Combined PPT SusAcc

Sustainability
Management
&
Sustainability
Policy
PRODI D-IV AKUNTANSI SEKTOR PUBLIK AP 2022/2023

MATA KULIAH AKUNTANSI KEBERLANJUTAN
WASTE COMMITTED
HOME CO₂ EMISSIONS SOCIAL ACTION
MANAGEMENT EMPLOYEES
KELOMPOK 4
DINIS DWI S. R. YOLINDA APRILLIA

NIM. 4132210006 NIM. 4132210049
RAMIZ FIRAS
NIM. 4132210052
TABLE OF CONTENT
What is Sustainability
Management?
Why We Need Sustainability Policy Levers for Sustainability:

Public Policy The Federal Level
Policy Levers for Sustainability: Policy Levers for Sustainability:

The State Level The Local Level
Sustainability Measurement The Politics of Sustainability

and Metrics
01.
What is Sustainability
Management?
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“Sustainability management is economic

production and consumption that minimizes
environmental impact and maximizes
resource conservation and reuse.”
(Cohen et al., 2015)

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CONTEXT
● Isu keberlanjutan dan perlindungan lingkungan telah menjadi inti dari berbagai
dialog ekonomi dan politik
● Bumi yang semakin padat penduduk mengakibatkan sumber daya tak
terbarukan menjadi semakin menipis
● Manajemen energi, air, dan limbah oleh perusahaan perlu dilakukan namun
tentunya akan menambah biaya
● Semakin baik organisasi mengadopsi fundamental keberlanjutan pada
organisasi, semakin baik organisasi tersebut menjalankan operasinya
● Sustainability management akan berkontribusi mengelola perekonomian global,
memastikan pertumbuhan jangka panjang, dan mengamankan masa depan
yang berkelanjutan
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Evolution of Environmental Movement

Wilderness Conservation Redefinisi Isu Lingkungan
- Theodore Roosevelt, abad ke-20 - Rachel Carson dan Barry Commoner,
- Perlindungan terhadap lingkungan tahun 1970-an
hanya merupakan masalah bagi - Kualitas dan kesehatan lingkungan
kalangan elit merupakan kepedulian bersama
Traditional View Sustainability Management Framework

Perlindungan terhadap lingkungan Kesejahteraan ekonomi yang
dan produktivitas ekonomi selalu berkelanjutan sangat bergantung pada
menghadapi trade-off kesehatan lingkungan
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Sustainability Perspectives
● Dengan sustainability perspective, akan muncul upaya untuk menggunakan teknik dan
kebijakan publik yang dapat mewujudkan proses produksi dan konsumsi yang efektif dan
efisien
● CEO harus memahami seluruh aspek terkait organisasi, termasuk hal seperti penggunaan
SDA, proses produksi, dan dampak atas produk dan limbah terhadap lingkungan
● Perlindungan lingkungan dan penggunaan sumber daya dengan efisien lebih diutamakan
● Dalam sustainability framework, perusahaan seharusnya:
1) Menggunakan bahan baku dengan efisien dan meminimalisasi limbah
2) Berganti ke material yang dapat diperbaharui
3) Mencari inovasi dari segi proses maupun material yang berdampak ringan terhadap
lingkungan
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Growing Momentum Behind

Sustainability Management
Hal-hal yang mendukung agenda keberlanjutan:

1) Value dari persona sebagai green company
2) Munculnya badan yang memantau pemenuhan
kewajiban hukum seputar lingkungan
3) Tumbuhnya kepedulian masyarakat terkait
sustainability
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Expansion of Corporate Sustainability

● Organisasi yang mengintegrasikan kerangka kerja sustainability akan:
✓ memerhatikan operasi organisasi melalui perspektif jangka panjang
✓ mengintegrasikan biaya kerusakan lingkungan pada analisis laporan keuangan
✓ mengintegrasikan sustainability dalam SOP organisasi
● Studi-studi yang membuktikan bahwa corporate mulai mempertimbangkan pentingnya
sustainability:
MIT Sloan, 2011 Siemens dan McGraw-Hill, 2012

Survei terhadap global executives. 42% responden mengatakan sustainability
Sustainability diadopsi dan mereka diuntungkan merupakan hal utama dalam operasi mereka
Brokaw, 2011 Kiron et al., 2013

68% responden mengatakan organisasinya Organisasi yang menerapkan keberlanjutan dan
meningkatkan komitmen untuk sustainability mendapatkan komitmen eksekutif melaporkan
profitabilitas yang lebih tinggi
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Measuring Sustainability
● Pentingnya alat ukur: untuk formulasi kebijakan dan sarana perbandingan
● Ada berbagai scorecard, index, rating, tools, program yang dikembangkan oleh
perusahaan, external standard groups, NGO, pemerintah, consulting firm, dan akademisi.
GRI (General Reporting Initiatives) SASB (Sustainability Accounting

Mulai tahun 1999 berambisi menjadi leader Standards Board)
dalam pembuat universal standard untuk NPO yang terlibat dalam pembuatan standar
organisasi dalam setiap ukuran, sektor, dan akuntansi keberlanjutan untuk perusahaan
lokasi. yang listed.
Mulai menerapkan seperangkat sustainability Mengembangkan standar yang
indicator dengan 4 area kinerja: ekonomi, sector-specific, membantu stakeholder
lingkungan, sosial, dan tata kelola memahami ESG metrics
02.
Why We Need
Sustainability Public
Policy
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Sustainability public policy is a branch of

public policy which advances environmental,
economic, and social/cultural sustainability in
local, state, regional, national, or international
level.
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CONTEXT
● Banyak hal terkait mempromosikan sustainability terjadi pada sektor privat,
namun pemerintah memiliki pengaruh dalam mempromosikan sustainability
dalam sektor publik
● Pemerintah dapat mendukung sustainability efforts melalui kombinasi kebijakan,
seperti kredit pajak, hibah, dan peraturan terkait.
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Roles of Government in Building Sustainable Economy
Funding basic Funding Providing

science infrastructure incentives for
private investment
Setting and Transferring Public-private

enforcing rules to technology to the partnerships
protect the developing world
environment
03.
Policy Levers for
Sustainability:
The Federal Level
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What is Working?
Public investment Investment in Public

and spending scientific RnD procurement
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Market-based Tools
● Menggunakan pajak, subsidi, dan insentif atau disinsentif ekonomi untuk melakukan
perubahan
● Tax adalah yang paling sering digunakan. Tujuannya untuk menginternalisasi eksternalitas.
Dibandingkan peraturan yang membutuhkan monitoring dan penegakan, tax lebih efisien
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Cap and Trade or Tradable Pollution Permit

Systems
● Bertujuan untuk membatasi total polutan yang dilepaskan berdasarkan region oleh pihak
tertentu
● Cap: limit dari emisi dan akan semakin menurun seiring berjalannya waktu
● Sisa dari cap dapat diperjualbelikan
● Dinilai sebagai opsi yang paling cost-effective untuk mengontrol polusi
04.
Policy Levers for
Sustainability:
The State Level
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KEBIJAKAN INOVATIF KEBERLANJUTAN YANG

DITERAPKAN DI NEGARA BAGIAN
KEBIJAKAN KEBIJAKAN ADAPTASI IKLIM

ENERGI TRANSPORTASI DAN
INFRASTRUKTUR
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01. KEBIJAKAN ENERGI

Tujuan:
Penggunaan energi yang
lebih berkelanjutan
Instrumen kebijakan:
- Regulatory Tools and Standards
- Financial Tools and Mechanism
Mitigasi:
- Mendorong penggunaan energi
terbarukan
- Mengurangi emisi gas rumah
kaca Latar belakang:
Ancaman perubahan iklim
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02. KEBIJAKAN TRANSPORTASI

Tujuan:
Peningkatan keberlanjutan
sistem transportasi negara
Instrumen kebijakan:
- Healthy Transportation Compact
- Renewable Power Projects
Mitigasi:
- Meningkatkan efisiensi bahan bakar
- Mengurangi jumlah emisi
- Mendorong penggunaan transportasi
publik
Latar belakang:
Transportasi menyumbang >⅔
konsumsi minyak dan ⅓ emisi gas
rumah kaca
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03. ADAPTASI IKLIM DAN INFRASTRUKTUR

Tujuan:
Ketahanan infrastruktur dalam
menghadapi perubahan iklim Instrumen kebijakan:
- Climate Adaptation Planning
- Energy Infrastructure
- Water and Wastewater
Infrastructure
Mitigasi:
Membangun infrastruktur yang
memadai
Latar belakang:
Dampak perubahan iklim dapat berupa
kekeringan, perubahan curah hujan,
perubahan suhu global, dan badai besar.
HOME
WASTE
MANAGEMENT SUMMARY CO₂ EMISSIONS
COMMITTED
EMPLOYEES
SOCIAL ACTION
Fokus Kebijakan Hambatan Efektivitas
Reducing Costs
Peningkatan
Proses dan
Persyaratan Perizinan dan
Prosedur
Peraturan yang Rumit
Fast-Tracking Approvals
Coordinating and Consolidating Proses Birokrasi

Services yang Mahal
Peningkatan
Keberlanjutan
Monitoring, Evaluating, and
Improving Referensi Kebijakan Terbaik: Portofolio Ribuan Proyek
05.
Policy Levers for
Sustainability:
The Local Level
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FAKTOR KEBERHASILAN KEBERLANJUTAN
TINGKAT KOTA
Jaringan untuk Berbagi Dukungan Politik dari Atas

Informasi dan Kemitraan
Pembuatan Kebijakan
Holistik
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KEBIJAKAN INISIATIF KEBERLANJUTAN YANG

DITERAPKAN DI TINGKAT KOTA
RANCANGAN
INISIATIF PROGRAM KOMUNITAS DAN PROYEK
ENERGI KUALITAS UDARA PENGGUNAAN KETAHANAN
PERKOTAAN PERKOTAAN LAHAN IKLIM
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01. INISIATIF ENERGI PERKOTAAAN

Tujuan:
Penggunaan energi yang lebih
berkelanjutan secara praktis dan Instrumen Kebijakan:
operasional - Fokus pada pembangunan
infrastruktur
- Praktik efisiensi energi
- Peningkatan penggunaan energi
terbarukan
Mitigasi:
- Mengurangi konsumsi energi
- Menghemat sumber daya keuangan
- Meningkatkan jumlah energi
terbarukan yang dapat digunakan Latar belakang:
Keterbatasan sumber daya
tingkat kota
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02. PROGRAM KUALITAS UDARA PERKOTAAN
Tujuan: Instrumen Kebijakan:

Kualitas udara perkotaan yang
- Public transportation
ramah lingkungan
- Encouraging Active Transport
- Electric Vehicle Infrastructure
- Penerapan Tarif Kemacetan
- Manajemen Air
- Manajemen Limbah
Mitigasi:
- Mengurangi jumlah emisi yang
dihasilkan oleh gedung dan
bangunan
- Mengurangi jumlah emisi yang Latar belakang:
dihasilkan oleh kendaraan Tingkat polusi udara
perkotaan yang tinggi
03. RANCANGAN KOMUNITAS DAN PENGGUNAAN LAHAN
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Tujuan:
- Merevitalisasi lingkungan
- Mendukung kesehatan masyarakat,
kesejahteraan, dan pemerataan pembangunan
- Melindungi ekosistem
- Meningkatkan vitalitas ekonomi Instrumen Kebijakan:
- Park and Green Spaces
Mitigasi:
- Menambah jumlah ruang terbuka
dan taman
Latar belakang:
Tujuan keberlanjutan dalam menciptakan
pertumbuhan jangka panjang
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04. PROYEK KETAHANAN IKLIM

