Business concepts in management of the company now has a change viewpoint.

Business
concept long ago confirmed that the company established for profit as much as possible. In
this concept then the company is only concerned the interests of management and
shareholders without paying attention the interests of the parties who are at outside the
company. In line with the development of time, understanding the meaning and benefits of
business value in in business concepts shift from a single P namely profit to 3P
(TripleBottom Line). The Triple Bottom Line, initiated by Elkington (1997), formulates three
main factors in the company's operations, namely economic factors and profits, human and
community factors (people), and environmental factors (planet). These three factors are
related to each other.

Society depends on the economy; the economy and corporate profits depend on society and
the environment. This approach is to improve decision making about policies and programs
in a better direction by considering economic, environmental and society aspects at the same
time. Company performance that reflects the three main factors in this 3P concept can be
demonstrated in Sustainability Reporting (SR). The company's sustainability report has
become a new form of corporate management responsibility. The company management is
now no longer reporting only accounting figures to corporate stakeholders, but the
information submitted to corporate stakeholders must be more comprehensive.

Sustainability reports appear as a consequence of changes in the company's reporting

paradigm. Of course, like another report, company need clear guideline to report and make
the sustainability reporting. The guidelines in preparing sustainability reports are GRI G4
(fourth generation GRI) compiled by the GRI (Global Reporting Initiative). Global Reporting
Initiative (GRI) is a network-based organization that has pioneered the development of the
world’s most widely used sustainability reporting framework. GRI promotes and develops
this standardized approach to fulfill demand for sustainability information. In the GRI G4
implementation guide, it is stated that companies in preparing sustainability reports must
select and prepare information that will be presented in the sustainability report, apply the
principles of reporting, and identify material aspects and boundaries that will be disclosed in
the sustainability report. In presenting the company's management sustainability report, it
must involve all company stakeholders and explain the economic impacts, social impacts, and
environmental impacts caused by the company's operations. In this context, basically
sustainability reports are a form of communication between company management and
company stakeholders. This form of communication is not only in the form of accounting
numbers (profits, debt, and dividends), but more broadly and comprehensively so that
ultimately stakeholders can assess the company's performance more fully.
Because of that, we need someone that understand about this guideline and can help the
company to make the sustainability reporting. Its is the reason CSRS Profession is appear.
CSRS profession certification was introduced by the National Center for Sustainability
Reporting (NCSR) to accommodate the needs regarding the preparation of sustainability
reports. The National Center for Sustainability Reporting (NCSR) in collaboration with the
Institut Akuntan Manajemen Indonesia (IAMI) offers a Certified Sustainability Reporting
Specialist (CSRS) program to help answer questions faced by organizations related to
corporate Sustainability Responsibility (SR). The CSRS profession is tasked with interpreting
the real conditions of the company to then translate it into a sustainability report. The CSRS
profession is required to understand the GRI G4 sustainability reporting guidelines as a basis
for making sustainability reports.
GRI G4 (jelasi ppt)
Disclosure of economic performance includes direct economic benefits felt by stakeholders
due to the company's business activities. Disclosure of social performance includes training
and empowerment of employees, freedom of association for employees, and guarantee of
employee rights. Disclosure of environmental performance includes waste management,
energy efficiency in company activities, and reduction of carbon emissions.

This understanding will lead us to assess that the CSRS profession is very important. The
CSRS profession must be able to become the main "actor" who will connect the interests of
the company with the interests of all company stakeholders. The CSRS profession must be
able to translate items contained in the GRI G4 guideline to be implemented in accordance
with the real conditions in the company. The fact that happens is that most companies in
Indonesia have not been able to fulfill all the items contained in the GRI G4.

Sustainability reports are prepared by someone who has passed a Certified Sustainability
Reporting Specialist (CSRS) certification. The CSRS profession is a profession whose task is
to compile a company's sustainability report. Someone who has passed the CSRS certification
have sufficient ability to compile a sustainability report and be able to account for the
information presented in the company's sustainability report. The role of the CSRS profession
in the preparation of sustainability reports can be interpreted as a form of application of
enterprise theory in the business world.
Enterprise theory is a new paradigm in which company management views the interests of
parties outside the company. The form of company management's attention to stakeholders
outside the company is by compiling a company sustainability report. In a sustainability
report you will see how the balance between economic performance, social performance, and
environmental performance of the company.

The CSRS profession is in charge of preparing data, information, determining materiality,

and establishing relationships with corporate stakeholders to prepare a reliable sustainability
report that can be used by corporate stakeholders in making a decision, be it economic
decisions or investment decisions, social decisions and environmental decisions The CSRS
profession and sustainability report is an answer to the current business paradigm where
companies should be able to provide benefits to all corporate stakeholders (enterprise theory).
This paradigm abandons the past paradigm where in the past the company's main goal was
established for the prosperity of management and shareholders of the company. The CSRS
profession and sustainability report are the first steps for businesses that can provide social
benefits to all levels of society and ultimately can achieve social welfare. The main objective
of sustainability reporting is sustainable economics.