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    Pertemuan 3 Stakeholders

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    Rifky Chaidir
    This document discusses stakeholders and stakeholder engagement in sustainability accounting. It defines stakeholders according to ISO 26000 as individuals or groups that have an interest in an organization's decisions or activities. It identifies primary stakeholders as shareholders, employees, suppliers, customers, and communities and secondary stakeholders as government, media, competitors, and social pressure groups. The document discusses stakeholder identification methods from Mitchell, Agle, & Wood and AA1000 and analyzing stakeholders' needs regarding financial performance, health and safety, product quality, and communities' welfare. It emphasizes the importance of stakeholder engagement to build good relationships and create value for all parties.

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    Pertemuan 3 Stakeholders

    Uploaded by

    Rifky Chaidir
    95 views17 pages
    This document discusses stakeholders and stakeholder engagement in sustainability accounting. It defines stakeholders according to ISO 26000 as individuals or groups that have an interest in an organization's decisions or activities. It identifies primary stakeholders as shareholders, employees, suppliers, customers, and communities and secondary stakeholders as government, media, competitors, and social pressure groups. The document discusses stakeholder identification methods from Mitchell, Agle, & Wood and AA1000 and analyzing stakeholders' needs regarding financial performance, health and safety, product quality, and communities' welfare. It emphasizes the importance of stakeholder engagement to build good relationships and create value for all parties.

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    38859_Pertemuan 3 Stakeholders

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    This document discusses stakeholders and stakeholder engagement in sustainability accounting. It defines stakeholders according to ISO 26000 as individuals or groups that have an interest in an organization's decisions or activities. It identifies primary stakeholders as shareholders, employees, suppliers, customers, and communities and secondary stakeholders as government, media, competitors, and social pressure groups. The document discusses stakeholder identification methods from Mitchell, Agle, & Wood and AA1000 and analyzing stakeholders' needs regarding financial performance, health and safety, product quality, and communities' welfare. It emphasizes the importance of stakeholder engagement to build good relationships and create value for all parties.

    Copyright:

    © All Rights Reserved
    Download as PPTX, PDF, TXT or read online from Scribd
    Download as pptx, pdf, or txt
    95 views17 pages

    Pertemuan 3 Stakeholders

    Uploaded by

    Rifky Chaidir
    This document discusses stakeholders and stakeholder engagement in sustainability accounting. It defines stakeholders according to ISO 26000 as individuals or groups that have an interest in an organization's decisions or activities. It identifies primary stakeholders as shareholders, employees, suppliers, customers, and communities and secondary stakeholders as government, media, competitors, and social pressure groups. The document discusses stakeholder identification methods from Mitchell, Agle, & Wood and AA1000 and analyzing stakeholders' needs regarding financial performance, health and safety, product quality, and communities' welfare. It emphasizes the importance of stakeholder engagement to build good relationships and create value for all parties.

    Copyright:

    © All Rights Reserved
    Download as PPTX, PDF, TXT or read online from Scribd
    Download as pptx, pdf, or txt
    of 17

    Pertemuan 3

    Akuntansi Keberlanjutan

    STAKEHOLDER
    Pertemuan 3
    Akuntansi Keberlanjutan

    Tujuan:
    Mampu mengidentifikasi kelompok pemangku kepentingan
    Mengerti konsep stakeholder engagement
    DEFINISI & DASAR PEMIKIRAN
    ISO 26000
    individual or group that has an interest in any decision or activity of an organization

    Stakeholder theory sebagai paradigma bisnis dalam tanggung jawab sosal


    DEFINISI STAKEHOLDER
    kelompok atau individu yang dukungannya diperlukan demi kesejahteraan dan
    kelangsungan hidup organisasi
    IDENTIFIKASI STAKEHOLDER
    Mitchell, Agle, & Wood (1997)
    Power: directly in organization (sejauh pihak memiliki
    sarana untuk memaksakan kehendaknya dalam suatu
    hubungan)
    Legitimacy: lead other stakeholders (secara sosial
    diterima dan diharapkan struktur atau perilaku)
    Urgency: related to critical issues (waktu sensitivitas atau
    kekritisan klaim stakeholder)
    IDENTIFIKASI STAKEHOLDER
    IDENTIFIKASI STAKEHOLDER
    AA1000
    Dependency – groups or individuals who are directly or indirectly
    dependent on the organisation’s, or on whom the organisation is
    dependent in order to operate
    Responsibility – groups or individuals to whom the organisation has, or
    in the future may have, legal, commercial, operational or ethical/moral
    responsibilities
    Tension – groups or individuals who need immediate attention from the
    organisation with regard to financial, wider economic, social or
    environmental issues
    Influence – groups or individuals who can have an impact on the
    organisation’s or a stakeholder’s strategic or operational decision-
    making
    Diverse perspectives – groups or individuals whose different views can
    lead to a new understanding of the situation and the identification of
    opportunities for action that may not otherwise occur
    STAKEHOLDERS ANALYSIS
    Primary Stakeholders – ‘The big five’: ‘pihak di mana
    tanpa partisipasinya yang berkelanjutan organisasi tidak
    dapat bertahan.
    shareholders, employees, suppliers, customers,
    communities
    Secondary Stakeholders:‘pihak yang mempengaruhi atau
    dipengaruhi oleh perusahaan, tapi mereka tidak terlibat
    dalam transaksi dengan perusahaan dan tidak begitu
    penting untuk kelangsungan hidup perusahaan.’
    government, media, competitors, social pressure groups
    Normative against Positive Approach
    STAKEHOLDER IDENTIFICATION

    Shareholders: profits (financial performance)


    Employees: HSE, job security and satisfaction
    Suppliers: Companies’ commitment in payment and sustainability
    Customers: product safety and quality
    Communities: communities’ welfare (health, safety, protection)

    Is the company able to meet their needs?


    potential risk ?
    STAKEHOLDER IDENTIFICATION
    STAKEHOLDER ENGAGEMENT
    STAKEHOLDER ENGAGEMENT
    STAKEHOLDER ENGAGEMENT
    STAKEHOLDER ENGAGEMENT
    RISIKO STAKEHOLDER ENGAGEMENT
    REVIEW

    Pilih 1 perusahaan untuk dianalisis


    pemangku kepentingannya, kebutuhannya
    dan bagaimana membina hubungan baik
    dengan mereka (engagement to create value)

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