Tujuan:
Ketahanan infrastruktur dalam
menghadapi perubahan iklim Instrumen kebijakan:
- Mengurangi pembangunan
infrastruktur rentan
- Menyusun program insentif bagi
pembangunan infrastruktur tahan
iklim
Mitigasi:
Membangun infrastruktur yang
memadai
Latar belakang:
Dampak perubahan iklim dapat berupa
kekeringan, perubahan curah hujan,
perubahan suhu global, dan badai besar.
06.
Sustainability
Measurement and
Metrics
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What Are Sustainability Metrics?
Metrik, atau indikator, adalah variabel dasar yang

digunakan untuk menggambarkan karakteristik atau
status entitas atau sistem tertentu.
Cohen, S., Eimicke, W, Miller, A. (2015)

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INDIKATOR ESG
ENVIRONMENTAL SOCIAL GOVERNANCE

DIMENSI FISIK Kinerja organisasi dalam Indikator yang
KEBERLANJUTAN kesetaraan, keadilan, dan aspek menggambarkan tata
operasi manusia lainnya kelola organisasi
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Sustainability Frameworks and Indices

Indikator keberlanjutan meringkas sejumlah besar informasi tentang
lingkungan yang kompleks dan rumit menjadi informasi yang ringkas,
berlaku kebijakan, dan dapat dikelola.
(Singh et al., 2012, 281)
FRAMEWORK INDICES
Presentasi Kualitatif Presentasi Kuantitatif

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ORGANISASI
GRI SASB
Sejak 1999. menjadi rumah bagi Berdiri 2011, mengembangkan
kerangka kerja global yang mungkin standar khusus per sektor untuk
paling populer, melaporkan dampak utama
keberlanjutan pada laporan
keuangan
IIRC
Terbentuk pada tahun 2009 didirikan
untuk mengembangkan kerangka
kerja internasional untuk pelaporan
terintegrasi
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The Challenges of Sustainability Measurement

and Reporting
Informasi tentang isu-isu keberlanjutan sebagian besar

tidak memiliki keterbandingan, keandalan, dan
materialitas yang bisa dipahami secara universal.
“More is less”
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and Reporting
The many sustainability metric and framework

initiatives have advanced the science of sustainability
measurement, but we are not yet close to a set of
adequate and accepted indicators
(Dahl, 2012, 15)

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and Reporting
Parris dan Kates menunjukkan bahwa “sampai saat ini, tidak ada
rangkaian indikator yang diterima secara universal, didukung oleh
teori yang meyakinkan, pengumpulan dan analisis data yang ketat, dan
berpengaruh dalam kebijakan” (2003, 581). Mereka memberikan tiga
alasan untuk ini:
“(1) ambiguitas pembangunan berkelanjutan; (2) pluralitas tujuan

dalam mencirikan dan mengukur pembangunan berkelanjutan; dan (3)
kebingungan terminologi, data, dan metode pengukuran” (2003, 581)
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The Need for Standard, Generally Accepted Metrics
to be able to manage something, whether it’s a process or organization,

you must be able to measure it.
-Peter Ducker
07.
The Politics of
Sustainability
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The Politics of Sustainability

Pada tahun 1970-an, di pergerakan awal peduli lingkungan, manajer publik, pakar kebijakan, dan
mahasiswa politik lingkungan bekerja untuk memahami akar penyebab masalah lingkungan dan
mencoba membantu Badan Perlindungan Lingkungan (Environmental Protection Agency)
Hubungan antara pemerintah dengan sektor private menjadi begitu rumit kalo dilihat dalam bagaimana
menciptakan situasi pertumbuhan ekonomi yang berkelanjutan. Pemerintah dituntut untuk dapat
membuat peraturan yang cukup masuk akal bagi para pimpinan bisnis sehingga pertentangan terhadap
peraturan tersebut dapat diminimalisir dan memastikan bahwa setiap orang bermain dengan aturan
yang sama.
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The Politics of Sustainability

Cohen S membagi 3 faktor yang dapat mempengaruhi politik
● Money
● Lobbyst
● Media
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The Future of Sustainability Politics

Cohen S. membagi pendorong utama sustainability policy ini dengan membaginya menjadi beberapa
peran:
● The Role of Citizens

● The Role of Policy Design
● The Role of Science
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Green Intellectual
Capital & Green
Innovation
Mata Kuliah : Akuntansi Keberlanjutan
Our Team
Elzami Haqie Ednoer Nathania Davita Valentino Aditya Manik Zakiyuddin

Today’s Topics
Green
01 Intellectual
Capital
02 Green
Innovation 03 Hubungan GCI
dengan GI
01
Green Intellectual
Capital
Latar Belakang
Green Intellectual Capital (GIC), adalah suatu konsep yang dikenalkan pada 2008
dan semakin terkenal sebagai salah satu konsep manajemen beberapa tahun
terakhir.
Benevene et. al., 2021
Hasil studi empiris menunjukkan bahwa tiga tipe GIC yaitu green human capital
(GHC), green structural capital (GSC), dan green relational capital (GRC)
berpengaruh positif terhadap keunggulan kompetitif perusahaan.
Chen, 2008
Definisi
Intellectual Capital (IC)

Intellectual capital (IC) adalah akumulasi dari aset tidak berwujud, kemampuan,
relasi, dll pada level pegawai dan level organisasi dalam suatu perusahaan dan
secara umum terbagi menjadi tiga tipe: human capital, structural capital, and
relational capital.
Bontis, 1999; Johnson, 1999
Green Intellectual Capital

Total stok/persediaan/cadangan dari semua jenis aset tak berwujud, pengetahuan,
kemampuan, relasi, dll mengenai perlindungan lingkungan atau green innovation
pada level pegawai dan level organisasi.
Chen, 2008
Green Human Capital
“Jumlah pengetahuan, keterampilan, kemampuan,
pengalaman, sikap, kebijaksanaan, kreativitas, dan
komitmen, dll dari pegawai tentang perlindungan
lingkungan atau inovasi hijau yang tertanam dalam diri
karyawan, bukan dalam organisasi”
–Chen (2008)
Pengukuran GHC
apakah produktivitas dan kontribusi Produktivitas &
01 karyawan terkait perlindungan lingkungan
lebih baik daripada pesaing utamanya Kontribusi
apakah kompetensi karyawan terkait

02 perlindungan lingkungan lebih baik daripada
pesaing utamanya
Kompetensi
apakah kualitas produk atau jasa yang
03 dihasilkan karyawan terkait perlindungan

lingkungan lebih baik daripada pesaing
Produk/jasa
utamanya
apakah tingkat kerja sama tim terkait

04 perlindungan lingkungan lebih baik dari
pesaing utamanya
Kerja sama tim
apakah para manajer dapat sepenuhnya Dukungan

05 mendukung karyawan untuk mencapai
kinerja terkait perlindungan lingkungan manajemen
Green Structural Capital
“Cadangan kemampuan, komitmen, manajemen sistem
pengetahuan, sistem penghargaan, sistem teknologi
informasi, database, mekanisme manajerial, proses
operasi, filosofi manajerial, budaya organisasi, imej
perusahaan, paten, hak cipta, merek dagang, dll dari
perusahaan terkait perlindungan lingkungan atau inovasi
hijau”
–Chen (2008)
Pengukuran GSC
Apakah sistem manajemen perlindungan
01 lingkungan di perusahaan lebih unggul dari
pesaing utamanya
Sistem Manajemen
Apakah inovasi terkait perlindungan

02 lingkungan di perusahaan lebih banyak
daripada pesaing utamanya
Inovasi
Apakah keuntungan yang diperoleh dari
03 kegiatan perlindungan lingkungan

perusahaan lebih banyak daripada pesaing
Keuntungan
utamanya
Apakah rasio investasi dalam pengeluaran
04 R&D terkait perlindungan lingkungan di

perusahaan terhadap penjualannya lebih
Investasi R&D
besar daripada pesaing utamanya
Apakah rasio karyawan terkait pengelolaan
05 lingkungan terhadap jumlah karyawan di

perusahaan lebih banyak dibandingkan
Rasio Karyawan
pesaing utamanya
Pengukuran GSC
Apakah investasi dalam fasilitas perlindungan

06 lingkungan di perusahaan lebih banyak
daripada pesaing utamanya
Investasi Fasilitas
Apakah kompetensi dalam pengembangan Kompetensi

07 produk hijau di perusahaan lebih baik
dibandingkan pesaing utamanya
Pengembangan Produk
Apakah keseluruhan proses operasi tentang

08 perlindungan lingkungan di perusahaan
berjalan lancar
Proses Operasi
Apakah sistem manajemen pengetahuan

Sistem Manajemen
09 terkait manajemen lingkungan di perusahaan
menguntungkan untuk akumulasi dan Pengetahuan
berbagi pengetahuan manajemen lingkungan
Green Relational Capital
“hubungan interaktif perusahan dengan pelanggan,
pemasok, anggota jaringan, dan partner atas manajemen
pengelolaan lingkungan dan green innovation”
–Chen (2008)
Green Relational Capital
Example of its items (Chen, 2008)
Product Satisfaction Strategic Partners

Desain green product Kepuasan pelanggan Hubungan kooperatif yang
sesuai preferensi terhadap upaya stabil dalam upaya
pelanggan perlindungan lingkungan perlindungan lingkungan
Upstream Supplier Downstream Supplier

Hubungan kooperatif yang Hubungan kooperatif yang
stabil dalam upaya stabil dalam upaya
perlindungan lingkungan perlindungan lingkungan
“Jika IC memandang sustainability
sebagai salah satu intangible asset,
maka dalam GIC sustainability
merupakan fokus atau kunci untuk
manajemen organisasi”
Mengapa dibutuhkan
pengelolaan GIC?
- Sekadar awareness akan isu lingkungan tidak cukup untuk
mencapai sustainability
- Konsep GIC menyelaraskan pilihan strategis, operasional, nilai dan
budaya organisasi, aset, serta kapabilitas untuk berinovasi
- Menjawab keraguan manajemen untuk mengadopsi langkah menuju
sustainability karena selama ini dipandang mempersulit perolehan
keuntungan
Bagaimana GIC
berpengaruh pada
keberlanjutan?
GIC dan Profit
GHC GSC GRC
Employees with skills structural capital Collaborative sharing
and knowledge of improvements, new regarding green practices
green activities help environmental sections within and the advantages to be
in improving the organisations, and new gained from such
efficiencies, such as technology. It reduce reducing practices.
reduction of waste, environmental violation and
cost, and expenses. These also help
consumption. It leads firms in developing new
to better economic markets, increasing Product design based on
performance productivity and boosting the customer input
corporate image
GIC dan People
GHC
Dampak pelatihan tidak hanya
Kinerja sosial dapat dirasakan pada tingkat perusahaan,
dikonseptualisasikan sebagai namun pengetahuan dapat diterapkan
peningkatan kesejahteraan dalam kehidupan bermasyarakat
pemangku kepentingan,
kesehatan dan keselamatan GSC
masyarakat, kesehatan dan Pengembangan fasilitas perusahaan
keselamatan karyawan, dan guna mendukung kesejahteraan
pengurangan risiko pada karyawan dan masyarakat
masyarakat umum.
GRC
Peningkatan perhatian terhadap
dampak yang ditimbulkan pada
masyarakat karena adanya tambahan
kontribusi masyarakat
GIC dan Planet
GSC GHC Shared Responsibilities
Management’s employee’s discuss shared
commitment for contributions and responsibilities between
protection in every competencies help the suppliers with regard to
business aspect, for example rectification of emergent topics.
supply chain management : environmental Information sharing,
- Pemilihan supplier pollution issues and knowledge transfer and
dengan green energy consumption supplier development need
capability & reduce carbon not stop at one tier. “Sense
commitment emission, of duty” and “shared
responsibilities” should be
- Assessment current the key foundation
dan potential supplier
Is that always the
case?
GIC pada negara berkembang
masih belum optimal
Terutama pada UMKM. Hal ini disebabkan oleh
keterbatasan sumber daya dan rendahnya kepedulian
terhadap isu-isu lingkungan. Apalagi pada GHC yang
tidak didukung dengan pengembangan kompetensi
yang memadai
02
Green
Innovation
What is pop
up in your
mind?
Definisi
“Green innovation” or “Eco-innovation” can be defined as a process that
contributes to the creation of new production and technologies with the aim of
reducing environmental risks, like pollution and negative consequences of
resource exploitation (e.g. energy) (Castellacci and Lie, 2017)
Eco-innovation is defined as innovation which benefits the environment

and contributes to environmental sustainability (Rennings, 2000).
“Eco-innovation is the production, application or exploitation of a good,

service, production process, organizational structure, or management or
business method that is novel to the firm or user and which results, throughout
its life cycle, in a reduction of environmental risk, pollution and the negative
impacts of resource use (including energy use) compared to relevant alternatives”.
(Kemp and Pearson, 2008)
Dimensi
Product/Service Innovation Process Innovation

