DAFTAR ISI

KATA SAMBUTAN v

KATA PENGANTAR vii

DAFTAR ISI xi

DAFTAR GAMBAR & TABEL

BAB 1 FILOSOFI PELAPORAN KORPORAT 1

Pendahuluan 1
Korporasi dan Informasi 2
Pengungkapan Pelaporan Korporasi 8
Sejarah Pelaporan pada Korporasi 11
Definisi Pelaporan Korporat 13
Pelaporan Korporasi Tradisonal: Akuntansi dan Pelaporan Keuangan 14
Kelemahan Pelaporan Keuangan 22
Pengungkapan: Katalis Pelaporan Korporat Kontemporer 24
Penutup: Shifting Paradigm 34

BAB 2 PERKEMBANGAN PELAPORAN KORPORAT 37

Pendahuluan 37
Pembaruan Pelaporan Keuangan: Better Communications

for Financial Reporting 38

Pembaruan Pelaporan Keuangan: General Presentation dan Disclosure 49
Munculnya Pelaporan Non-keuangan: Aspek Environmental, Social, and Governance (ESG) Reporting 61
Perkembangan Kontemporer Pelaporan Korporat: Statement of Intent to Work Together Towards Comprehensive Corporate Reporting 64
Perkembangan Kontemporer Pelaporan Korporat: Enhancing Corporate Reporting: The “Way Forward” Statement 69
Perkembangan Kontemporer Pelaporan Korporat: Consultation Paper on Sustainability Reporting 71
Penutup 77

BAB 3 PELAPORAN KEBERLANJUTAN 79

Pendahuluan 79
Definisi Sustainability Reporting 81
Standar Pelaporan Berkelanjutan 82
Praktik Pelaporan Berkelanjutan 102
Penutup 104

BAB 4 PELAPORAN TERINTEGRASI 105

Pendahuluan 105
Sejarah Lahirnya Integrated Reporting 106
Konsep Penting dalam Integrated Reporting 112
Value Creation 114
Integrated Thinking 117
Definisi Integrated Reporting 119
Penjelasan tentang Komponen dan Guiding Principle Integrated Reporting 120
Perkembangan Integrated Reporting di Dunia 123
Penutup 124

BAB 5 PELAPORAN TATA KELOLA 127

Pendahuluan 127
Sejarah Good Corporate Governance 128
Konsep dan Komponen dalam Good Corporate Governance 130
Pengertian Good Corporate Governance Reporting 137
Standar Good Corporate Governance di Indonesia dan Dunia 137
Good Corporate Governance Assessment Tools 141
Perkembangan Good Corporate Governance Reporting di Dunia dan Indonesia 143
Penutup 145

BAB 6 PELAPORAN SUSTAINABILITY DEVELOPMENT GOALS 147

Pendahuluan 147
Sejarah Sustainable Development Goals 150
Konsep Sustainable Development Goals 154
Definisi Sustainable Development Goals Reporting 156
Integrasi SDGs Reporting dalam Sustainability Reporting 156
Integrasi SDGs Reporting dalam Integrated Reporting 157
Perkembangan SDGs Reporting di Indonesia dan Dunia 159
Penutup 162

BAB 7 JENIS PELAPORAN KORPORAT MASA DEPAN 169

Pendahuluan 169
Climate Change Reporting 172
Diversity Reporting 177
Gender Pay Gap Reporting 191
Penutup 196

DAFTAR PUSTAKA 199

PROFIL PENULIS 207