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LAMPIRAN 1

INDEKS PENGUNGKAPAN CSR GRI G3.1

INDICATOR

EC1

Direct economic value generated and distributed, including revenues, operating costs, employee compensation, donations and other community investments, retained earnings, and payments to capital providers and governments.

1

EC2 Financial implications and other risks and opportunities for the organization's

activities due to climate change. 1

EC3 _{Coverage of the organization's defined benefit plan obligations.} ₁ EC4 _{Significant financial assistance received from government.} ₁

EC5 Range of ratios of standard entry level wage by gender compared to local minimum _{wage at significant locations of operation.} 1 EC6 Policy, practices, and proportion of spending on locally-based suppliers at

significant locations of operation. 1

EC7 Procedures for local hiring and proportion of senior management hired from the local community at significant locations of operation. 1

EC8

Development and impact of infrastructure investments and services provided primarily for public benefit through commercial, in-kind, or pro bono

engagement.

1

EC9 Understanding and describing significant indirect economic impacts, including

the extent of impacts. 1

EN1 _{Materials used by weight or volume.} ₁

EN2 Percentage of materials used that are recycled input materials. 1 EN3 _{Direct energy consumption by primary energy source.} ₁ EN4 Indirect energy consumption by primary source. 1 EN5 _{Energy saved due to conservation and efficiency improvements.} ₁ EN6

Initiatives to provide energy-efficient or renewable energy based products and services, and reductions in energy requirements as a result of these initiatives.

1 EN7 _{Initiatives to reduce indirect energy consumption and reductions achieved.} ₁

EN8 _{Total water withdrawal by source.} ₁

EN9 _{Water sources significantly affected by withdrawal of water.} ₁ EN10 _{Percentage and total volume of water recycled and reused.} ₁

EN11 _{Location and size of land owned, leased, managed in, or adjacent to,}

protected areas and areas of high biodiversity value outside protected areas. 1 Energy Water Biodiversity Economic Economic performance Market presence

Indirect economic impacts

Environmental

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LAMPIRAN 1

INDICATOR EN12

Description of significant impacts of activities, products, and services on biodiversity in protected areas and areas of high biodiversity value outside protected areas.

1

EN13 _{Habitats protected or restored.} ₁

EN14 Strategies, current actions, and future plans for managing impacts on

biodiversity. 1

EN15 Number of IUCN Red List species and national conservation list species with

habitats in areas affected by operations, by level of extinction risk. 1 EN16 _{Total direct and indirect greenhouse gas emissions by weight.} ₁ EN17 _{Other relevant indirect greenhouse gas emissions by weight.} ₁ EN18 _{Initiatives to reduce greenhouse gas emissions and reductions achieved.} ₁ EN19 _{Emissions of ozone-depleting substances by weight.} ₁ EN20 NOx, SOx, and other significant air emissions by type and weight. 1 EN21 _{Total water discharge by quality and destination.} ₁ EN22 _{Total weight of waste by type and disposal method.} ₁ EN23 Total number and volume of significant spills. 1 EN24

Weight of transported, imported, exported, or treated waste deemed hazardous under the terms of the Basel Convention Annex I, II, III, and VIII, and percentage of transported waste shipped internationally.

1

EN25

Identity, size, protected status, and biodiversity value of water bodies and related habitats significantly affected by the reporting organization's discharges of water and runoff.

1

EN26 Initiatives to mitigate environmental impacts of products and services, and

extent of impact mitigation. 1

EN27 Percentage of products sold and their packaging materials that are reclaimed

by category. 1

EN28 Monetary value of significant fines and total number of non-monetary

sanctions for non-compliance with environmental laws and regulations. 1

EN29

Significant environmental impacts of transporting products and other goods and materials used for the organization's operations, and transporting members of the workforce.

1

EN30 _{Total environmental protection expenditures and investments by type.} ₁

LA1 Total workforce by employment type, employment contract, and region,

broken down by gender. 1

LA2 Total number and rate of new employee hires and employee turnover by age

group, gender, and region. 1

LA3 Benefits provided to full-time employees that are not provided to temporary or part-time employees, by major operations. 1 Compliance

Emissions, effluents and w aste

Products and services

Transport

Overall

Social: Labor Practices and Decent Work

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LAMPIRAN 1

INDICATOR

LA15 _{Return to work and retention rates after parental leave, by gender.} ₁ LA4 _{Percentage of employees covered by collective bargaining agreements.} ₁ LA5 Minimum notice period(s) regarding significant operational changes,

including whether it is specified in collective agreements. 1

LA6

Percentage of total workforce represented in formal joint management-worker health and safety committees that help monitor and advise on occupational health and safety programs.