The ultimate goal of product/service The Innovation process has resulted in
innovation is to improve the building up cost efficiency and
functioning of products and services organizational flexibility
for customers and clients.
Green Product Innovation
Tujuan Implementasi
- Menciptakan atau meningkatkan produk - Pemilihan material produk yang
atau layanan secara signifikan untuk memberikan dampak polusi seminimal
mengurangi dampaknya terhadap mungkin.
lingkungan. - Penggunaan energi seminimal mungkin.
- Meningkatkan kinerja manajemen - Penggunaan material secara efisien
lingkungan untuk memenuhi persyaratan - Memperhatikan kemudahan produk untuk
dalam perlindungan lingkungan didaur ulang, digunakan kembali atau
diuraikan.
- Berfokus pada penggunaan sumber daya
yang memiliki dampak minimal terhadap
lingkungan secara efisien.
Green Product Innovation
Green Process Innovation
Tujuan Implementasi
- Menciptakan metode produksi atau - Melakukan penghematan-penghematan
pengiriman yang baru yang lebih baik baik dari energi, sumber daya yang
dari metode sebelumnya dan digunakan, limbah, serta memperhatikan
mengurangi dampak lingkungan dari dampak ekologi yang dihasilkan.
metode telah ada sebelumnya atau - Meningkatkan efektivitas proses
lebih ramah lingkungan. pembuatan produk atau proses produksi
- Mengembangan ide yang inovatif untuk di untuk mengurangi emisi bahan berbahaya
adopsi ke dalam kegiatan proses produksi dan limbah, melakukan daur ulang limbah
dan atau praktek dari manajemen yang dan emisi, pengurangan konsumsi listrik,
air, batu bara maupun minyak, dan proses
dilakukan dengan memperhatikan
produksi yang dapat menghemat
ekologi lingkungan, kesehatan manusia,
penggunaan bahan baku.
sosial, budaya, dan dampak ekonomi
Green Process Innovation
“What mankind must know is that
human beings cannot live without
Mother Earth, but the planet can live
without human.”
—Evo Morales
Urgensi Green Innovation
“Organisasi perlu dimotivasi untuk “Adopsi green innovation berhasil

melindungi lingkungan dari efek membawa area kompetitif baru, dengan
tindakan mereka terhadap lingkungan win-win situation, melalui mitigasi risiko
melalui penggunaan sumber daya alam terkait lingkungan disertai dengan
dan limbah yang berlebihan” peningkatan kondisi ekonomi”
Hall et al., 2010 Zailani et al., 2015
Asadi et al., (2020). Investigating influence of green innovation on sustainability performance: A case on Malaysian hotel industry.
Journal of Cleaner Production, 258, 120860.
Green Innovation Contributed to:
- Mitigating environmental risks - Supporting strategic goals
- Augmenting resource efficiency - Enhancing positive performance in an
- Creating new opportunities for organization
environmentally friendly practices - Upgrading quality of service provision
- Reducing pollution rates - Giving a lift to economic performance
- Increasing recycling designing
- Saving energy - Producing eco-friendly products or
- Achieving competitive advantages services (green product design)
- Improving environmental performance - Bringing about ecological reputation
- Diminishing use of hazardous products
and non-operational technologies
Takalo, S. K., & Tooranloo, H. S. (2021). Green innovation: A systematic literature review. Journal of Cleaner Production, 279, 122474.
Benefits of Green Innovation
- Improve overall quality of life

- Achieve further profitability
- Reduce costs through increasing awareness of environmental responsibilities
- Invest in research and development
- Conduct green strategic planning
- Increase organizational productivity
- Reduce or eliminate use of toxic factors, pollution and waste
Success Implementation Require:
- Acceptation of green methods

- Implementing corporate culture through exchange of knowledge
- Experience and skills among employees
- Practicing green corporate culture
- Having organizational collaboration for implementation of innovation
- Demonstrating commitment by senior management
- Integrating internal and external knowledge (knowledge sharing) due to
system characteristics and technological uncertainties
Challenges and Barriers
- Green new technologies and their environmental problems
- Risk of failure in implementation process
- High costs of research and development
- Difficulties in data collection
- Increased workload and job dissatisfaction among employees
- Insufficient funds for implementation of green projects
- Negative impact of external knowledge
- Lack of risk-taking in organizations
- Inadequate understanding of green initiatives
- Inefficient government support
Bagaimana Green Innovation
berpengaruh pada
keberlanjutan?
The Perspective of RBV Theory
Resource-Based View theory menggambarkan organisasi sebagai komposisi unik dari

resources dan capabilities yang secara bersama-sama menciptakan keunggulan kompetitif.
RBV berpendapat bahwa organisasi mencapai keunggulan kompetitif yang berkelanjutan
melalui resources dan capabilities yang memenuhi karakteristik yaitu valuable, rare, inimitable,
non-substitutable, and non-transferable (VRIN).
Dari perspektif RBV, faktor-faktor yang memperkuat green innovation adalah environmental
regulations, green innovation strategy, green organizational culture, and energy saving yang
memungkinkan organisasi untuk mengembangkan dan meningkatkan kinerja keberlanjutan
organisasi baik dari sisi lingkungan, ekonomi maupun sosial serta keunggulan kompetitif
organisasi.
The Perspective of RBV Theory
Environmental
01 Regulation
Social Performance
Green Innovation
02 Strategy
Green
Environmental Performance
Green Innovation
03 Organizational
Culture
Economic Performance
Energy
04 Conservation
Environmental Regulation
“Perusahaan perlu menerapkan inovasi dengan tujuan untuk efisiensi sumber
daya dan peningkatan produktivitas, karena aturan terkait lingkungan dan
konsekuensi biaya kepatuhan” (Porter & Van der Linde, 1995)
“Perusahaan harus menganggap peraturan terkait lingkungan sebagai

keadaan yang mendorong untuk berinovasi, daripada melihatnya sebagai
batasan, dengan kata lain memotivasi untuk beralih ke prosedur yang lebih
hijau” (Dangelico, 2016)
“Peraturan lingkungan mengarahkan dan merangsang strategi green

innovation” (Dangelico, 2016; Nidumolu et al., 2009; Singh et al., 2019)
Green Innovation Strategy
“Green innovation adalah salah satu strategi lingkungan yang

paling signifikan dalam masalah lingkungan, melibatkan
transformasi dalam prosedur produksi, yang terdiri dari
pengurangan konsumsi sumber daya, pencegahan polusi, dan
penerapan sistem manajemen lingkungan dalam operasi
bisnis. ” (Song dan Yu, 2018)
“Green innovation strategy merupakan pembentukan konteks

inovasi lingkungan dengan menggunakan prosedur proaktif
daripada hanya bereaksi terhadap peraturan yang
diberlakukan oleh pemerintah” (Eiadat et al., 2008)
Green Innovation Strategy
“Penerapan green innovation strategy dapat mencegah biaya

sosial dan ekonomi yang tinggi dari kerusakan lingkungan dan di
sisi lain menghasilkan peluang pasar yang baru serta
meningkatkan keunggulan kompetitif” (Chen et al., 2006)
“Hasil dari penerapan strategi tersebut, perusahaan dirangsang

untuk mempertimbangkan konsep ramah lingkungan saat
merancang dan menyiapkan produknya yang pada gilirannya
meningkatkan green innovationnya” (Eiadat et al., 2008)
Green Organizational Culture
“Green organizational culture dianggap sebagai seperangkat nilai organisasi

yang mencerminkan keinginan atau kebutuhan untuk beroperasi dengan cara
yang ramah lingkungan” (Harris dan Crane, 2002)
“Green organizational culture adalah konsep yang sangat penting yang harus
disadari oleh organisasi, dengan tujuan tetap produktif dan kompetitif dalam
jangka panjang” (Mokhtar et al., 2016)
“Implementasi green innovation yang sukses dijamin melalui budaya

organisasi, karena budaya organisasi mempengaruhi organisasi dan staf
organisasi” (Newton dan Harte, 1997)
Green Organizational Culture
Menurut Hart (1995), salah satu sumber daya yang dapat mendukung
keunggulan kompetitif dan kinerja hijau adalah green organizational culture.
Roespinoedji, Saudi, Hardika, dan Rashid (2019) berpendapat bahwa peran

green organizational culture sebagai anteseden green innovation. Mereka
menegaskan bahwa green organizational culture memiliki pengaruh yang
signifikan dan pengaruh positif pada green innovation proses dan produk.
Energy Conservation
Organisasi menghabiskan banyak energi dan sumber daya, yang sebagian
besar dialokasikan untuk penyediaan layanan/produk dan menjadi masalah
apabila energi digunakan secara tidak efisien;
Efisiensi energi perlu ditingkatkan pada organisasi yang mengkonsumsi

banyak energi untuk mendukung kinerja hijau dan meningkatkan keunggulan
kompetitif organisasi.
Pengaruh GI terhadap
Kinerja Keberlanjutan
“Keberlanjutan merupakan titik temu tiga

dimensi ekonomi, lingkungan, dan sosial
dalam model Triple Bottom Line (TBL)”
(Asadi dan Dahlan, 2017; Elkington, 1998)
Social Performance
“Green innovation mempengaruhi kinerja sosial secara positif” (Zailani et al., 2015)
“Perusahaan akan memperoleh keuntungan dari menangani masalah lingkungan,

menghasilkan kepuasan bagi staf/karyawan, komunikasi yang lebih baik dengan
penerima manfaat/pelanggan, dan branding yang lebih diterima masyarakat
(Khurshid dan Darzi, 2016)
“Perusahaan yang berinvestasi dalam akuntabilitas sosial, memperoleh lebih

banyak keuntungan melalui pelanggan dan staf yang puas, rekrutmen staf yang
baik, dan inovasi produk, yang semuanya berperan dalam konsolidasi kinerja sosial
mereka” (Wagner, 2013)
Environmental Performance
“Green innovation terkait dengan skema manajemen lingkungan perusahaan dan merangsang
environmental performance”
(Adegbile et al., 2017).
Environmental performance memberikan peluang yang baik menuju peningkatan keunggulan

kompetitif organisasi, karena kombinasi environmental performance, strategi bisnis, dan green
innovation saat ini dianggap sebagai prospek organisasi yang strategis
“Seiring meningkatnya kepedulian terkait environmental performance dalam masyarakat, organisasi

yang mengikuti tren ini akan memiliki keunggulan kompetitif yang lebih”
(Yang et al., 2011)
“Melalui aplikasi ramah lingkungan, bisnis dapat memperoleh manfaat biaya atau mendapatkan
perhatian pelanggan, terutama dari mereka yang menghargai masalah lingkungan”
(Küçükoglu dan Pÿnar, 2015).
Economic Performance
“Green innovation dianggap sebagai pendorong signifikan pembangunan ekonomi.
Banyak perusahaan telah mulai menggunakan next generation of clean technology
untuk mendorong perkembangan finansialnya” (Sezen dan Cankaya, 2013)
“Praktik green innovation dapat mempengaruhi biaya organisasi secara positif. Dengan
cara ini, biaya konsumsi energi akan berkurang, bersamaan dengan pengurangan biaya
pengolahan dan pembuangan limbah, serta menghindari penalti jika ada masalah
lingkungan” (Zhu & Sarkis, 2004)
“Citra organisasi dan keunggulan kompetitifnya akan ditingkatkan melalui penerapan

