Fokus:
- CSR terkait dengan Visi dan Misi Biofarma
- Perencanaan CSR Biofarma
- Bagaimana evaluasi dan standar pedoman CSR Biofarma
Langkah:
- Desk review/kajian pustaka terkait dengan pelaksanaan CSR Biofarma
- wawancara dengan tim CSR Biofarma
- Observasi ke beberapa lokasi CSR Biofarma di Kota Bandung
Output:
- Pedoman/guideline yang menjelaskan CSR yang telah dilaksanakan dan yang akan dilaksanakan.
- concepts, terms and definitions related to social responsibility;
- the background, trends and characteristics of social responsibility;
- principles and practices relating to social responsibility;
- the core subjects and issues of social responsibility;
- integrating, implementing and promoting socially responsible behaviour throughout the organization and, through its policies and practices, within its sphere of influence;
- identifying and engaging with stakeholders; and
- communicating commitments, performance and other information related to social responsibility.
In applying ISO 26000:2010, it is advisable that an organization take into consideration societal, environmental, legal, cultural, political and organizational diversity, as well as differences in economic conditions, while being consistent with international norms of behaviour.
ISO 26000:2010 is not a management system standard. It is not intended or appropriate for certification purposes or regulatory or contractual use. Any offer to certify, or claims to be certified, to ISO 26000 would be a misrepresentation of the intent and purpose and a misuse of ISO 26000:2010. As ISO 26000:2010 does not contain requirements, any such certification would not be a demonstration of conformity with ISO 26000:2010.
ISO 26000:2010 is intended to provide organizations with guidance concerning social responsibility and can be used as part of public policy activities. However, for the purposes of the Marrakech Agreement establishing the World Trade Organization (WTO), it is not intended to be interpreted as an “international standard”, “guideline” or “recommendation”, nor is it intended to provide a basis for any presumption or finding that a measure is consistent with WTO obligations. Further, it is not intended to provide a basis for legal actions, complaints, defences or other claims in any international, domestic or other proceeding, nor is it intended to be cited as evidence of the evolution of customary international law.
ISO 26000:2010 is not intended to prevent the development of national standards that are more specific, more demanding, or of a different type.
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ISO 26000 – Social responsibility
Discovering ISO 26000
ISO 26000 – The essentials
This page provides a basic understanding of the voluntary International Standard, ISO 26000:2010, Guidance for social responsibility. It aims to be a first step in helping all types of organization in both the public and private sectors to consider implementing ISO 26000 as a way to achieve the benefits of operating in a socially responsible manner.Why is social responsibility important?
Organizations around the world, and their stakeholders, are becoming increasingly aware of the need for and benefits of socially responsible behaviour. The objective of social responsibility is to contribute to sustainable development.An organization's performance in relation to the society in which it operates and to its impact on the environment has become a critical part of measuring its overall performance and its ability to continue operating effectively. This is, in part, a reflection of the growing recognition of the need to ensure healthy ecosystems, social equity and good organizational governance. In the long run, all organizations' activities depend on the health of the world's ecosystems. Organizations are subject to greater scrutiny by their various stakeholders.
What benefits can be achieved by implementing ISO 26000?
The perception and reality of an organization's performance on social responsibility can influence, among other things:- Competitive advantage
- Reputation
- Ability to attract and retain workers or members, customers, clients or users
- Maintenance of employees' morale, commitment and productivity
- View of investors, owners, donors, sponsors and the financial community
- Relationship with companies, governments, the media, suppliers, peers, customers and the community in which it operates.
Who can benefit from ISO 26000 and how?
ISO 26000 provides guidance for all types of organization, regardless of their size or location, on:- Concepts, terms and definitions related to social responsibility
- Background, trends and characteristics of social responsibility
- Principles and practices relating to social responsibility
- Core subjects and issues of social responsibility
- Integrating, implementing and promoting socially responsible behaviour throughout the organization and, through its policies and practices, within its sphere of influence
- Identifying and engaging with stakeholders
- Communicating commitments, performance and other information related to social responsibility.
In applying ISO 26000, it is advisable that an organization take into consideration societal, environmental, legal, cultural, political and organizational diversity, as well as differences in economic conditions, while being consistent with international norms of behaviour.
