INTEGRATED

REPORTING
By Group 2
Mohamad Arsy Fajar Rahma Kesumaningsih Fitri Nurrahmawati
1806213560 1806213352 1806213075

Lintang Riani Felix Thomas G

1806134392 1806213730
TABLE OF CONTENTS

01 IRC
Framework 03 Tujuan
Riset

02 Latar
Belakang 04 Contoh
Integrated
Reporting
01
IR Framework
Menurut IIRC
IR Framework Menurut IIRC
Definisi

An integrated report is a concise communication about how an organization’s strategy, governance,

performance and prospects, in the context of its external environment, lead to the creation, preservation
or erosion of value over the short, medium and long term.

Objective

The purpose of the Framework is to establish Guiding Principles and Content Elements that govern the
overall content of an integrated report, and to explain the fundamental concepts that underpin them

An integrated report aims to provide insight about the resources and relationships used and affected by
an organization – these are collectively referred to as “the capitals” in the Framework. It also seeks to
explain how the organization interacts with the external environment and the capitals to create, preserve
or erode value over the short, medium and long term.
 IR Framework Menurut IIRC
Guiding Principles

1 Strategic Focus and Future Orientation

2 Connectivity of Information.

3 Stakeholder Relationships

4 Materiality.

5 Conciseness.

6 Reliability and Completeness

7 Consistency and Comparability

IR Framework Menurut IIRC
Content Elements

● Organizational overview and external environment.

What does the organization do and what are the circumstances under which it operates?
● Governance.
How does the organization’s governance structure support its ability to create value in the short,
medium and long term?
● Business model.
What is the organization’s business model?
● Risks and opportunities.
What are the specific risks and opportunities that affect the organization’s ability to create value
over the short, medium and long term, and how is the organization dealing with them?
● Strategy and resource allocation.
Where does the organization want to go and how does it intend to get there?
IR Framework Menurut IIRC
Content Elements

● Performance.
To what extent has the organization achieved its strategic objectives for the period and what
are its outcomes in terms of effects on the capitals?
● Outlook.
What challenges and uncertainties is the organization likely to encounter in pursuing its
strategy, and what are the potential implications for its business model and future
performance?
● Basis of presentation.
How does the organization determine what matters to include in the integrated report and how
02
Latar Belakang
Latar Belakang Riset: Inovasi Integrated
Reporting
Perusahaan telah menyusun corporate sustainability report maupun intellectual property report yang peruntukannya digunakan untuk
suatu tujuan yang spesifik. Laporan tersebut biasanya menjadi suatu segmen tertentu di annual report maupun dilaporkan terpisah

Riset-riset sebelumnya telah menyatakan bahwa fundamental ekonomi dari suatu perusahaan dapat menjadi platform dimana
kondisi nonfinansial dapat dilaporkan (Schneider and Meins, 2012). Hal tersebut akan menyebabkan pemahaman yang lebih
komprehensif mengenai value creation perusahaan, baik yang sudah ada maupun yang potensial (Stubbs and Higgins, 2018).

Integrated Reporting merupakan inovasi yang bertujuan untuk menghubungkan informasi finansial dan nonfinansial dalam sebuah
satu kesatuan laporan yang memberikan gambaran mengenai bagaimana perusahaan menciptakan nilai

Integrated Report harus memberikan gambaran mengenai koneksi antara modal (contoh: finansial, manufaktur, intelektual, manusia,
hubungan sosial, dan alam) dengan lingkungan eksternal, tata kelola, model bisnis, strategi dan alokasi sumber daya, performa, serta
kemungkinan masa depan karena aspek-aspek tersebut saling tergantung satu sama lain dan memahami hubungan antar berbagai
aspek tersebut akan memberikan pemahaman yang lebih menyeluruh mengenai proses value creation dari sebuah organisasi dari
waktu ke waktu.
Latar Belakang Riset: Hambatan Integrated
Reporting
Nilai guna dari integrated reporting harus
dinilai dari seberapa jauh laporan tersebut
dapat memberikan informasi mengenai
value creation dari organisasi, baik dalam
jangka pendek, menengah, maupun
panjang.
Namun, IR Framework hanya memberikan
pendekatan yang berbasis prinsip untuk
membantu perusahaan dalam melaporkan
aktivitasnya, dan tidak menyediakan standar
maupun level minimum mengenai seberapa
jauh informasi harus diungkapkan.

Maka dari itu, terdapat perbedaan kualitas pelaporan integrated report antar perusahaan.

Meskipun perusahaan tersebut telah mengklaim bahwa laporan mereka telah sesuai dengan IR framework yang diterbitkan
oleh IIRC, karena tidak adanya standar maupun persyaratan minimum pengungkapan, akibat ketiadaan standar maupun
persyaratan minimum, tidak semua perusahaan dapat mengungkapkan aktivitas value creation-nya sehingga nilai guna
dari Integrated Reporting kurang optimal.
03
Tujuan Riset
Tujuan Riset IR

“The integrated reports published by companies vary significantly in quality in spite of them
claiming to be compliant with the integrated reporting (IR) Framework issued by the
International Integrated Reporting Council (IIRC). The purpose of this paper is to develop
and apply a normative benchmark against which compliance with the IR Framework, and
the extent to which integrated reports make visible how organisations create value, can be
evaluated.”
Temuan Dalam Riset

“The normative benchmark that was created to operationalise the IR Framework identifies
a vast amount of potentially communicable information and various degrees to which
information may be disclosed. The integrated reports analysed differ significantly in the
extent to which value-creation stories are made visible, despite some of the companies
promoting to have actively engaged with IR as participants of the IIRC Pilot Program
Business Network. All selected companies performed poorly in comparison to the normative
benchmark.”
04
Contoh Integrated
Reporting
Integrated Report PT Tahap Penyusunan Laporan Tahunan Terintegrasi PT
Topik Material sesuai GRI
Timah Tbk Timah Tbk

1. Kinerja Keuangan
2. Inovasi Ramah Lingkungan
3. Sistem Pengelolaan Sumber Daya Alam
& Keanekaragaman Hayati Natural
4. Sumber Daya Manusia
5. Pengelolaan Air
6. Manajemen Tailing dan Limbah
7. Melindungi Hak-hak Karyawan
8. Kesejahteraan Karyawan
9. Keselamatan & Kesehatan Kerja
10. Keberagaman & Kesetaraan Kesempatan
11. Mitigasi Risiko
12. Anti-Korupsi
Integrated Report PT Pertamina
“PT Pertamina Hulu Integrated Annual Report 2020 provides information on company
performance, implementation of corporate governance, implementation of corporate social
responsibility” → Pertamina telah menggunakan format laporan yang mengacu pada kerangka
internasional IR. Pertamina cukup baik dalam segi pengungkapan namun masih ada beberapa
kekurangan dari elemen penyampaian.

Organizational overview and Strategy and resource

external environment allocation

Governance Performance

Business model Outlook

Basis of preparation and

Risks and opportunities
presentation
 THANKS!
ANY QUESTION?