praktik green innovation, yang juga akan menghasilkan kinerja ekonomi yang lebih baik”
(Sezen dan Cankaya, 2013)
Green Technology
Sebagai bagian integral dari green Inovasi green technology Green technology memberikan
innovation, inovasi green diharapkan menghasilkan kontribusi untuk
technology mendapat perhatian keuntungan ganda yaitu menyeimbangkan perlindungan
terus menerus karena mengurangi beban lingkungan lingkungan dan pembangunan
meningkatnya kepedulian sekaligus berkontribusi pada ekonomi
terhadap keadaan lingkungan modernisasi teknologi ekonomi
Abdullah et al., 2016 Rennings et al., 2006 Sun et al., 2008
Wang et al., (2020). Green technology innovation development in China in 1990–2015. Science of the Total Environment, 258, 120860.
Green Technology
Green Technology
Hubungan GIC dan GI
GIC mendorong adopsi GI (Ali et al., 2021)
GIC memediasi hubungan green strategy intent dengan GI (Jirakraisiri & Badir, 2021).
Untuk mengimplementasikan green strategy demi meningkatkan environmental
performance, organisasi perlu mengalokasikan sumber daya yang dibutuhkan
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Green Supply
Chain and
Sustainability
Performance
Team 5
1. Mhd. Ricky Karunia Lubis 4132210009
2. Ratih Nur Wahyuni 4132210030
3. Suryagus Benedictus 4132210033
4. Tyara Laritza Gistiani 4132210047
WHAT WE WE’LL BE
TALKING ABOUT
01 02
Environmental management Green supply chain
orientation and GSCM practices
03 04
Bridging supply chain and Sustainable GSCM:
environmental management Trends and Practices
orientation
01
Environmental
management
orientation and
GSCM
Environmental Management Orientation
Management
Environmental management is the process of
coordinating and overseeing an organization's
efforts to minimize its negative impact on the
environment.
Orientation
the set of objectives, plans, and mechanisms
that determine a firm's responsiveness to
environmental issues.
Environmental Proactive Subjective
Management
Anticipating and
The values of senior
addressing new
Orientation
management, the
environmental issues,
availability of resources
integrating
and opportunities, and
environmental concerns
the level of involvement
throughout the
of frontline personnel
organization's
can all influence an
operations, and
organization's
exhibiting leadership in
environmental
environmental matters
management orientation
STANDARDS/PRINCIPLES/CODES OF PRACTICES
ISO 14001
designed to be applicable to organizations of all sizes and
sectors, and can be used to help organizations demonstrate
their commitment to environmental protection and
sustainability
● Environmental policy ● Operational control

● Environmental objectives and ● Emergency preparedness and
targets response
● Environmental management system ● Monitoring and measurement
● Environmental aspects and impacts ● Evaluation of compliance
● Legal and other requirements ● Nonconformity and corrective
● Communication action
● Document control ● Continual improvement
Green
Supply Chain
Management
Supply Chain
A supply chain is a network of organizations, people, activities, information, and

resources involved in producing and delivering a product or service. It includes everything
from the raw materials, suppliers, manufacturers, warehouses, and distribution centers, to
the retailers or customers who purchase the finished product. The goal of a supply chain is
to get the right product to the right place at the right time, while minimizing costs and
maximizing efficiency.
Green supply chain management is the practice of managing the environmental impact of
a company's supply chain. This includes reducing the use of natural resources,
minimizing waste and pollution, and ensuring that products are made and
transported in a way that is environmentally sustainable. By implementing green
supply chain practices, companies can not only reduce their environmental footprint, but
also improve their reputation and potentially save money through reduced resource use
and waste.
Green Supply Chain Management
Souhli, A. & el Hilaly, Jaouad. (2020). Green and Sustainable Supply Chain Management
Green Supply Chain Management
Reverse Logistics
Interaction between buying
4 Important Element
Firm and its upstream
suppliers
Extended downstream
Interaction
Gathered Environmental
Information
Integrated internal and

external environmental
systems and investments
The Capabilities of GSCM
Strategic capabilities for green supply chain management include processes, systems,
networks, and culture that foster both external and internal integration. Tactical
capabilities include interfunctional coordination, partnering with suppliers, knowledge
of environmental issues, strong technical skills for purchasing, and detailed purchasing
policies
These strategic resources can be physical, human, organizational, technological, financial,

or reputational in nature, and can either be acquired or developed over time. The
competitive advantages generated by these resources vary depending on the stability of
the business environment. Proactive environmental policies and strong environmental
performance have been linked with better economic performance
02
Bridging supply
chain and
environmental
management
orientation
Supply Chain Orientation
● Most basic function ● Establishing relations ● Integrates upstream

(e.g. logistic & with key supply chain & downstream
purchasing) partners elements of supply
● Primary objective is ● Creating competitive chain
trouble avoidance advantage within ● Make appropriate
● Short-term profit limited aspects of the investment in capital
opportunities firm’s operations and organizational
● Little competitive ● Focused on talent
advantage from supporting ● Achieve competitive
firm’s supply chain organizational goals advantage from
supply chain
Transactional Partnership
Network Orientation
Orientation Orientation
(Advanced Level)
(Low Level) (Middle Level)
Sumber: New, S., & Westbrook, R. (Eds.). (2004). Understanding supply chains: concepts, critiques, and futures. OUP Oxford.
Partnership Orientation - Unilever (an example)
Sumber: https://www.unilever.co.id/planet-and-society/aksi-nyata-kami/dunia-yang-bersih-dari-sampah/
4
1
Network Orientation - Adaro
Group (an example)
3
2
Sumber: Self Disruption (Rhenald Kasali, 2018)

Bridging Environmental Orientation and Supply Chain Orientation
(An example)
Sumber: https://www.unilever.co.id/our-company/
Corporate strategy drives both the firm’s supply chain

orientation (transactional to network) and its
environmental orientation (reactive to proactive)
Environmental and supply chain practices must be

Sumber: New, S., & Westbrook, R. (Eds.). (2004). Understanding supply chains: concepts, critiques, viewed as mutually supportive
and futures. OUP Oxford.
Aligning Environmental & Supply Chain Orientation
Sumber: New, S., & Westbrook, R. (Eds.). (2004). Understanding supply chains: concepts, critiques, and futures. OUP Oxford.
03
Green Supply
Chain Practices
Green Supply Chain Practices
Environmental Pollution Reverse Life-cycle Design for The

Certification Prevention Logistics Assessment Environment
ENVIRONMENTAL CERTIFICATION
In contrast to regulatory demands, an increasing array

of voluntary standards, certification protocols and
codes of practice have emerged to ensure that
management is addressing environmental
considerations and improving environmental
performance.
Ranging from product specific eco-labels, to

management-based practices.
ECO LABELS
STANDARDS/PRINCIPLES/CODES OF PRACTICES
POLLUTION PREVENTION
Between Pollution Control and Pollution Prevention

Pollution control is the capture and treatment
of pollutants and harmful by-products. On the other hand, pollution prevention
emphasizes approaches that involve fundamental changes to the basic product
or manufacturing processes along the supply chain.
Pollution prevention frequently requires concerted efforts that extend

beyond the manufacturing operations of a single plant to suppliers and buyers,
or even across a broader supply chain network.
Green Purchasing Suppliers Selection
process by which companies identify, evaluate,
and contract with suppliers by using criteria
determined by the company, where the level of
detail used to screen potential suppliers can vary
depending on the needs of the company
3R’s in Procurement Process

activity to minimize material both plastic and
paper during the purchasing or procurement
process, known as reduce, reuse, recycle.
Green Cleaner
Production
Lean
Productions
Production sustainable application process of minimizing
of environmental or activities that do not
pollution prevention add value while
strategies applied to reducing the use of
products, processes resources, thereby
and services. increasing efficiency
Green Logistics
Green Warehousing Green Transportation Green Packaging

which include a solution in reducing a packaging concept
reducing inventory carbon emissions and with materials that are
levels, investment environmental more environmentally
renewal (sales) of sustainability friendly but still
excess inventory, maximize packaging
sales of leftover and performance so that it
used materials and is accepted by
sales of excess capital consumers.
equipment
REVERSE LOGISTICS
An environmental strategy adopted by
companies over the past decade—termed
product stewardship has been to internalize
environmental costs and risks during
manufacturing, use, and post-consumption.
Two major outcomes:

● Reduced the environmental impact
of the product
● Manage the product at the end of
its useful life from the product
recovery and/or disposal
REVERSE LOGISTICS
Product Recovery Waste Management

a series of activities such as cleaning,
designed to obtain protection against
return value of a pollution, the
product at the end responsibility of the
of its useful life manufacturer
resource and
renewable energy.
LIFE-CYCLE ASSESSMENT
The methods associated with quantifying the
environmental burden and impact of a product,
process or service which ideally encompasses
cradle-to-grave.
LCA can offer important information for designing

and managing the supply chain. The development
and use of LCA has tended toward two possible
outcomes: comparison versus improvement.
LCA
Comparison Improvement
Focus Focus
identifying can help to identify
environmentally environmental impacts
preferable product or before the products are
process alternatives, actually introduced into
that may influence the marketplace. It also
customer purchasing has been promoted as
patterns based on the one means of
degree and form of any evaluating pollution
environmental impact. prevention options.
DESIGN FOR THE ENVIRONMENT
An important element in environmental management with potential benefits
including less waste, greater productivity, and higher levels of innovation.
Using DfE, it is possible to identify less costly and more effective opportunities
to minimize the environmental impacts of both manufacturing processes and
products during use.
In addition, specific elements focus on particular environmental impacts or

benefits, such as increased recyclability, simpler disassembly, and increased
energy efficiency.
An example:
sustainable transport system is likely to involve changing from private car-based
travel to improved public transportation systems.
MAKING CONNECTIONS: A
REVIEW OF SUPPLY CHAIN
MANAGEMENT AND
SUSTAINABILITY LITERATURE
UNDERSTANDING SUSTAINABILITY IN SCM
OLD THINKING NEW THINKING

The prime driver for the SCM development
rapid development of SCM should meet the needs
has been economic of the present without
sustainability, based on the compromising the
premise that an integrated ability of future
and efficient supply chain generations to meet
helps to minimise monetary their own needs
risks and increase profits
(Fawcett et al., 2008).
DEFINING THE LINK BETWEEN SCM AND SUSTAINABILITY
“The strategic, transparent integration and achievement of an

organisation’s social, environmental and economic goals in the
systemic coordination of key inter-organisational business processes
for improving the long term economic performance of the individual
company and its supply chains” (Carter and Rogers, 2008)
KEY ISSUES IN SSCM
Specific issues that need to be
addressed in SSCM include co-operation
and communication between supply
chain members to achieve a proactive
sustainability approach; risk
management to identify environmental
and social problems before they are
exposed publicly; and the total life cycle
of a product
#1 THE ENVIRONMENTAL DIMENSION
Environmental Management
Reactive characterised by Environmental management systems are

“end of pipe” pollution often limited to organisational boundaries
control; proactive where firms rather than greening the entire supply
recycle and re-use chain, and firms can market themselves as
products/materials within being environmentally proactive simply by
their supply chains and having an EMS.
pre-empt new environmental
legislation; and value-seeking An EMS can provide the means to measure
where environmental environmental performance and allow
behaviour is integrated into external stakeholders to verify whether
the business strategy with a environmental improvements actually
supply network wide occur at firm and supply chain level
responsibility
Design for Environment Product Stewardship
Design for the environment Product stewardship is representative of