Not for certification
ISO 26000 is not a management system standard. It is not intended or appropriate for certification purposes or regulatory or contractual use. Any offer to certify, or claims to be certified, to ISO 26000 would be a misrepresentation of the intent and purpose and a misuse of this International Standard. As ISO 26000 does not contain requirements, any such certification would not be a demonstration of conformity with this International Standard.What specifically does ISO 26000 contain?
ISO 26000 addresses seven core subjects of social responsibility defined in the standard and portrayed in the following graphic. The figures refer to the corresponding clauses in the standard.Tables and graphics
Click
on the image to download the PDF (730kB) |
Clause title
|
Clause
number
|
Description
of clause contents
|
|
Scope
|
Clause 1
|
Defines the scope of ISO 26000 and identifies certain
limitations and exclusions.
|
|
Terms and definitions
|
Clause 2
|
Identifies and provides the definition of key terms that
are of fundamental importance for understanding social responsibility and for
using ISO 26000.
|
|
Understanding social responsibility
|
Clause 3
|
Describes the important factors and conditions that have
influenced the development of social responsibility and that continue to affect
its nature and practice. It also describes the concept of social
responsibility itself – what it means and how it applies to organizations.
The clause includes guidance for small and medium-sized organizations on the use of ISO 26000. |
|
Principles of social responsibility
|
Clause 4
|
Introduces and explains the principles of social
responsibility.
|
|
Recognizing social responsibility and engaging
stakeholders
|
Clause 5
|
Addresses two practices of social responsibility: an
organization's recognition of its social responsibility, and its
identification of and engagement with its stakeholders. It provides guidance
on the relationship between an organization, its stakeholders and society, on
recognizing the core subjects and issues of social responsibility and on an
organization's sphere of influence.
|
|
Guidance on social responsibility core subjects
|
Clause 6
|
Explains the core subjects and associated issues relating
to social responsibility. For each core subject, information has been
provided on its scope, its relationship to social responsibility, related
principles and considerations, and related actions and expectations.
|
|
Guidance on integrating social responsibility throughout
an organization
|
Clause 7
|
Provides guidance on putting social responsibility into
practice in an organization. This includes guidance related to: understanding
the social responsibility of an organization, integrating social
responsibility throughout an organization, communication related to social
responsibility, improving the credibility of an organization regarding social
responsibility, reviewing progress and improving performance and evaluating
voluntary initiatives for social responsibility.
|
|
Examples of voluntary initiatives and tools for social
responsibility
|
Annex A
|
Presents a non-exhaustive list of voluntary initiatives
and tools related to social responsibility that address aspects of one or
more core subjects or the integration of social responsibility throughout an
organization.
|
|
Abbreviated terms
|
Annex B
|
Contains abbreviated terms used in ISO 26000.
|
|
Bibliography
|
Annex B
|
Includes references to authoritative international
instruments and ISO standards that are referenced in ISO 26000 as source
material.
|
|
Core
subjects and issues
|
Addressed in
sub-clause
|
|
Core subject: Organizational governance
|
6.2
|
|
Core subject: Human rights
|
6.3
|
|
Issue 1: Due
diligence
|
6.3.3
|
|
Issue 2: Human
rights risk situations
|
6.3.4
|
|
Issue 3:
Avoidance of complicity
|
6.3.5
|
|
Issue 4:
Resolving grievances
|
6.3.6
|
|
Issue 5:
Discrimination and vulnerable groups
|
6.3.7
|
|
Issue 6: Civil
and political rights
|
6.3.8
|
|
Issue 7:
Economic, social and cultural rights
|
6.3.9
|
|
Issue 8:
Fundamental principles and rights at work
|
6.3.10
|
|
Core subject: Labour practices
|
6.4
|
|
Issue 1:
Employment and employment relationships
|
6.4.3
|
|
Issue 2:
Conditions of work and social protection
|
6.4.4
|
|
Issue 3: Social
dialogue
|
6.4.5
|
|
Issue 4: Health
and safety at work
