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Standar Global Audit Sosial

Sejumlah organisasi telah mengembangkan standar untuk menilai kinerja perusahaan. Termasuk

International Organisation for Standards (ISO 14001, 14063, dan 26000), Global Reporting Initiative,

Social Accountability 8000, the Institute of social and Ethical Accountability (ISEA), AccountAbility

(AA 1000), dan pedoman yang di publikasikan oleh United Nations Global Compact.

Ringkasan Standar Global Audit Sosial

ISO 14001 Global Reporting

Initiative

SA 8000

Sumber 1996 1997 1997

Ruang Lingkup Standar Pengelolaan

Lingkungan

Kinerja Ekonomi,

lingkungan, dan Sosial

Meningkatkan kondisi

tenaga kerja dan

pelaporan publik

Tata Kelola Dewan ISO, dewan

pengurus dan komiteteknis

Dewan pengurus

pemangku kepentingan,penasihat teknis

SAI, organisasi non

pemerintahan, serikatburuh

Anggota Negara anggota ISO,

lingkungan organisasi

non pemerintahan.

Lingkungan perusahaan,

hak asasi manusia,

kelompok buruh, asosiasi

industri, pemerintahan

Perusahaan dan pemasok,

asosiasi perdagangan,

lingkungan pemerintah

dan lingkungan organisasi

non pemerintahan

Sumber Dana Iuran anggota ISO,

penjualan dokumen,

relawan

Yayasan, perusahaan,

pemerintah

Yayasan, hibah,

pendapatan dari kegiatan

dan jasa

ISEAA AA 1000 United Nation

Global Compact

ISO 14063 ISO 26000

Sumber 1999 1999 2001 Target

pelaksanaan:

2010

Ruang Lingkup Etika akuntansi,

audit, dan

pelaporan

Prinsip operasi

perusahaan, hak

asasi manusia,

tenaga kerja.

Panduan

komunikasi

lingkungan

Standar tanggung

jawab sosial

Tata Kelola ISEA, anggota

bisnis, organisasinirlaba, akademis,

konsultan

Kelompok

pemangkukepentingan,

masalah jaringan

global.

Komite teknis ISO,

kelompok kerja

Pengurus teknis

ISO, kelompokkerja

Anggota Anggota

pemangku

kepentingan

Perusahaan,

organisasi tenaga

kerja, organisasi

non pemerintah

Negata anggota

ISO, perusahaan,

organisasi non

pemerintah,

konsultan,

Negara anggota

ISO, sektor publik

dan swasta

Sumber Dana Pendapatan

keanggotaan,

riset, yayasan

Yayasan dan

pemerintah

Iuran anggota

ISO, penjualan

dokumen,relawan

Iuran anggota

ISO, penjualan

dokumen,relawan

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Setiap standar berkonsentrasi pada kombinasi manfaat ekonomi yang difokukan secara internal bagi

perusahaan, dan secara eksternal berfokus pada manfaat sosial bagi lingkungan dan pemangku

kepentingan. Banyak perusahaan yang berkomitmen untuk menerapkan standar dan telah membuat

laporan mereka secara online bagi para pemangku kepentingan mereka dan masyarakat umum.

Beberapa perusahaan telah memasukkan standar ke dalam rencana strategis mereka, dan

pemangku kepentingan mengharapkan perusahaan untuk mematuhi standar-standar global.

Pelaporan Sosial dan Lingkungan

Selain melakukan pengukuran kinerja sosial yang luas, beberapa organisasi telah melakukan

tindakan tambahan pelaporan usaha mereka melalui laporan sosial perusahaan. Seperti yang

dilaporkan dalam sebuah survei internasional tentang tanggung jawab perusahaan pada tahun 2008.

laporan tersebut menyatakan bahwa pelaporan tanggung jawab perusahaan telah terus meningkat

sejak tahun 1993 dan telah meningkat secara substansial dalam enam tahun terakhir sejak tahun2002.