(DfE) represents both the design the cradle to grave (or cradle) responsibility
and development of new products for the lifecycle of a product.
and processes. It provides an
avenue for the firm to address the The goal is to keep all materials within the life
natural environment and to design cycle and therefore minimise any flow into the
and develop recoverable products external environment.
which are durable, repeatedly
usable, harmlessly recoverable and The principle of product stewardship is to
environmentally compatible in extend the environmental perspective to the
disposal, using Life cycle analysis entire value chain to include other internal
(LCA) is a means to evaluate and external stakeholders such as R&D,
environmental impacts at every designers and suppliers, including redesigning
supply chain stage products and processes, using renewable
resources and working with suppliers to
prevent pollution.
Green Purchasing Reverse Logistics
The role of strategic purchasing is to Traditional logistics manages the supply of

direct activities towards goods from the producer to the end
opportunities that will enable a firm consumer while reverse logistics (RL) relates
to achieve its long-term goals and to products returned by the customer to the
achieve an optimal purchasing focal company. It has the purpose of
strategy in a supply network recovering and potentially generating value
environment. It emphasises the or properly disposing of these products
importance of building relationships and increasingly requires as much focus as
with suppliers and can be positively forward chain processes. It is a “process
linked to greening the supply whereby companies can become more
process environmentally efficient through recycling,
reusing and reducing the amount
of materials used.
Recycling, reuse and remanufacturing
RL begins when a customer returns the product and the company has
recovered the maximum value. Convenience returns are those where
customers return an unwanted product, which can either be re-sold or
used to replace products returned under warranty; later in the lifecycle
product returns can be remanufactured and remarketed through
secondary channels and at the end of the life cycle used as a source of
spare parts.
#2 THE SOCIAL DIMENSION
Definitions and components of social sustainability
While environmental sustainability Social sustainability can be formed into

emphasises the management of natural the four main categories of internal
resources, social sustainability is human resources, which includes
concerned with the management of social practices related to employment stability
resources, including people’s skills and and health and safety; external
abilities, institutions, relationships and population which encompasses human,
social values. At the business level this productive and community capital;
requires companies and their suppliers to stakeholder participation which includes
add value by increasing the human capital information provision and stakeholder
of individuals, and the societal capital of influence issues; and macro social
communities performance issues of socio-economic
and socio-environmental performance
Corporate social responsibility Social sustainability practice
CSR requires firms to embrace economic, The “people” element of “people, profit,
legal, ethical and discretionary planet” can align sustainability goals with
expectations of stakeholders, with the employees and community pressure for firms
understanding that avoidance of a firm’s to improve environmental performance.
social responsibility will lead to the
erosion of social power. Product stewardship can have the benefit of
training employees in sustainability, and
CSR represents how firms satisfy the products can be considered socially
needs of society and the environment responsible on a number of dimensions
while meeting their economic goals. SCM including what they are made from, where
requires greater strategic elevation of they come from or who supplies them.
CSR in order to facilitate coordination
across purchasing, manufacturing, Sustainable supply chains can invest in
distribution and marketing functions human capital, e.g. through HR practices
which seek to improve employee well-being
and commitment and build a culture that
values people and the environment.
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Do you have any questions?
]]
GAMES TIME!
GUESS THE THEME SONG!
GREEN HUMAN
CAPITAL &
SUSTAINABILITY
PERFORMANCE
Kelompok 2 :
Friska Dwi Enita - 4132210013
Rizky Tiaro S - 4132210035
Yulina Wilujeng N - 4132210031
TABLE OF CONTENTS
Green Human Green Human Resource

01 Resource 02 Management Practices
Management
A Study of INTERESTS
03 GHRM 04 You can describe the
topic of the section here
01
GREEN HUMAN
RESOURCE
MANAGEMENT
-GHRM-
GHRM GHRM defined as policies, practices and
systems of an organization green that make
its employees green for the benefit of the
DEFINITON individuals, society, natural environment and
business.
- Opatha and Arulrajah (2014)
In GHRM various human resource practices,

such as recruitment and selection,
performance appraisal, compensation and
benefits and training, are designed in a
manner to create a workforce that
understands and promotes green behavior in
the organization.
- Mathapati (2013)
WHY GHRM IS IMPORTANT?
While the importance of The effectiveness of any
environmental sustainability is strategic measure is dependent
discussed as a primary on the availability and
objective, there is no capability of its people.
conformity on the approach
that the organizations adopt (Boselie et al., 2001; Paauwe
for achieving the same. and Boselie, 2003; Jiang et
Researchers have suggested al., 2012).
that environmental disruptions
are often a result of certain
human activities.
(Mishra, 2017)
Praktik GRHM
pada
Perusahaan
Manufaktur di
India
Perusahaan industri/
manufaktur punya andil
besar dalam GDP dan
terlibat dalam
pemanfaatan resource
khususnya human
Mishra, Pavitra. 2017. Green human resource Management: A framework for sustainable resource.
organizational development in an emerging economy. International Journal of Organizational
Analysis, Vol. 25 No. 5, pp. 762-788.
Findings Interpretations Summary
● In performance appraisal and compensation, only aspects
● There are instances of all organizations
about production and machinery were evaluated. Only few
making efforts to increase awareness
links rewards with green behaviors such as for voluntarily
through informal means, such as
planting trees and educating peers to reduce wastage.
posters and internal campaigns, less
● Not many efforts were made to take feedbacks and
than half provided environmental
suggestions from the employees.
training. Main reason: they are less ● None of the organizations have a mechanism to access the
expensive than formal environmental impact of a particular GHRM initiative on employee’s
training. pro-environmental behavior.
● Formal education programs and ● Proper formalization and documentation of GHRM
training to promote pro-environmental practices is lacking, which makes it difficult to evaluate the
behavior should be provided. impact of GHRM practices in promoting pro-environmental
Evaluation and feedback for formal behavior among employees.
training should be documented.
● Recruitment and selection only
practicing “use of online portals and
social media”, not accessing green Mishra, Pavitra. 2017. Green human resource Management:
A framework for sustainable organizational development in
personality and skills. an emerging economy. International Journal of
Organizational Analysis, Vol. 25 No. 5, pp. 762-788
THE 2 KEY CHALLENGES
Top Management Integration between Activities

Support & Involvement Across Department
Influence from senior managers can Although the need for mutual learning and
enhance the visibility and significance of integration of greening practices across
the message. Leader’s environmental departments had been felt by all the
descriptive norms, leadership style and representatives, there was no provision reported
demonstration of pro-environmental for the same. A probable reason for this may be
behaviors play an important part in the a lack of formalization and strategic
greening of organizations. interventions about greening initiatives. Lack of
participation from senior management will also
hinder the occurrence of such organized
interrelated set up.
SUGGESTIONS IN
HINDERING THE 2 KEY FACTORS
● Organizing conferences on GHRM can be taken by the
01 ●
academic institutions and government bodies.
information sharing between those leaders of business
houses.
Stimulating ● Introducing courses catering to the needs of GHRM in the
curriculum of business schools.
top-managem
● Promoting social entrepreneurship, such as paper/plastic
ent support recycling, waste management and organic production.
● Applying strict government regulations and ISO14000.
*Implying the use of Quintuple Helix which includes: (1) education

system, (2) economic system, (3) natural environment, (4)
media-based and culture-based public (also 'civil society'), (5)
and the political system.
SUGGESTIONS IN
● GHRM and GSCM
02 ● GHRM, GSCM and
Green Competitive
Advantage
Strategy.
Facilitating
● GHRM, GSCM,
integration Green Competitive
between Advantage
departments Strategy, and
Green CSR
SUGGESTIONS IN
(1) GHRM and GSCM
02
Eco design, utilizing used Green purchasing
or recycled components, (suppliers should follow
Facilitating
green packaging, using ISO14000).
integration harmful materials.
between Emphasizing in jobdesc,
departments Disciplinary committee insisting in induction
against ignorance of program, measuring the
rules of green conduct. impact, collecting the
feedback.
SUGGESTIONS IN
(2) GHRM, GSCM and Green Competitive
02 Advantage Strategy.
GHRM as a cost GHRM can contribute to process
reduction strategy: innovation by finding new ways to
Facilitating
Earn positive reputation, inculcate green behavior.
integration brand value, increased The focus should be on facilitating
between sales, talent acquisition, activities such as car-pooling, job-sharing,
departments engaged workforce, teleconferencing and virtual interviews,
better employee recycling, telecommuting, online training,
productivity, motivation e-filing of reimbursement claims,
and retention. conducting energy consumption audits
and optimally utilizing the
energy-efficient office spaces
SUGGESTIONS IN
(3) GHRM, GSCM, GCAS and Green CSR.
02
Driving factors for most GHRM can help in bringing such internal
of the CSR, including modifications. Interconnecting GHRM
Facilitating
green CSR, are of practices with green CSR will bring clarity
integration external nature, such as to employees about meaning and
between government regulations, importance of greening for their
departments client pressure, customer organization.
attraction and desire to GSCM can contribute by enabling internal
control risk. Then it is changes through green product
difficult to attain the development and green packaging that
status of a truly green help creating common value and
organization. competitive advantage,
GRHM practices influence and enhances:
Employee Green Behaviour

Employee engaging in environmental activities that are beneficial for the organisation, which is derived from
the definition of job performance. Two types of EGB: Required or task related EGB is delineated as green
behaviour performed within the context of employees’ required job duties. Meanwhile, voluntary EGB has been
described as green behaviour involving personal initiative that exceeds organisational expectations.
Bashirun & Noranee. 2022.What influences employee green behaviour? A scoping review. AIP (American
Institute of Physics) Conference Proceedings 2644, 050028. https://doi.org/10.1063/5.0127142
Outcomes of GHRM
Anton and Opatha, 2016

Outcomes of GHRM (cont.)
Anton and Opatha, 2016

Stakeholders of GRHM
Employer Employee
Customer Supplier
GREEN HUMAN RESOURCE
MANAGEMENT PRACTICES
According to Renwick et al. (2013), three components of GHRM
practices may be developed. Recent scholars following
Renwick et al. have taken on and applied these components,
which are: developing green ability (recruitment and selection,
training and development, job description); motivating green
employees (performance management/appraisal; pay and
reward system); and providing green opportunities (employee
involvement and empowerment, supportive climate/culture,
unions’ role in EM, organizational learning) (e.g. Moraes et al.,
2018; Tang et al., 2018)
Pham et al. 2019

Developing Green Ability
Recruitment Training and Job description

and selection development
Pham et al. 2019

Motivating Green Employees
Performance Pay and reward

management / system
appraisal
Pham et al. 2019

Providing Green Opportunities
Employee Supportive Unions’ role in

involvement and climate/culture Environmental
empowerment
Management
Organizational Work-life Balance Green health and

learning safety
Pham et al. 2019
03
A GHRM STUDY :
PALESTINIAN HEALTHCARE
ORGANIZATIONS
REASONS
OF THE STUDY
● Despite green human resource management receiving significant interest
from scholars, studies related to green practices remain limited, and are still
emerging in a developing countries context.
● In the service sector, healthcare is considered an important service provider,
and is an area of focus among institutions concerned with environmental
issues as a result of waste produced
● Develop a framework that can assist in implementing GHRM in Palestinian
healthcare organisations.
Mousa and Othman, 2019

WHY
PALESTINE?
● Occupied Palestinian territories (OPT) are in a unique situation regarding
environmental issues, due to the political situation and conflict in the country.
They participate as members in a number of regional agreements on
environmental subjects, representatives by the Environmental Quality
Authority (EQA), in a bid to improve environmental practices.
● This complex and unique situation is reflected in an ambiguous level of
willingness to adopt and implement green practices in many sectors.
● It is worth nothing that the healthcare sector is an important service sector in
Palestine, as evidenced by the degree of government expenditure in this
sector.