|
6.4.6
|
|
Issue 5: Human
development and training in the workplace
|
6.4.7
|
|
Core subject: The environment
|
6.5
|
|
Issue 1:
Prevention of pollution
|
6.5.3
|
|
Issue 2: Sustainable
resource use
|
6.5.4
|
|
Issue 3: Climate
change mitigation and adaptation
|
6.5.5
|
|
Issue 4:
Protection of the environment, biodiversity and restoration of natural
habitats
|
6.5.6
|
|
Core subject: Fair operating practices
|
6.6
|
|
Issue 1:
Anti-corruption
|
6.6.3
|
|
Issue 2:
Responsible political involvement
|
6.6.4
|
|
Issue 3: Fair
competition
|
6.6.5
|
|
Issue 4:
Promoting social responsibility in the value chain
|
6.6.6
|
|
Issue 5: Respect
for property rights
|
6.6.7
|
|
Core subject: Consumer issues
|
6.7
|
|
Issue 1: Fair
marketing, factual and unbiased information and fair contractual practices
|
6.7.3
|
|
Issue 2:
Protecting consumers' health and safety
|
6.7.4
|
|
Issue 3:
Sustainable consumption
|
6.7.5
|
|
Issue 4:
Consumer service, support, and complaint and dispute resolution
|
6.7.6
|
|
Issue 5:
Consumer data protection and privacy
|
6.7.7
|
|
Issue 6: Access
to essential services
|
6.7.8
|
|
Issue 7:
Education and awareness
|
6.7.9
|
|
Core subject: Community involvement and
development
|
6.8
|
|
Issue 1:
Community involvement
|
6.8.3
|
|
Issue 2:
Education and culture
|
6.8.4
|
|
Issue 3:
Employment creation and skills development
|
6.8.5
|
|
Issue 4:
Technology development and access
|
6.8.6
|
|
Issue 5: Wealth
and income creation
|
6.8.7
|
|
Issue 6: Health
|
6.8.8
|
|
Issue 7: Social
investment
|
6.8.9
|
Schematic
overview of ISO 26000
Click
on the image to download the PDF (3MB) How does an organization go about implementing ISO 26000?
After considering the characteristics of social responsibility and its relationship with sustainable development (Clause 3), it is suggested that an organization should review the principles of social responsibility described in Clause 4. In practising social responsibility, organizations should respect and address these principles, along with the principles specific to each core subject (Clause 6).Before analysing the core subjects and issues of social responsibility, as well as each of the related actions and expectations (Clause 6), an organization should consider two fundamental practices of social responsibility: recognizing its social responsibility within its sphere of influence, and identifying and engaging with its stakeholders (Clause 5).
Once the principles have been understood, and the core subjects and relevant and significant issues of social responsibility have been identified, an organization should seek to integrate social responsibility throughout its decisions and activities, using the guidance provided in Clause 7. This involves practices such as: making social responsibility integral to its policies, organizational culture, strategies and operations; building internal competency for social responsibility; undertaking internal and external communication on social responsibility; and regularly reviewing these actions and practices related to social responsibility.
Further guidance on the core subjects and integration practices of social responsibility is available from authoritative sources (Bibliography) and from various voluntary initiatives and tools (some global examples of which are presented in Annex A).
When approaching and practising social responsibility, the overarching goal for an organization is to maximize its contribution to sustainable development.
RUANG LINGKUP TANGGUNG JAWAB SOSIAL
Oleh: Maria R. Nindita Radyati, PhD*TERDAPAT berbagai versi ruang lingkup corporate sosial resposibility (CSR). Jika dicari di mesin pencari Google terdapat lebih dari delapan juta artikel mengenai ini. Pada kenyataannya, terkait panduan tanggung jawab sosial banyak perusahaan merujuk pada ISO 26000, dan tentang panduan pelaporan keberlanjutan mereka merujuk pada Global Reporting Initiative (GRI).
ISO 26000 dipilih meskipun bukan atau belum menjadi standar, karena dikeluarkan oleh organisasi internasional pembuat standar yang mempunyai anggota 163 lembaga standardisasi di seluruh dunia. Jumlah yang pernah dikeluarkan adalah 18.400 standar sampai dengan akhir 2010. Standar ini merupakan permintaan bisnis global. Jadi perusahaan-perusahaan di seluruh dunia biasanya lebih memilih mitra bisnis yang telah memperoleh sertifikasi ISO ini.
