R(%* and the Tellus Institute in +- located at oston. /romer

(R(% ("ecutive 0irector 0r. Robert 1assie and 0r. 2llen #hite make a framework for

environmental reporting, they estabilished a Global Reporting Initiative )GRI* pro3ect

department. They have aim that to create an accountability mechanism to ensure companies

following the (R(% 4rinciples for environmental responsibility and to get many investors.

In +5, multi&stakeholder %teering ommittee was estabilished to develop GRI6s Guidance.

They mandate to do more than the environment, and the GRI6s /ramework was broadened to

include social, economic, and governance issues. GRI6s guidance became a %ustainability

Reporting /ramework for the first time, with the Reporting Guidelines at its core.

3& *ow (o A../+ #%I a( om.anies and orania(ion in (he wor/d)

/rom the record of history, GRI have many of developed version that every its version has

broadened and e"panded to fulfill perfection its %ustainability Reporting /ramework. #hen its

unveiled in 7887 at the #orld %ummit, $(4 embraced GRI and invited $ member states to

host it. 2nd until now, many companies and organization in the world using it because the GRI

Guidelines offer an international references. The Guidelines are useful to prepare of any type data

which re9uires disclosure.

& 'h+ do om.anies and orania(ion 4sin #%I)

ecause using GRI Guidelines to their sustainability report make companies or:and organization

get some trusts from the investors and positive thinking from social environment. ecause, right

now, many investors and socials e"pecting to the company or:and organization make a goodcontributions to their environment.

5& *ow is (he re/a(ionshi. -e(ween #%I and C$%)

#e know that GRI is a guideline to report social, economic, and governance issues held by

companies and organizations, so to make a sustainability report we need GRI Guidelines. 2nd

right now, sustainability report have many types, like ecological footprint reporting,

environmental social governance )(%G* reporting, triple bottom line )T;* reporting, and

Cor.ora(e $oia/ %es.onsi-i/i(+ C$%6 re.or(in. GRI seeks to make sustainability reporting


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by all organizations as routine as financial reporting. %ustainability report like %R must include

GRI inside to report the social responsibility of their companies and organization.

& 'h+ #%I 4ide/ines are mos( ommon/+ 4sed)

It is because GRI Guidelines can help improve disclosure by identifying the better durability

indicators, and improving things to compare and standardize reporting. %urvey from

• Reduce business costs and increase efficiency

• 0evelop innovative products and services for access to new markets

• Improve the reputiation and brand value

• Recruit and retain best human resources

• Gain better access to the main investor

• Increase the value of public companies

• Reduce liability through the integration of risk management

7& *ow #%I 4ide/ines were rea(ed)

GRI Guidelines were created in +- from (R(% in partnership with the Tellus Institute

in oston by write e"posure drafts, also multi&stakeholder %teering ommittee in +5

broadened GRI Guidelines to include social, economic, and governance issues.

The first version of the guidelines was launched in 7888, and the ne"t year, %teering

ommittee make advice to separated (R(% and GRI as an independent institution.

The second version of the Guidelines, known as G7, was launched and referenced in

7887 when #orld %ummit in %ustainable 0evelopment in =ohannesburg. The $nited

ations (nvironment 4rogramme )$(4* embraced GRI and invited $ member states

to host it.

GRI6s guidance was developed by 788? which is launch of the third generation, G@. 2fter

G@ was launched, GRI e"panded its strategy and Reporting /ramework, and built

powerful alliances. GRI has regional offices in some of key territories. GRI published the G@.+ Guidelines in 78++, its an update from G@ that e"panded

guidance on reporting gender, community and human rights&related performance.

The fourth conference in 1ay 78+@, GRI released the latest generation of its Guidelines,

GA.

8& P/ease .ro9ide a s4s(aina-i/i(+ re.or( eam./e 4sin #%I)


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1y %ustainability Report e"ample is oca ola ompany

2nd this is the GRI report screenshoot )full GRI @.+ report attached in folder Bsustainability

reportC*


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mid exam_fernandhi dwi prakoso_115020307111050

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