HYPOTHESIS
GH EP
GHRM Impact Sustainability

GTI Performance
E.cP
Bundle
GPMC SP

RESULTS

FINDINGS
● Environmental practices applied in the healthcare sector highlighted the
important role of government, represented by the MOH, to commit to these
practices.
● The role of the HR department in the development of green culture, and in
providing employees with skills and knowledge was underscored.
● GHRM practices were moderately implemented among employees. The likely
reason is that the healthcare sector is a service sector that aims to provide
medical services with high quality and low costs for all segments of society,
rather than focusing on economic profit.
● The most influential green practice was found to be GH, followed by GTI and
involvement’ and GPMC.
●
FRAMEWORK
DEVELOPMENT

IMPLICATIONS FOR
POLICY MAKERS
Provides a better understanding of the GHRM bundle by measuring the level of
implementation of the GHRM bundle in the healthcare sector.
Investigates the relationships between GHRM practices and sustainable

performance in healthcare organisations, and adds evidence to the current
literature about the positive correlations between GHRM bundles and sustainability,
alongside the three pillars.
Managers should increase employees’ awareness about the positive effect of

green practices on sustainable organisation performance and environmental
performance.

THANKS
I
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ISU PAJAK DAN
KEBERLANJUTAN
Disusun oleh: Kelompok 1
Program Studi Diploma IV Akuntansi Sektor Publik Alih Program
Anggota Kelompok:
Parlindungan Ramot Adyaksa (4132210004 |
Sigit Lutvian (4132210048) | Ulfa Gita Rusmala (4132210055 / 23)
Mata Kuliah: Akuntansi Keberlanjutan | Dosen Pengampu: Amrie Firmansyah
Politeknik Keuangan Negara STAN | Semester 9 Tahun Akademik 2022/2023

TABLE OF CONTENTS
01 INTRODUCTION 02 CARBON TAX
03 STUDI CASE 04 CONCLUSIONS
H
01
The Concept of
Green Tax
H
PIGOUVIAN
TAXES?
H
Definition of
Pigouvian Tax
Pigouvian Tax merupakan pajak pada
suatu aktivitas ekonomi yang
menghasilkan eksternalitas negatif,
yang mana menciptakan biaya bagi
pihak ketiga yang tidak terlibat
H
Purpose of
Pigouvian Tax
Biaya yang dihasilkan dari eksternalitas
negatif tidak direfleksikan dalam biaya
final dari suatu produk atau servis
sehingga pasar menjadi tidak efisien.
Pigouvian Tax bertujuan untuk
menetralkan ketidakefisienan ini
dengan meningkatkan marginal private
cost (MPC) sesuai dengan jumlah
eksternalitas yang dihasilkan
H
PIGOUVIAN TAX
GREEN TAX
Green Tax merupakan turunan dari Pigouvian
Tax yang mana penerapan pajaknya lebih
berfokus pada eksternalitas negatif yang
dapat merusak keberlangsungan lingkungan.
H
Principles of
Green Tax
Internalisation of
externalities
Mengintegrasikan biaya polusi ke
dalam biaya produksi perusahaan.
Polluter-pay principle Green Tax hadir sebagai media
untuk memformulasikan nilai biaya
Biaya untuk mencegah, mengurangi dan optimal
mengontrol polusi harus ditanggung
oleh pihak yang menghasilkan polusi.
Prinsip ini mengandung dua komponen
yaitu preventive dan curative
H
Instrument of Green Tax
Air Pollution Energy

Creation
Mining
Noise Waste
Pollution Management
H
PRO-CONS
GREEN
TAXES?
H
Pro Green Tax
● Mempromosikan praktik keberlanjutan diantara

individu dan korporasi dalam mengurangi polusi
● Menyediakan pendapatan tambahan bagi pemerintah
● Mendorong perkembangan alternatif teknologi yang
baru karena aktivitas operasi tradisional lebih mahal
akibat adanya biaya tambahan
H
Cons Green Tax
● Tidak ada standar yang berlaku secara internasional,

sehingga penerapannya dapat sewenang-wenang
● Dapat secara tidak adil menerapkan biaya yang lebih
besar kepada pihak yang berpe nghasilan lebih re ndah
● Formula yang optimal mahal dan sulit untuk dicapai
sehingga dapat berpotensi menjadi “boomerang” bagi
pemerintah dan perkembangan industri
H
02
Carbon Tax
H
Pajak Karbon
Pajak yang dikenakan atas
penggunaan bahan bakar
berbasis karbon seperti produk
olahan minyak bumi, gas bumi,
dan batubara
H
Perkembangan Pajak Karbon
The United Nations
Framework Convention on Implementasi
Paris Agreement
Climate Change (UNFCCC) bertahap
1992 2016 2022
1990 1997 2021

Finla ndia menera pka n UU HPP: Pajak
Pa jak Ka rbon pertama Kyoto Protocol
kalinya Karbon
H
-
Carbon Tax Emission Trading Systems
Pengenaan pajak Diberikan batasan
apabila melebihi tertentu dalam
batasan tertentu produksi emisi karbon
Indonesia
Menggunakan kedua
mekanisme Carbon
37 Tax d an Emission
Trading Systems 34
H
H
Penerapan Pajak Karbon
FINLANDIA PRANCIS SWISS

Penda pa tan Pa jak Karb on Penda pa tan dipe rkirakan Penda pa tan Pa jak Karb on
Finla ndia me nca pai €60 0 me ncapai $ 452 juta di Swiss di tahun 20 14 adalah
juta pe r tahun, dengan tahun perda na 20 14 . Tarif sebesar $ 875 juta dengan
pa jak €35 pe r ton karb on saat ini adalah $ 48/ tCO2e. tingka t pa ja k $ 56 per ton
dioksida emisi karbon dioksida.
H
Dampak Pajak Karbon
Venus has a very Mars is actually a

beautiful name very cold place
VENUS MARS
02 04
01 03
MERCURY JUPITER
Mercury is the Jupiter is the
smallest planet biggest planet
Pertama et al, 20 22
Perkembangan Pajak Karbon
di Indonesia
UU HPP BERTAHAP PENUH

Pajak Karbon diatur dalam Bab Penerapa n pa jak karb on Imple me ntasi pe rdagangan
VI Rancangan Undang-Undang (cap & tax) seca ra te rba tas karbon seca ra penuh melalui
Harmonisasi Peraturan pada PLTU Ba tub ara bursa karbon (20 25)
Perpajakan Tentang Pajak dengan tarif
Karbon (20 21) Rp30 .0 0 0 / tCO2e (20 22)
H
Pro Carbon Tax
● Penerapan Pajak Karbon diharapkan dapat

menggenjot penerimaan negara, terutama dalam
kondisi pemulihan ekonomi pasca pandemi Covid-19
● Pajak Karbon juga dapat membantu untuk meraih
target penurunan emisi sesuai dengan Paris
Agreement di tahun 20 16
H
Cons Carbon Tax
● Kenaikan harga energi yang akhirnya akan menekan

daya beli masyarakat dan konsumsi rumah tangga
● Masyarakat menengah ke bawah akan menderita,
terutama pada sektor pertanian, di mana mayoritas
petani Indonesia masih banyak yang menggunakan
pupuk dengan kandungan emisi karbon.
H
ISU PERPAJAKAN LAIN
03 DALAM KEBERLANJUTAN
H
Tax avoidance, corporate
governance and
corporate responsibility
(The case of Egyptian
capital market)
H
Introduction
Theory Previous Studies Objective
Studi ini dilandaskan pada Penelitian yang dilakukan oleh Hoi, Studi ini bertujuan untuk
institutional theory yang Wu dan Zhang (20 13) menyatakan mengembangkan penelitian
dikembangkan DiMaggio & bahwa perusahaan yang sebelumnya di dalam
Powell (20 13), yaitu organisasi bertanggungjawab terhadap isu konteks negara berkembang
akan menyesuaikan sosial akan berusaha tidak terlibat yaitu Mesir, apakah terdapat
karakteristiknya jika ada di dalam penghindaran pajak. hubungan komplemen atau
tekanan pada institusi. Namun penelitian yang dilakukan substitusi antara praktik
Tekanan ini termasuk oleh Preus (20 10 ) menyatakan penghindaran pajak dengan
diantaranya kebijakan bahwa perusahaan yang terlibat pengungkapan CSR
pemerintah, regulasi dan dengan praktik penghindaran pajak
hubungan dengan supplier. akan berusaha meningkatkan
pengungkapan CSR untuk offset
persepsi negatif masyarakat akibat
pembayaran pajak yang rendah
H
Hipotesis
Tax Avoidance Corporate Market Reaction
and CSR Governance and CSR to CSR
H1 : Terdapat hubungan H2 : Terdapat hubungan positif dan H4 : Terdapat hubungan
positif dan signifikan antara signifikan antara kehadiran anggota positif dan signifikan antara
pengungkapan CSR dengan keluarga di dalam board dan tingkat pengungkapan CSR
praktik penghindaran pajak pengungkapan CSR dengan returns saham
H3 : Terdapat hubungan positif dan

signifikan antara kehadiran anggota
luar negeri di dalam board dengan
pengungkapan CSR
H
Conclusion
Tax Avoidance Corporate Market Reaction
and CSR Governance and CSR to CSR
Penelitian menunjukkan Penelitian menunjukkan bahwa Penelitian ini menunjukkan
bahwa semakin tinggi kehadiran anggota keluarga atau bahwa perusahaan yang
kemungkinan perusahaan anggota dari luar negeri di dalam mengungkapkan CSR lebih
melakukan penghindaran jajaran direksi perusahaan akan banyak akan mendapatkan
pajak, maka semakin tinggi meningkatkan pengungkapan CSR. return saham yang lebih
pengungkapan CSR yang Hal ini karena kehadiran anggota besar. Hal ini menunjukkan
akan dilakukan perusahaan. keluarga dan anggota board yang bahwa pengungkapan CSR
Hal ini dilakukan perusahaan berasal dari luar negeri akan mendorong peningkatan
untuk mengurangi public menghasilkan pengelolaan nilai perusahaan bukan
concerns dan menunjukkan perusahaan yang lebih efektif menghancurkan nilai
kepada publik bahwa perusahaan
perusahaan comply
ekspektasi komunitas
H
Tax Avoidance: Do Board Gender
Diversity and Sustainability Performance
Make a Difference?
Anis Jarboui and Maali Kachouri Ben Saad and Rakia Riguen
Introduction
Beberapa Peneliti telah mencari hubungan antara tata kelola perusahaan dan tax avoidance,
namun belum banyak penelitian seperti bagaimana direksi wanita mempengaruhi tax avoidance
sehingga terfikir untuk adanya penelitian seperti hubungan gender diversity dan tax avoidance .
Penelitian sebelumnya menyebutkan bahwa keberadaan wanita dalam board director

berpengaruh negatif terhadap tax avoidance. Namun penelitian tersebut berdasarkan hubungan
statis antara gender diversity dalam badan dewan dan tax avoidance dan bagaimana persentase
wanita dalam dewan perusahaan secara langsung mempengaruhi tax avoidance. kemudian blm
ada bukti bahwa gender diversity secara tidak langsung mempengaruhi tax avoidance. Oleh
karena itu dibuatlah penelitian ini untuk menjelaskan wanita dalam Dewan Direksi mempengaruhi
tax avoidance melalui sustainable performance
Board Gender Diversity
and Tax Avoidance
● The presence women on the board d e cre a se the level of corporate tax
avoidance
● Lanis and Richardson (20 16) suggested that the presence of women on
corporate boards reduces corporate tax avoidance
● Monitoring and the resources provided by female directors could help to
overcome agency problems
● According to Eagly and Johannesen– Schmidt (20 0 1), women tend to have
better communal characteristics, like being kind, helpful and sensitive. While
men have more agents characteristics, like being dominant.
H
Board Gender Diversity and
Sustainability Performance.
Firms with the presence of women on the board a re associated with higher
engagement Sustainability Performance.
Galbreath (20 11) explains that the presence of women on boards provides new
insights, new information and new perspectives, which help in taking better
decisions.
UK firms are characterized by an evolution of presence of woman in the board

that raises the confidence of investors, who expect increasing accountability,
transparency and moral duty from firms’ directors
H
Board Gender Diversity
and Tax Avoidance
● Sustainability Performance fully m e d ia t e s the Relation between Board
Gender Diversity and Tax Avoidance
● Ga lb re a t h , 20 11, high presence of women in the firms is a social dimension
type of Sustainability Performance
● He n d ry a n d Kie l (20 0 4 ) reveal that the most important internal
factors/ drivers that influence sustainability are the board of directors
● The presence of women on boards provides new insights, new information
and new perspectives, which help in taking better decisions
● Cla rkson (1995) provides that women board members are expected to
influence the social dimension of sustainability by the way reducing tax
avoidance.
H
04 CONCLUSIONS
H
OUR
STANDPOINTS
“GREEN TAX”
H
THANKS!
Do you h a ve a n y q ue st io n s?
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H
Isu
Kebijakan Pemerintah
dan Keberlanjutan
Kelompok 6
Table of contents
Green Infrastructure
1. Indonesia’s
Sustainable
2. Investment
Transformation Opportunities
Source: ADB2022 Report
Source: PwC Report Dec 2021
PWC This can be the part of the
presentation where you introduce
yourself, write your email…
Introduction
ESG in Indonesia: Executive Summary
1. 4.
ESG is a top business Dedicated financing
priority for Indonesia key for ESG potential
2. 5.
Harmonised standards Indonesia’s presence on
will enable reporting global stage is growing
ESG is a journey
3. 6.
Technology can accelerate
ESG achievement
and an opportunity
PWC OBG ESG Report (2021)