1

LA7 Rates of injury, occupational diseases, lost days, and absenteeism, and

number of work-related fatalities by region and by gender. 1 LA8

Education, training, counseling, prevention, and risk-control programs in place to assist workforce members, their families, or community members regarding serious diseases.

1 LA9 _{Health and safety topics covered in formal agreements with trade unions.} ₁

LA10 Average hours of training per year per employee by gender, and by employee

category. 1

LA11

Programs for skills management and lifelong learning that support the continued employability of employees and assist them in managing career endings.

1

LA12 Percentage of employees receiving regular performance and career

development reviews, by gender. 1

LA13

Composition of governance bodies and breakdown of employees per employee category according to gender, age group, minority group membership, and other indicators of diversity.

1

LA14 Ratio of basic salary and remuneration of women to men by employee

category, by significant locations of operation. 1

HR1

Percentage and total number of significant investment agreements and contracts that include clauses incorporating human rights concerns, or that have undergone human rights screening.

1

HR2 Percentage of significant suppliers, contractors and other business partners

that have undergone human rights screening, and actions taken. 1 HR3

Total hours of employee training on policies and procedures concerning aspects of human rights that are relevant to operations, including the percentage of employees trained.

1

HR4 _{Total number of incidents of discrimination and corrective actions taken.} ₁

HR5

Operations and significant suppliers identified in which the right to exercise freedom of association and collective bargaining may be violated or at significant risk, and actions taken to support these rights.

1 Freedom of association and collective bargaining

Non-discrimination

Labor/management relations

Occupational health and safety

Training and education

Diversity and equal opportunity

Equal remuneration for women and men

Social: Human Rights

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LAMPIRAN 1

INDICATOR

HR6

Operations and significant suppliers identified as having significant risk for incidents of child labor, and measures taken to contribute to the effective abolition of child labor.

1

HR7

Operations and significant suppliers identified as having significant risk for incidents of forced or compulsory labor, and measures to contribute to the elimination of all forms of forced or compulsory labor.

1

HR8

Percentage of security personnel trained in the organization's policies or procedures concerning aspects of human rights that are relevant to operations.

1

HR9

Total number of incidents of violations involving rights of indigenous people

and actions taken. 1

HR10 Percentage and total number of operations that have been subject to human

rights reviews and/or impact assessments. 1

HR11

Number of grievances related to human rights filed, addressed and resolved through formal

grievance mechanisms.

1

SO1 Percentage of operations with implemented local community engagement,

impact assessments, and development programs. 1 SO9 Operations with significant potential or actual negative impacts on local

communities. 1

SO10 Prevention and mitigation measures implemented in operations with

significant potential or actual negative impacts on local communities. 1

SO2 Percentage and total number of business units analyzed for risks related to

corruption. 1

SO3 Percentage of employees trained in organization's anti-corruption policies

and procedures. 1

SO4 _{Actions taken in response to incidents of corruption.} ₁

SO5

Public policy positions and participation in public policy development and lobbying. 1 SO6 Total value of financial and in-kind contributions to political parties,

politicians, and related institutions by country. 1

SO7 Total number of legal actions for anti-competitive behavior, anti-trust, and

monopoly practices and their outcomes. 1

SO8 Monetary value of significant fines and total number of non-monetary

sanctions for non-compliance with laws and regulations. 1 Anti-competitive behavior

Child labor

Prevention of forced and compulsory labor

Security practices Indigenous rights Assessment Remediation Social: Society Local communities Corruption Public policy Compliance

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LAMPIRAN 1

INDICATOR

PR1

Life cycle stages in which health and safety impacts of products and services are assessed for improvement, and percentage of significant products and services categories subject to such procedures.

1

PR2

Total number of incidents of non-compliance with regulations and voluntary codes concerning health and safety impacts of products and services during their life cycle, by type of outcomes.

1

PR3

Type of product and service information required by procedures, and percentage of significant products and services subject to such information requirements.

1

PR4

Total number of incidents of non-compliance with regulations and voluntary codes concerning product and service information and labeling, by type of outcomes.

1

PR5 Practices related to customer satisfaction, including results of surveys

measuring customer satisfaction. 1

PR6

Programs for adherence to laws, standards, and voluntary codes related to marketing communications, including advertising, promotion, and

sponsorship.

