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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
SA 8000
Sumber 1996 1997 1997
Ruang Lingkup Standar Pengelolaan
Kinerja Ekonomi,
lingkungan, dan Sosial
Meningkatkan kondisi
tenaga kerja dan
pelaporan publik
Tata Kelola Dewan ISO, dewan
pengurus dan komite
Dewan pengurus
pemangku kepentingan,
penasihat teknis
SAI, organisasi non
pemerintahan, serikat
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,
Yayasan, perusahaan,
Yayasan, hibah,
pendapatan dari kegiatan
dan jasa

ISEAA AA 1000 United Nation
Global Compact
ISO 14063 ISO 26000
Sumber 1999 1999 2001 Target
Ruang Lingkup Etika akuntansi,
audit, dan
Prinsip operasi
perusahaan, hak
asasi manusia,
tenaga kerja.
Standar tanggung
jawab sosial
Tata Kelola ISEA, anggota
bisnis, organisasi
nirlaba, akademis,
masalah jaringan
Komite teknis ISO,
kelompok kerja
Pengurus teknis
ISO, kelompok
Anggota Anggota
organisasi tenaga
kerja, organisasi
non pemerintah
Negata anggota
ISO, perusahaan,
organisasi non
Negara anggota
ISO, sektor publik
dan swasta
Sumber Dana Pendapatan
riset, yayasan
Yayasan dan
Iuran anggota
ISO, penjualan
Iuran anggota
ISO, penjualan
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 tahun
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 social
responsibility reports. Ethical drivers replaced economic considerations as the primary motivator for
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 report
to 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
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.