UN SGDs and Indonesia’s Long-Term Growth
Priorities
All 17 of the UN’s goals for 2030, as well as 105 of its targets and
indicators, have been integrated into successive versions of Indonesia’s
National Medium - Term Development Plan (RPJMN), which currently
spans 2020-24. In April 2020 the UN and Indonesia’s government signed
the UN Sustainable Development Cooperation Framework 2021-25,
aligned with RPJMN 2020-24 and targeting progress towards the UN’s
2030 goals.
Indonesia’s Commitment Towards SDGs
Implementation
Indonesia’s president attended the 26th UN Climate Change Conference (COP26) in Glasgow in
November 2021.
Takeaways from President Jokowi’s speech:
• Indonesia’s forestry sector on track to become net sink by 2030 amid slower deforestation and
mangrove rehabilitation;
• Energy sector progress includes: electric vehicle ecosystem development; construction of South-
east Asia’s largest solar power plant; and use of new and renewable energy, including biofuel;
• Indonesia to continue mobilising climate finance and innovative financing, such as hybrid
financing, green bonds and green sukuk (Islamic bonds); and
• Climate finance and technology transfer from developed nations will be key to help Indonesia
meet the UN SDGs, including climate goals.
Digital
Transformation
Indonesia’s digital economy will
remain a key driver of
inclusive growth in the coming
years
Fintech, telemedicine and education tools

are among
the standout opportunities. Widening
internet access will be key to
unlocking this potential
Widening digitalisation requires good governance to
combat threats and instil trust
Widening digitalisation requires good governance to
combat threats and instil trust
over 80% of Indonesian companies

surveyed in February 2020 had
increased cybersecurity spending
over the previous year, while the
public sector planned to issue
cybersecurity legislation in 2021.
Fintech offers a route to
trustworthy access to credit,
particularly for unbanked MSMEs
The OJK aims to build trust in the

fintech ecosystem: with respect to
wider and safer access to finance for
MSMEs, regulations include
transparency in P2P lending and a
sandbox to nurture innovation.
Rapid expansion of telemedicine is
widening access to health
care and could fuel growth
27.7% of Indonesian children under the

age of five were stunted – with
impaired growth or development due
to chronic malnutrition or repeated
infections in early life – in 2019
National Strategy to Accelerate

Stunting Prevention Programme
2018-24 is a $3.9bn package to
address the issue.
Rapid expansion of telemedicine is
widening access to health
care and could fuel growth Good Employee Health -
Productivity at Work -
Business Competitiveness -
Digital tools offer substantial potential
to widen health care access in Economic Development & Prosperity -
Indonesia’s rural areas. The number of Social Well being and Wealth -
active users of some of the country’s
most popular telemedicine services
increased by around 70% during the
pandemic.
Digital tools can widen access to education,
employment and skills development
Labour evolution
Indonesia’s Human Capital Index

score rose marginally from 0.53 in ● Expanding the reach of the labour
2018 to 0.54 in 2020, according to
the World Bank. market
● Offering skills development and
This means that a child born in
Indonesia will be only 54% as ● Supporting Indonesia’s transition
productive as they could be with towards a knowledge-based economy
complete education and full health.
Investment
Landscape
Regulatory changes have been introduced to strengthen
sustainable investment landscape
The OJK has raised ESG requirements for
Investment business list was designed to welcome
financial services players and listed
increased foreign investment.
companies. ● Presidential Regulation No. 10/2021, as amended by
Indonesia’s financial services providers have been Presidential Regulation No. 49/2021, introduced an
required to submit either a sustainability report or a investment business list – sometimes referred to as a
sustainable finance action plan (RAKB) since 2019, positive investment list. Effective March 2021, this
and all other issuers and public companies have replaced a so-called negative investment list of segments
been required to do so from 2020 – as per OJK closed to foreign ownership.
Regulation (POJK) No. 51/POJK.03/2017. ● Listed business lines are open for 100% foreign investment;
investors can enjoy tax facilities in the form of tax holidays,
tax allowances or investment allowances. Includes
additional provisions to favour MSMEs.
Indonesia’s carbon bill should encourage low-carbon
investment and standardise climate impact calculations
Indonesia has among the lowest carbon taxes
Harmonised Tax Law (HPP) introduced a carbon tax in
implemented to date.
Indonesia, October 7, 2021.
GOALS:
● Regulate the carbon trade, which will be limited to the domestic
market until national greenhouse gas (GHG) reduction targets are
met
● Provide performance-based payments for reduced GHG
emissions
● Impose a levy on carbon emissions
Proposed Carbon Border Adjustment Mechanism could
● Attract investments for low-carbon enterprises, particularly in
limit trade between Indonesia and the EU.
energy, transportation and manufacturing
AMOUNT: Rp30,000 per kg (approximated to $2.10 per tonne) of
carbon dioxide equivalent (CO2e)
Indonesia’s evolving sustainable finance ecosystem should provide
fertile ground for ESG
Indonesia has been a global and regional pioneer for Indonesia has demonstrable potential
ESG-related bonds issuance, including both sharia- for ESG-related financing: SEGG’s
compliant and SDG-related financing. oversubscribed $1.11bn issuance in
October 2020 is one example.
With installed geothermal capacity of

875MW across three power stations,
in October 2020 Star Energy
OJK’s regulation No. 60/POJK.04/2017 defined green Geothermal Group (SEGG)
bonds issuance; the organisation’s Sustainable Finance raised$1.1bn in senior secured green
Roadmap Phase II, 2021-25, aims to boost ESG-related bond financing.
funding over the coming years.
Sustainable tourism and infrastructure present long-term
opportunities
● With a contribution of almost 6% to national GDP and Infrastructure will remain a key regional development
around 320m annual visitors prior to the pandemic, priority: Master Plan on ASEAN Connectivity 2025 focuses
Indonesia’s tourism industry will remain an important target on mobility of people, and efficient logistics and trade routes.
of investment
● Sustainability-driven tourism expansion will translate into
higher borrowing capacity and taxation inflows, which can be
re-invested to support long-term development of the sector
and local communities
Climate
Sustainability
Indonesia’s environmental sustainability policies are aligned with the
UN SDGs and the Paris Agreement
Emissions reduction:
Nationally Determined Contribution (NDC), 2016-30:
Outlines necessary emissions reductions for Indonesia to
meet Paris Agreement commitments.
Indonesia’s NDC targets : reduce 29% in GHG emissions
against a 2030 business-as-usual scenario, or 41% in GHG
emissions with international assistance for finance,
technology transfer and capacity-building.
COP26:
Committed to combating deforestation and achieving net
zero in tandem with socioeconomic development, at
COP26 President Jokowi reiterated the importance of
developed markets realising climate-related financial
commitments.
Reporting complexity contributes to a gap between risk awareness
and management
Adoption gap
While consumer spending and employee engagement are
among the key opportunities for ESG value creation, incumbent
adoption barriers on the global level include: balancing ESG with
growth targets; a lack of reporting standards and complexity,
including regulations; and insufficient attention or support from
senior leadership.
Harmonised sustainability standards should enable more consistent
and comparable reporting
Overcoming inconsistency
ESG ratings agencies, benchmark performance against industry,
regional and global peers. However, agencies assign different
weighting to different ESG elements.
Moreover, criteria change over time and also vary by industry

and market. While the evolution of criteria is necessary to keep
pace with broader change, it also impedes comparable
reporting.
Efforts have been ongoing to address the lack of universal ESG

metrics, such as the September 2020 Stakeholder Capitalism
Metrics by the WEF and other partners. The IFRS Foundation’s
COP26 commitment to form the ISSB should further accelerate
progress towards this.
Climate sustainability to be Considered
for Indonesian Energy
Net-zero action from

private and public
organisations will be
key to expanding
01 02 03 renewables and
minimising emissions
Indonesia’s additional Renewable Non-renewables will
forecast population by energy alone therefore remain important
2030 is 22.8m, which will won’t be for Indonesia’s socio-
translate into increased sufficient to meet economic development
demand for electricity these demands
For example:
Green
Technologies
Green technologies offer a
competitive and sustainable
solution to Indonesia’s
growing demand for utilities
and natural resources, and
could help address
infrastructure challenges
Sustainability Advances in Agri-business
Challenges Opportunities
Payment below minimum The sustainable development of

wage Indonesian agri-business offers
benefits for multiple
Exposure to hazardous stakeholders, with 51% of global
chemicals RSPO-certified palm oil produced
in Indonesia in 2020.
Concerns around child
labour Sustainability advancements can
raise international perceptions of
Indonesia, create opportunities
Food insecurity
for smallholder farmers and
reduce reliance on energy
imports
Indonesia’s
New Capital
City
This project aims to offer a
green, tech-integrated and
socially inclusive solution to
the overcrowding, traffic
congestion, high pollution and
health risks of Indonesia’s
existing capital city.
ADB
This can be the part of the
presentation where you introduce
yourself, write your email…
1. Opportunity of Growth
through Green
Infrastructure
Green infrastructure presents an opportunity for growth
Background:
● The effects of climate change and the risks of rising global temperatures are
significant → rising sea levels, increased frequency and severity of hurricanes,
droughts, wildfires, etc.
● Indonesia’s NDC under Paris Agreement to reduce GHG emissions by 29%
and up to 41% with international support by 2030.
● There has been growing interest from investors in green projects, resulting in
in the development and growth of innovative financial products.
● Indonesia is estimated to require USD322,8bn worth of climate compatible
infrastructure and climate assets by 2030, 75% of which is needed for energy
and transportation development.
Green recovery and
2.
sustainable finance
trends and opportunities
Better and greener recovery in Indonesia
Challenges Opportunities
● Infrastructure gaps (particularly in ● Investments in low-carbon and green
connectivity), despite growing sectors could create more jobs.
infrastructure spending. ● Private capital mobilisation to close the
● Climate disasters have been disrupting climate and infrastructure funding gap.
the population and causing substantial ● ASEAN in increasingly appealing to
economic and social cost. investors.
● The COVID-19 pandemic has increased ● Global green finance demand is
poverty rate and job loss. growing.
Sustainable finance overview in Indonesia
Green Bond Market Development Green Taxonomy Green Bond Market Infrastructure
❏ OJK) published a sustainable finance roadmap in
❏ Some issuers still face challenges with
❏ As of 2021, Indonesia MoF had issued 8 2014, and OJK Regulation No. 51/
the issuance process, especially during
green and sustainable bonds. POJK.03/2017 in 2017, which includes plans for
pre- and post-issuance.
❏ In 2021, there was an announcement of the implementation of a green taxonomy.
❏ The lack of domestic expertise— such as
❏ Taxonomy approach in Indonesia is taken by
green and sustainability bonds from verifiers and external reviewers.
designing a traffic light system for each activity
major SOEs, such as PLN and Pertamina. where green represents business activities that ❏ Second party opinion (SPO) providers,
❏ As of November 2021, the Indonesia protect, restore, and improve the quality of verifiers, and green bond impact
GSS bond market stood at USD7.7bn, environmental protection and management, as reporting advisory firms is not well
with green bonds contributing USD6.3bn well as climate change mitigation and developed.
to the total adaptation...’, yellow represents practices that
❏ Issuers also have to meet the costs of
do no significant harm, and red represents
harmful activities.
establishing credibility.
❏ It will be important that the next iteration of this
taxonomy aligns with internationally acceptable
standards.
List of Indonesia GSS bonds Issued
Climate and sustainable finance policy developments in
Indonesia
The MoF created a Indonesia sets a Net- The Indonesian government PLN and PERTAMINA are planning
launched: to issue a green or sustainability
broader financing Zero target by 2060
● The Upgraded Online Single bond to finance their renewable
framework to include and coal phase-out Submission licensing system.
other labelled debt by 2056. portfolio.
This expedites the issuance of In partnership with ADB, PLN has
products such as licensing and simplifies the since launched a Sustainable
sustainability and social investment procedure. Finance Framework in November
bond. ● 19 special economic zones 2021. Pertamina is establishing an
(SEZ) as of 2021. Aimed to ESG framework.
attract investment, develop
new infrastructure, and spur
economic growth in less
developed areas.
Other Barriers to Infra. Financing and Green Bond
Issuance
High Risk
Due to the unique infrastructure cash-flow
profile, large scale infrastructure projects
The Liquidity of Green Bonds

