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Seminar 3
1
PP 47/2012 Pasal 6
Pelaksanaan
VOLUNTARY OR MANDATORY?
Until now, most companies around the world essentially disclose social
& environmental information in their annual reports on a voluntary
basis. This includes Indonesia.
However, it is important to note that Under PSAK No. 24, Indonesian
companies are required to disclose employee benefit information in
their annual reports (IAIGlobal 2006).
Other social disclosure items such as Training and Education are
voluntary although the social activities in relation to some of those
items are mandatory.
E.g. Under Undang-undang no. 13 th 2003, Companies must exclude
child labour aged under 13 years.
Stakeholders
Political
Groups
Customers
Governments
Investors
Communities
Firm
Labour
Unions
Creditors
Employees
Suppliers
Trade
Associations
Source: Cahaya et
al. (2006); Deegan
(2009), etc.