ISO 26000
Keunikan ISO 26000 adalah fungsinya yang hanya berupa panduan kegiatan tanggung jawab sosial, jadi bukan standardisasi kegiatan seperti ISO-ISO yang lain (misalnya ISO 14001 tentang lingkungan, ISO 31000 tentang manajemen risiko, dll). Panduan ini tidak hanya diperuntukkan bagi perusahaan, tetapi juga untuk seluruh jenis organisasi yang didirikan dengan tujuan memperoleh laba maupun tidak. Oleh sebab itu, dalam ISO 26000 tidak dipergunakan istilah CSR, melainkan SR (social responsibility), karena standardisasi ini dimaksudkan untuk semua jenis organisasi.
Menurut ISO 26000 yang telah diluncurkan secara resmi 1 November 2010 oleh lembaga International Organization for Standardization (ISO), terdapat tujuh ruang lingkup SR (tanggung jawab sosial), yakni governance, hak asasi manusia, ketenagakerjaan, lingkungan, praktik bisnis yang jujur, konsumen, pelibatan, dan pengembangan komunitas.
Pelaporan CSR
Ruang lingkup CSR dapat juga mengacu pada panduan pembuatan laporan kegiatan tanggung jawab sosial perusahaan. Panduan ini disediakan GRI, dan disebut dengan laporan keberlanjutan (sustainability reporting). Terdapat lebih dari 2,5 juta pedoman pelaporan keberlanjutan jika dicari dengan mesin pencari. Akan tetapi banyak perusahaan di dunia menyukai GRI, karena mencakup semua aspek keberlanjutan, yakni ekonomi, lingkungan, dan sosial, dengan indikator yang cukup lengkap.
penelitian yang menunjukkan bahwa pedoman-pedoman lainnya tidak mencakup semua aspek tersebut, jadi GRI yang dianggap paling lengkap.
Hubungan Keberlanjutan dan CSR
Keberlanjutan sendiri sangat berkaitan dengan CSR, karena arti keberlanjutan adalah memenuhi kebutuhan saat ini dengan cara-cara yang tidak membahayakan kemampuan generasi penerus untuk memenuhi kebutuhan mereka sendiri (disadur dari WBCSD 1987). Jadi praktik bisnis yang dapat mengurangi kesempatan generasi penerus harus dihindarkan, antara lain kesempatan menikmati tanah yang subur, udara yang bersih, dan hidup yang sehat. Dengan demikian keberlanjutan adalah tujuan akhir dari semua jenis usaha. Dan CSR merupakan “kendaraan” untuk mencapai keberlanjutan tersebut.
Menurut GRI, aspek ekonomi yang dilaporkan termasuk di antaranya kinerja keuangan serta biaya-biaya yang dikeluarkan untuk para tenaga kerja dan pemasok. Aspek lingkungan antara lain mencakup penggunaan bahan
Perusahaan juga dapat merencanakan CSR berdasarkan apa yang disarankan GRI. Hal ini seperti yang dilakukan Alcoa, salah satu perusahaan aluminium terbesar di dunia. Prinsip mereka adalah what get measured, get done, yakni apa yang diukur, itulah yang dilakukan. Jadi daripada pada akhir tahun kesulitan membuat laporan, mereka merencanakan CSR berdasarkan “permintaan” laporan dan mendokumentasikannya sesuai sistimatika GRI.
Di Indonesia, Pasal 66 UU PT No 40 Tahun 2007 mensyaratkan perusahaan membuat laporan atas kegiatan tanggung jawab sosial dan lingkungan (TJSL)-nya. Terdapat lebih dari 20 perusahaan di
Masih ada lagi ruang lingkup CSR yang berdasarkan value-chain, atau rantai bisnis yang menghasilkan nilai. Konsep ini diperkenalkan Michael E Porter dan Mark R Kramer tahun 2006. Secara singkat dapat dijelaskan bahwa rantai bisnis memiliki dua komponen utama, yakni kegiatan primer dan kegiatan pendukung. Kegiatan primer dimulai dari datangnya bahan
Berdasarkan konsep Porter dan Kramer, perusahaan harus mengidentifikasi dampak yang dihasilkan bisnis. Jika dampaknya positif maka harus ditingkatkan, sedang dampak negatif harus dikurangi. Istilah externalities cukup populer digunakan banyak pihak dalam menggambarkan dampak. Misalnya bisnis perbankan mempunyai externalities positive, yakni memberikan pinjaman dana bagi yang membutuhkan dan menyimpankan dana nasabah dengan memberi bunga atau membantu nasabah menginvestasikan dananya. Externalities negative juga ada, di antaranya penggunaan kartu kredit secara konsumtif oleh para nasabah.