typically have varying and upfront high
risks that the private sector is either unable
or unwilling to assume. The Indonesian market for debt
securities and sukuks is relatively
Bankability illiquid due to its small overall
Limited capacity for project owners in meeting size.
project preparation standards. Some green
Currency Risks
infrastructure projects have not met investor
standards. The readiness of municipal and local
government project owners is also a barrier to
the growth of a green municipal bond market.
Currency risk pertains to exchange rate
fluctuations that affect the value of an
investment or—in the case of a bond
Low Capacity and Unreliable issuer— alter the cost of bond
Off-Takers repayments.
Public sector or multinational institutions
typically step into provide revenue
guarantees or other derisking instruments.
The Role of Development Finance Institutions
Market Risk
DFIs can spur green bond DFIs can reduce the high-
market creation through risk and high upfront costs
anchor investing, market from an early state green
facilitation and capacity infrastructure project.
building.
Sustainable Development Goals Indonesia
Development Facilities De-Risking Facilities Financing and Equity

❏ Mechanisms such as credit ❏ Mobilising private financing by
❏ This platform offers technical assistance
enhancement instruments, allocating and pooling funding from
to project owners during pre-feasibility private banks or commercial funds and
studies such as policy, framework and investment premium schemes, and
providing and facilitating equity to
regulation support, capacity building, geothermal resource risk strengthen the capital capacity for new
research activity on thematic topics, mitigation. (greenfield) projects and help recycle
providing bankable feasibility study, assets for already operating projects
technical assistance, review feasibility (brownfield)
study and project documentation.
3.
Green Infrastructure Investment
Opportunities
Renewable Energy
Economic Shock Government Action

1 The government has channelled at least
USD6.78bn towards energy. Overall, green
3 Coal moratorium,
energy only accounted for 3.5% of the total electrification development
stimulus spending from the national plan (RUPTL), and incentives
economic recovery programme.
to improve project bankability.
Sector Overview Investment Needs

2 Fossil fuels—especially thermal 4 As per June 2021, renewable energy accounted
for an 11.4% share of the national energy mix
coal plants—still dominate the and, to achieve the 2025 target, Indonesia needs
Indonesian energy mix (74.4% to double this and deliver an additional 14
gigawatt capacity. This would require a massive
of the energy mix as of 2020). investment of USD154bn by 2025.
Fiscal and Non-Fiscal Incentives and De-Risking Mechanisms for
Renewable Energy Developers
Investment Pathways
Deregulation by
Green Bonds Municipal Governments
1 Green bonds can be structured in
several ways, including project bonds,
3 Adjusting regulatory requirements—such
as lowering the debt service coverage
corporate bonds, covered bonds, or ratio or streamlining the approval
Asset Backed Securities (ABS). process—would encourage municipal
green bond issuance.
Soft Loans by SOEs Green Bonds Issuance by SOEs

2 Providing soft loans for 4 Indonesia has seen positive development towards
green bond by the two major energy
residential households that SOEs:Indonesia State Electricity Utility Company
would like to install solar (PLN), and Indonesia State-Owned Oil Company
rooftops. (PERTAMINA).
Upcoming Projects
Upcoming Projects
Low Carbon Transport
Economic Shock Government Action

1 membutuhkan sekitar USD 65 miliar 3 ● Penyederhanaan proses regulasi untuk
(Rp974 triliun) investasi selama lebih meningkatkan kemudahan berusaha
2021−2030, dan anggaran negara di sektor perkeretaapian
hanya akan mencakup sekitar 36% ● PT KAI mencatatkan obligasi senilai Rp 2
T
Sector Overview Investment Needs

2 ● 26% dari total emisi gas rumah 4 2018–2019, pemerintah mengumpulkan ~Rp 1,7
kaca (GRK) nasional T dari sukuk negara untuk membiayai
● Dapat tumbuh sebesar 5,2% per infrastruktur perkeretaapian
tahun hingga tahun 2040
Separuh dari rencana Proyek Strategis Nasional =
● Infrastruktur kereta api salah satu
infrastruktur transportasi, dengan kurang dari
area investasi utama untuk mitigasi
seperempatnya adalah green infrastructure
perubahan iklim
Sustainable Water
Sector Overview Government Action
1 ● Tahun 2000−2020, banjir memberi 3 ● 2015−2019, membangun 1.305 km infrastruktur
mitigasi banjir, dan zona perlindungan pantai
dampak lebih banyak daripada bencana
alam dan iklim lainnya sepanjang 179 km
● Pemerintah berencana untuk meningkatkan
● RPJMN telah menetapkan beberapa
infrastruktur pasokan air dan menetapkan target
proyek pengendalian banjir dan
100% akses ke air minum yang aman pada tahun
bendungan sebagai prioritas selama
2024
2020−2024
Investment Needs
● Penyediaan air bersih masih menjadi
4
tantangan bagi banyak daerah terpencil
● Bengkulu dan Papua memiliki akses air ● Btuh Rp253,8 T untuk mencapai tujuan air
bersih terendah, 62% (nasional 72%). minum yang aman pada tahun 2024, pusat
dan daerah hanya dapat menutupi sekitar
74%
● 26% dapat melalui PPP, obligasi daerah,
green bond
Sustainable Waste
Sector Overview Government Action
1 ● Tahun 2020 Indonesia hanya 3 ● 15 pembangkit listrik tenaga sampah
mengumpulkan sekitar 59,7% dari sampah direncanakan untuk dibangun di 12 kota selama
padatnya. Sampah yang terkumpul 2021–2030, mengolah 16 rb ton limbah padat /hr
sebagian besar dibuang ke TPA ● Komitmen untuk mengurangi sampah plastik laut
● 81% sampah perkotaan di Indonesia tidak hingga 70% dan sampah padat hingga 30%, serta
didaur ulang dan berakhir di TPA, menangani 70% sampah padat pada tahun 2025
menyebabkan kebocoran ke sungai dan ● Mengandalkan APBD saja tidak cukup
Investment Needs
lautan
4
● Harus adanya sistem penangkapan gas
yang dipasang untuk meminimalkan emisi ● USD 18,4 M (Rp275 T) diperlukan pada tahun
serta langkah-langkah untuk 2040 untuk membangun infrastruktur
meminimalkan limpasan dan dampak ● consortium debt deals and/or equity stakes,
negatif lainnya terhadap lingkungan green bond
sekitar ● constructing recycling facilities by consumer
goods corporations
RECOMMENDATIONS
Incorporate climate risk exposure and ESG Introduce financial incentives for green,
criteria into new infrastructure plans, social, and sustainability (GSS) bond
including during PPP preparation issuers
Promote “COVID-19 Recovery” bond Promote blended finance and de-risking,

programmes and exclude assets that are at credit enhancement, or guarantee
risk from future shocks or at risk of being mechanisms for green transactions
stranded to support a green recovery
Encourage state-owned enterprises (SOEs)

to issue green bonds to finance ongoing Promote municipal green bonds
green infrastructure projects
Green Financial Instruments
Islamic Finance
Green Financial Instruments
Public-private
Partnership
Sample Green Pipeline
Low carbon
transport
Renewable energy:
Hydropower
Sarulla
Geothermal
Plant
Thanks
Do you have any questions?
youremail@freepik.com
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yourwebsite.com
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Sustainability

PRODI D-IV AKUNTANSI SEKTOR PUBLIK AP 2022/2023

DINIS DWI S. R. YOLINDA APRILLIA

Why We Need Sustainability Policy Levers for Sustainability:

Policy Levers for Sustainability: Policy Levers for Sustainability:

Sustainability Measurement The Politics of Sustainability

“Sustainability management is economic

(Cohen et al., 2015)

Evolution of Environmental Movement

Traditional View Sustainability Management Framework

Growing Momentum Behind

Hal-hal yang mendukung agenda keberlanjutan:

Expansion of Corporate Sustainability

MIT Sloan, 2011 Siemens dan McGraw-Hill, 2012

Brokaw, 2011 Kiron et al., 2013

GRI (General Reporting Initiatives) SASB (Sustainability Accounting

Sustainability public policy is a branch of

Roles of Government in Building Sustainable Economy

Funding basic Funding Providing

Setting and Transferring Public-private

Public investment Investment in Public

Cap and Trade or Tradable Pollution Permit

KEBIJAKAN INOVATIF KEBERLANJUTAN YANG

KEBIJAKAN KEBIJAKAN ADAPTASI IKLIM

01. KEBIJAKAN ENERGI

02. KEBIJAKAN TRANSPORTASI

03. ADAPTASI IKLIM DAN INFRASTRUKTUR

Fokus Kebijakan Hambatan Efektivitas

Coordinating and Consolidating Proses Birokrasi

Jaringan untuk Berbagi Dukungan Politik dari Atas

KEBIJAKAN INISIATIF KEBERLANJUTAN YANG

01. INISIATIF ENERGI PERKOTAAAN

02. PROGRAM KUALITAS UDARA PERKOTAAN

Tujuan: Instrumen Kebijakan:

04. PROYEK KETAHANAN IKLIM

What Are Sustainability Metrics?

Metrik, atau indikator, adalah variabel dasar yang

Cohen, S., Eimicke, W, Miller, A. (2015)

ENVIRONMENTAL SOCIAL GOVERNANCE

Sustainability Frameworks and Indices

(Singh et al., 2012, 281)

Presentasi Kualitatif Presentasi Kuantitatif

The Challenges of Sustainability Measurement

Informasi tentang isu-isu keberlanjutan sebagian besar

The Challenges of Sustainability Measurement

The many sustainability metric and framework

(Dahl, 2012, 15)

The Challenges of Sustainability Measurement

“(1) ambiguitas pembangunan berkelanjutan; (2) pluralitas tujuan

The Need for Standard, Generally Accepted Metrics

to be able to manage something, whether it’s a process or organization,

The Politics of Sustainability

The Politics of Sustainability

The Future of Sustainability Politics

● The Role of Citizens

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Elzami Haqie Ednoer Nathania Davita Valentino Aditya Manik Zakiyuddin

Intellectual Capital (IC)

Green Intellectual Capital

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