Implementasi

COSO ERM 2017 dan OCEG

RISK
Kelompok 2:
Bobot Adi Prakoso (1906456502)
Leoni Dynka E (1906456591)
Mariyatul Qibtiyyah (1906421455)
Rudi Ismoyo (1906456641)
 UNILEVER CORPORATE GOVERNANCE STRUCTURE
BOARD

Compensation Corporate Responsibility Nominating and Corporate

Audit Committee
Committee Committee Governance Committee

CEO CFO

Global Code
Disclosure
and Policy
Committee
Committee
 Risk Management

CEO bertanggung jawab

Board wajib mengidentifikasi
dan mengelola risiko sebagai
strategi Unilever untuk
mencapai tujuan jangka
panjangnya
BOARD CEO mengelola risiko dan reputasi
perusahaan, serta menerapkan
manajemen risiko dengan
persetujuan Board

RISK
MANAGEMENT
OVERSIGHT

Pengelolaan risiko dan
pengawasannya secara khusus
menjadi salah satu tugas utama
Audit Committee beserta
dengan pengaturan internal
control perusahaan
AUDIT
CHIEF AUDITOR
COMMITTEE
Audit Committee menunjuk
Chief Auditor dalam
pelaksanaan tugasnya agar
dapat mendukung pengawasan
manajemen risiko
 Audit Committee

1st 2nd 3rd 4th

Identifikasi Review Prosedur Pengawasan ENABLED

Approval terkait
setiap proposal yang Pembentukan Pengawasan atas
Me-review berbagai berbagai prosedur aktivitas manajemen
berkaitan dengan
rekomendasi dan terkait penanganan sehubungan dengan:
ganti rugi karyawan;
laporan terkait risiko tentang masalah (a) perencanaan
dari Chief Auditor, akuntansi, pajak;
Identifikasi risiko
dan CEO atau dari pengendalian (b) pembiayaan
perusahaan dan
Committee lainnya internal, dan audit (c) penerapan
rencana mitigasi /
respons terkait; teknologi informasi,;

RISK MANAGEMENT
DESIRED CULTURE

Values:

Integrity

Respect

Responsibility

Pioneering
 STRATEGY
&
OBJECTIVE SETTING
BUSINESS CONTEXT

Plastic packaging Customer

Talent Safe and high quality

products
Supply chain

Legal and
regulatory

Financial Risk
(Credit & Tax)

Brand Preferences

Economic and
political instability

Business transformation Portfolio management

Systems and information Ethical

FORMULATE BUSINESS OBJECTIVE

Business
transformation

Customer

Plastic packaging Financial Risk (Credit &

Tax)
Brand Preferences
Safe and high quality
Safe and high quality products
products
Supply chain
Legal and regulatory
Economic and political
instability
Ethical
Systems and
information

Portfolio management

Talent Risk
 RISK APPETITE
Pertumbuhan Efisiensi dan Efektivitas
Ambisi Unilever untuk terus
Pertumbuhan Unilever harus
meningkatkan efisiensi dan efektivitas
konsisten, kompetitif,
operasional
menguntungkan dan bertanggung
jawab Supply chain

Brand Preferences
Business transformation

Customer
Legal and regulatory

Portfolio management
Systems and information
Economic and political instability
Talent

Plastik dan Iklim Peringkat Kredit A

Tujuan Unilever untuk
Tindakan Unilever pada masalah seperti mempertahankan peringkat
plastik dan perubahan iklim harus kredit tunggal A dalam
mencerminkan urgensinya, dan tidak jangka panjang
dibatasi oleh ketidakpastian dampak
potensial
Plastic packaging

Safe and high quality products Financial Risk (Credit & Tax)
 Performance – Identifies Risk
BOD mereview prospek Melakukan identifikasi & penilaian aktivitas di
jangka panjang perusahaan seluruh level perusahaan & faktor-faktor internal &
eksternal yang mempengaruhi:

Periode: Short term (0-2 years)

Medium term (3-10 years)
Perkembangan perusahaan di
Long term (>10 years)
masa depan

Scenario: Individual principal risk Kinerja perusahaan

Multi risk
Posisi keuangan & arus kas

Posisi likuiditas & fasilitas

Definisi Akar Divisi Perubahan pinjaman
Risiko Permasalahan terkait dr thn lalu
 Performance – Identifies Risk
Principal Risk: Multi Risk:

Brand Preference Safe & High Quality Contamination issue =>

Product lower sales of products &
Portfolio Management the temporary closure of
Systems & Information our largest sourcing unit.
Climate Change Business Major global incident => an
Transformation outage for a year in a sourcing
Plastick Packaging unit & significant water
Economic & Political shortages in key developing
Instability markets
Customer

Treasury & Tax Lack of progress against

Talent our plastic packaging &
Ethical loss of our 3 largest
Supply Chain customers

Legal & Regulatory

 Performance
- Assesses Severity of Risk - Prioritizes Risks
BOD mempertimbangkan:
• Periode & ekspektasi bahwa perusahaan akan terus beroperasi & memenuhi
kewajibannya.
• Fasilitas utang & ruang utang yang tersedia saat ini.
• Potensi dampak dari scenario, baik sebagai individual principal risk maupun multi risk.
 Performance
- Assesses Severity of Risk - Prioritizes Risks

Risiko paling signifikan: Coronavirus (COVID-19)

Plastic Packaging: tekanan untuk mengurangi

3 risiko yang mengalami peningkatan tingkat risiko:
penggunaan plastik.
Customers: pertumbuhan e-commerce dan
saluran baru lainnya.
Transformasi Bisnis: tekanan untuk digitalisasi
bisnis Unilever.