Scan gambar

ketika kita melihat pelaporan sosial dari berbagai negara, Jepang dan Inggris termasuk kedalam

daftar paling. Namun, peningkatan terbesar dalam pelaporan 2005-2008 yang sejak tahun 1993 dan

telah meningkat secara substansial dalam enam tahun terakhir sejak tahun 2002.

when we look at social reporting by country, Japan and the United Kingdom top the list of

percentage of firms reporting. however, the largest increases in reporting from 2005 to 2008 were

seen in the United State and in Europe, where Spain, the Netherlands, and italy all showed dramatic

increases, attributed to increased government insistence on reporting as mentioned earlier. In Spain

63 percent of firm now have social report (up from 25 percent), in the Netherlands reporting

increased to 63 percent (up from 29 percent) and in Italy the percentage of firms reporting was 59

percent (up from 31 percent in 2005).

in another study undertaken by the Social Investment Research Analysts Network (SIRAN) in 2006,

79 companies from the Standard and Poor's (S&P) 100 index had Special sections of their websites

dedicated to sharing information about their social and environmental policies and performance.

Over one-third reported that their reports were based on the Global Reporting Initiative

Sustainability Reporting guideline. Forty-three companies in the S&P Index issued corporate social

responsibility reports, up from 39 percent in 2005.

According to one study, most firms are motivated by ethical concerns when publishing their socialresponsibility reports. Ethical drivers replaced economic considerations as the primary motivator for

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publishing these reports, a complete reverse from a view years ago when economic considerations

were viewed as the most important.

Balance Scorecard

In addition to formal social responsibility reports, organizations have turned to other social reporting

methods to communicate with their stakeholder. Balance scorecard is a focused set of key financial

and nonfinancial indicators, with four quadrants or perspectives: internal business processes,

learning and growth, customer, and financial. Balance in this case, does not necessarily mean

equal; rather, it is a tool to encourage managers to develop and use performance metrics that cover

all aspect of performance.

Traditional financial measures are necessary, but no longer sufficient, indicators of business success.

Financial measures tell the story of past events, an adequate story for industrial-age companies for

which investments in longterm capabilities and customer relation were not critical for success. These

measures are inadequate, however, for guiding and evaluating the journey that information age

companies must take to create future value through investment in customers, suppliers, employees,

processes, technology, and innovation.

Organizations report several motivations for adopting a balanced scorecard approach. These include

economic considerations, ethical considerations, innovation and learning, employee motivation, risk

management or risk reduction, access to capital or increased shareholder value, reputation or brand,

market position or share, strengthened supplier relationship, and cost saving. Four primary reason

were citied for adopting balance scorecard: the need to track progress toward achieving

organizational goals, the need to align employee behavior with an organizations strategic objectives,

the need to communicate strategy to everyone in a clear and simple manner, and the need to

measure performance at different level in an organization strategies.

Triple Bottom Line

Another approach to reporting corporate social performance is captured by the term triple bottom

line. Bottom line refers, of course, to the figure at the end of a company financial statement that

summarizes its earnings, after expenses. Triple bottom line reporting occurs when companies reportto stareholders not just their financial resultsas in the traditional annual report to shareholders

but also their environmental and social impacts. Financial, social, and environmental result, taken

together as an integrated whole, constitute a companys triple bottom line.

As in the trend toward social reporting, firm in Europe have more quickly accepted triple bottom line

than hace those in the United State. European executives have seized on this notion as both a

proactive way to provide stakeholders with increase transparency and a broader framework for

decision making.

Businesses have recognized, either through adherence to their value and mission or from externally

imposed pressures, that stakeholders demand greater transparencythat is, clear public reporting

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of an organizations performance to various stakeholders, and full reporting of not only financial but

also social and environmental data. As firms accept the importance of stakeholders in their quest for

financial viability, companies have discovered and welcomed new approaches for disclosure of

information such as social auditing, us of the balance scorecard, and triple bottom line reporting.