Untuk meningkatkan dampak positif, bank dapat meningkatkan mutu pelayanan, sedangkan untuk mengurangi dampak negatif, bank sebaiknya melakukan pencegahan-pencegahan. Misalnya menghubungi nasabah via telepon jika penggunaan kartu kredit mereka melampaui batas tertentu sebelum batas maksimal. Jadi bukan hanya menelepon nasabah untuk mengingatkan pembayaran iuran yang terlambat atau bahkan meneror nasabah.
Jadi perusahaan dapat menggunakan berbagai panduan di atas dalam menentukan ruang lingkup CSR yang akan dilakukan. Persoalannya adalah bagaimana menentukan prioritas, oleh karena banyak kendala yang dihadapi perusahaan dalam melaksanakan perencanaan.
Kendala yang biasa dihadapi adalah pendanaan, kesiapan tenaga pelaksana, kemampuan dan keterampilan tenaga pelaksana, serta kemampuan memonitor dan mengevaluasi keberhasilan program CSR di sektor-sektor tertentu.
Prioritas dapat ditentukan berdasarkan dampak negatif yang dapat menimbulkan risiko terbesar bagi keberlanjutan bisnis perusahaan. Jadi pelaksanaan CSR sebuah perusahaan perlu disesuaikan dengan peringkat risiko yang dapat ditimbulkan oleh kegiatan bisnis perusahaan tersebut.
MANFAAT CSR BAGI PERUSAHAAN
CSR memiliki manfaat bagi perusahaan, sebagai berikut:
• Meningkatkan Citra Perusahaan
Dengan melakukan kegiatan CSR, konsumen dapat lebih mengenal perusahaan sebagai perusahaan yang selalu melakukan kegiatan yang baik bagi masyarakat.
• Memperkuat “Brand” Perusahaan
Melalui kegiatan memberikan product knowledge kepada konsumen dengan cara membagikan produk secara gratis, dapat menimbulkan kesadaran konsumen akan keberadaan produk perusahaan sehingga dapat meningkatkan posisi brand perusahaan.
• Mengembangkan Kerja Sama dengan
Dalam melaksanakan kegiatan CSR, perusahaan tentunya tidak mampu mengerjakan sendiri, jadi harus dibantu dengan para pemangku kepentingan, seperti pemerintah daerah, masyarakat, dan universitas lokal. Maka perusahaan dapat membuka relasi yang baik dengan para pemangku kepentingan tersebut.
• Membedakan Perusahaan dengan Pesaingnya
Jika CSR dilakukan sendiri oleh perusahaan, perusahaan mempunyai kesempatan menonjolkan keunggulan komparatifnya sehingga dapat membedakannya dengan pesaing yang menawarkan produk atau jasa yang sama.
• Menghasilkan Inovasi dan Pembelajaran untuk Meningkatkan Pengaruh Perusahaan
Memilih kegiatan CSR yang sesuai dengan kegiatan utama perusahaan memerlukan kreativitas. Merencanakan CSR secara konsisten dan berkala dapat memicu inovasi dalam perusahaan yang pada akhirnya dapat meningkatkan peran dan posisi perusahaan dalam bisnis global.
• Membuka Akses untuk Investasi dan Pembiayaan bagi Perusahaan
• Meningkatkan Harga Saham
Pada akhirnya jika perusahaan rutin melakukan CSR yang sesuai dengan bisnis utamanya dan melakukannya dengan konsisten dan rutin, masyarakat bisnis (investor, kreditur,dll), pemerintah, akademisi, maupun konsumen akan makin mengenal perusahaan. Maka permintaan terhadap saham perusahaan akan naik dan otomatis harga saham perusahaan juga akan meningkat.
* Penulis adalah Direktur Program Magister Managemen Corporate Social Responsibility (MM-CSR) Universitas Trisakti.
Artikel ini telah dimuat pada Rubrik CSR surat kabar Sinar Harapan Rabu 27 April 2011.
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