1

PR7

Total number of incidents of non-compliance with regulations and voluntary codes concerning marketing communications, including advertising,

promotion, and sponsorship by type of outcomes.

1

PR8 Total number of substantiated complaints regarding breaches of customer

privacy and losses of customer data. 1

PR9 Monetary value of significant fines for non-compliance with laws and

regulations concerning the provision and use of products and services. 1

TOTAL 84

Compliance

Social: Product Responsibility

Customer health and safety

Product and service labelling

Marketing communications

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LAMPIRAN 2

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LAMPIRAN 3

DATA VARIABEL PENELITIAN

NO EMITEN KODE TAHUN CSR GCO KA SIZE GROWTH

1 PT. Adaro Energy Tbk ADRO 2010 0,39 0 1 17,52 -0,04

2 PT. Aneka Tambang (Persero) Tbk ANTM 2010 0,67 0 1 16,33 0,24

3 PT. Ratu Prabu Energi Tbk ARTI 2010 0,45 0 0 14,13 -0,03

4 PT. ATPK Resources Tbk ATPK 2010 0,26 1 0 11,9 -0,15

5 PT. Bayan Resources Tbk BYAN 2010 0,43 0 1 15,94 0,17

6 PT. Citatah Tbk CTTH 2010 0,36 0 0 12,2 0,05

7 PT. Delta Murni Makmur Tbk DOID 2010 0,38 0 0 15,85 0,16

8 PT. Elnusa Tbk ELSA 2010 0,73 0 1 15,12 -0,12

9 PT. Energi Mega Persada Tbk ENRG 2010 0,39 1 0 16,28 0,15

10 PT. Vale Indonesia Tbk INCO 2010 0,67 0 1 16,8 0,03

11 PT. Indo Tambangraya Megah Tbk ITMG 2010 0,62 0 1 16,1 -0,13

12 PT. Resource Alam Indonesia Tbk KKGI 2010 0,6 0 0 13,18 0,93

13 PT. Medco Energi International Tbk MEDC 2010 0,26 0 1 16,84 0,07

14 PT. Mitra Investindo Tbk MITI 2010 0,49 0 0 11,65 0,05

15 PT. Perdana Karya Perkasa Tbk PKPK 2010 0,39 0 0 13,06 -0,04

16 PT. Tambang Batubara Bukit Asam Tbk PTBA 2010 0,62 0 1 15,98 0,08

17 PT. Petrosea Tbk PTRO 2010 0,65 0 1 14,51 0,09

18 PT. Radiant Utama Interinsco Tbk RUIS 2010 0,26 0 1 13,3 0,05

19 PT. Timah (Persero) Tbk TINS 2010 0,77 0 1 15,59 0,21

20 PT. Bumi Resources Tbk BUMI 2010 0,75 0 0 17,96 0,13

21 PT. Adaro Energy Tbk ADRO 2011 0,39 0 1 17,75 0,26

23 PT. Ratu Prabu Energi Tbk ARTI 2011 0,45 0 0 14,19 0,06

24 PT. ATPK Resources Tbk ATPK 2011 0,26 1 0 11,62 -0,24

28 PT. Elnusa Tbk ELSA 2011 0,73 0 1 15,29 0,19

31 PT. Indo Tambangraya Megah Tbk ITMG 2011 0,62 0 1 16,48 0,46

35 PT. Perdana Karya Perkasa Tbk PKPK 2011 0,39 0 0 13,06 0,01

43 PT. Ratu Prabu Energi Tbk ARTI 2012 0,45 0 0 14,16 -0,03

44 PT. ATPK Resources Tbk ATPK 2012 0,26 1 0 11,92 0,35

48 PT. Elnusa Tbk ELSA 2012 0,73 0 1 15,27 -0,02

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LAMPIRAN 3

DATA VARIABEL PENELITIAN

NO EMITEN KODE TAHUN CSR GCO KA SIZE GROWTH

59 PT. Timah (Persero) Tbk TINS 2012 0,77 0 1 15,63 -0,07

63 PT. Ratu Prabu Energi Tbk ARTI 2013 0,45 0 0 14,27 0,11

64 PT. ATPK Resources Tbk ATPK 2013 0,26 0 0 14,21 8,87

68 PT. Elnusa Tbk ELSA 2013 0,73 0 1 15,29 0,02

76 PT. Tambang Batubara Bukit Asam Tbk PTBA 2013 0,71 0 1 16,27 -0,08