2 Risiko yang menjadi fokus perusahaan: CLIMATE CHANGE

PLASTIC PACKAGING
 Performance
- Implements Risk Responses – Develops Portfolio View

Perusahaan menetapkan:
• Respon terhadap risiko => accept, reduce, avoid, or pursue.
• Bentuk Tindakan atau kebijakan terkait respon tersebut.
• Pegawai atau divisi yang terkait atau bertanggung jawab.

Dalam memilih respon, perusahaan mempertimbangkan:

• Konteks bisnis
• Costs & Benefits
• Ekspektasi
• Prioritas Risiko
• Risk Appetite
• Risk Severity

Perusahaan meninjau kembali profil risiko dan respon risiko, baik principal risk maupun multi
risk, secara menyeluruh (entity-wide view).
 Contoh 1

Respon
Penjelasan Risiko

Akar
Permasal Bentuk
ahan Tindakan /
Kebijakan

Perubaha
n dari
tahun lalu
Contoh 2: Plastic Packaging
 Review & Revision
15. Assesses Substantial Change
Substantial Change
Future policy and regulation
Climate change
Plastic packaging
Water scarcity
Changing consumer preferences
Digital and Technology Revolution
Managing Risk
Improving waste infrastructure
Reducing carbon emissions
Ending deforestation
Rethinking plastic
Reducing water used
Protecting nature through sustainable
sourcing
Serve specific consumer segments
Enhanced AI, robotics and IoT
 Review & Revision
16. Reviews Risk and Performance
Water Scarcity
Risk Unable to access water or
experience declining water
quality
Response Investing in new products and
formulations that work just as
well with less water, poor
quality water or no water
Monitoring • Total water used
Indicators • Total volume of water
recycled and reused
Extreme weather
Disruption across manufacturing
process and the distribution of
products to our customers
• Monitor changing weather patterns
and take action to mitigate negative
affects
• Secure alternative key material
supplies at short notice
• Use sustainable building Standards
Extreme change of weather pattern
Information System
The cyber-attack threat of
unauthorized access and misuse of
sensitive
information or disruption to
operations
• Have firewalls and threat
monitoring systems in place
• Complete with immediate
response capabilities
• Annual program of testing of
access controls
• number of attacks attempt
• number of attacks handled
• the magnitude of the impact
 Review & Revision
17. Pursues Improvement in ERM

New Compile higher-quality data (e.g., water, waste,

technology greenhouse gas emissions, and safety incidents) in a
centralized system

Risk Unilever is one of the largest end-users of palm oil.

appetite Unilever committed to achieving zero net deforestation
associated with not only palm oil but also other
commodities (soy, paper and board and beef) by 2020.

Peer Unilever works on a wide portfolio of projects, combining

comparison the search for breakthrough technologies to respond to
competitors, moves into new markets, and makes
products more sustainable.
 Information, Communication, & Reporting
18. Leverages Information and Technology

Digital channels bring opportunities for more targeted marketing, deeper engagement and
stronger connections between brands and consumers all over the world.

Continued digitalization of our business models and processes together with enhancing data
management capabilities is a critical part of our transformation.

The digitalization of business ensure an integrated and holistic approach.

Unilever also monitors the volume of change programs under way in an effort to stagger the
impact on current operations and to ensure minimal disruption.
 Information, Communication, & Reporting
19. Communicate Risk Information

Internal Context
Board of Directors Operational Managements Employees

•• Board meetings •• Verbal communication •• Training or seminars

•• Written internal document •• Electronic Messages
•• platform for
•• reporting concerns around
business integrity

External Context

Investors Suppliers Customers NGO & Communities

•• Annual general meeting •• Supplier code of •• Product labeling •• Annual general meeting
of shareholders conduct •• Authorized retailers of shareholders
•• Annual report, risk •• Management meetings •• Sustainability report
filing
 Information, Communication, & Reporting
20. Reports on Risk, Culture, and
Performance

Operational
Board of Directors
Managements
•• Provides strategic oversight •• Oversees day-to-day
for critical risks to the entity operations that incorporate
risk responses
Employees
•• Perform day-to-day
operations that incorporate
risk responses

Dalam laporan tahunannya Unilever tidak hanya melaporkan kinerja keuangannya, tetapi juga
memaparkan risiko serta budaya yang melekat pada perilaku bisnis Unilever. Terdapat bagian tersendiri
dalam laporan keuangan yang menguraikan risiko-risiko yang dihadapi Unilever.
Thank you...