Pembangunan Berkelanjutan, Pelaporan Keberlanjutan, Standar GRI G3.1 dan GRI FPSS Jalal Lingkar Studi CSR www.csrindonesia.com Dipersiapkan untuk diskusi dengan perusahaan-perusahaan consumer goods Jakarta, 16 April 2012
Report, or Explain Why Not. (Peraturan yang berlaku untuk seluruh perusahaan di Uni Eropa mulai tahun 2015.)
1. Pembangunan Berkelanjutan dan Keberlanjutan Perusahaan 2. Pelaporan keberlanjutan 3. Global Reporting Initiative Generation 3.1 (GRI G3.1) 4. GRI Food Processing Sector Supplement
AGENDA
Pembangunan Berkelanjutan dan Keberlanjutan Perusahaan
Pembangunan Berkelanjutan • Pembangunan yang memenuhi kebutuhan generasi sekarang tanpa mengorbankan kemampuan generasi mendatang untuk memenuhi kebutuhannya (WCED, 1987, Our Common Future).
• Jumlah total kapital--sosial, ekonomi, lingkungan, budaya, politik, personal--yang ditransfer dari satu generasi ke generasi berikutnya minimal sama (Serageldin, I. 1996. Sustainability as Opportunity and the Problem of Social Capital’, Brown Journal of World Affairs Vol. 3 No. 2).
• Menjadi inspirasi utama triple bottom line: ekonomi, sosial, lingkungan. Tak ada aspek yang boleh dikorbankan dalam pembangunan.
Jejak Kaki Ekologis Manusia
Sumber: Ewing, et al. 2010. Ecological Footprint Atlas 2010. Global Footprint Network.
Sumber: http://maps.gri da.no/go/grap hic/worldgreenhousegas-emission s-by-sector2
Peran Potensial Perusahaan dalam Pembangunan Berkelanjutan “For the business enterprise, sustainable development means adopting business strategies and activities that meet the needs of the enterprise and its stakeholders today while protecting, sustaining and enhancing the human and natural resources that will be needed in the future.” Business Strategy for Sustainable Development (IISD, 1992)
“…If sustainable development is to achieve its potential, it must be integrated into the planning and measurement systems of business enterprises.” (Robert Steele, AtKisson Group International)
Keberlanjutan yang Mana? •
Model Awal
Model Mutakhir
Kenyataan Peran Perusahaan dalam Pembangunan Sebagian besar bencana lingkungan paling buruk disebabkan oleh perusahaan! (Hernan, 2010)
75% masalah sosial dan lingkungan disebabkan oleh perusahaan. (Kiernan, 2009)
Kesadaran Keberlanjutan Semakin Menguat (MIT-SMR, BCG, 2012)
Keberlanjutan dan keuntungan perusahaan (MIT-SMR, BCG, 2012)
Komitmen Keberlanjutan di Berbagai Wilayah (MIT-SMR, BCG, 2012)
Kerangka Keberlanjutan Model yang menuntun cara berpikir dan bertindak untuk mencapai tujuan keberlanjutan.
1. 2. 3. 4. 5. 6.
(AtKisson, 2007)
The Natural Step ISIS - Compass of Sustainability Triple Bottom Line ISO 26000 IFC Performance Standards Global Reporting Initiative
Kerangka 1.
The Natural Step • Dibuat oleh Dr. Karl-Henrik Robert, sebagai cara untuk menangani masalah lingkungan yang menyebabkan kanker. • Dengan kerangka ABCD: Awareness, Baseline Mapping, Creating a Vision, dan Down to a Action, menjadi sangat terkenal, terutama di Eropa. • Banyak digunakan pemerintah, perusahaan, maupun masyarakat.
Kerangka 2.
ISIS - Compass of Sustainability • Diciptakan oleh Alan AtKisson, sebagai cara berpikir untuk membuat sistem keberlanjutan, serta memantau perkembangan kinerja sistem itu. • Dengan kerangka ISIS: Indicators, System, Innovation dan Strategy, pengguna sistem ini akan menentukan indikator keberlanjutannya sendiri dan memberi skor (0-10) pada kinerjanya. • Merupakan sistem pemantauan yang sangat baik, dan bisa digabungkan dengan sistem yang lain.
Kerangka 3.
Triple Bottom Line • Diciptakan oleh John Elkington tahun 1994, dipublikasikan secara luas tahun 1997. • Menambahkan sosial dan lingkungan sebagai ‘bottom line’ atau tujuan perusahaan. • Mengambil inspirasi dari tiga pilar pembangunan berkelanjutan. • Diturunkan menjadi berbagai standar/kriteria dan indikator.
Kerangka 4.
ISO 26000:2010 • Dibuat pertama kali dengan tujuan untuk perlindungan konsumen, kemudian membesar menjadi perlindungan untuk seluruh pemangku kepentingan dengan 7 subjek (kumpulan isu) inti. • Telah diluncurkan pada tanggal 1 November 2010, setelah disetujui 93% negara anggota ISO yang memilih, termasuk Indonesia. • Sifatnya adalah guidance, sehingga paling dekat dengan standar manajemen.
Kerangka 5.
IFC Performance Standards • Dibuat terutama untuk mengelola projek Kategori A “berpotensi signifikan mempunyai dampak negatif yang beragam dan tak terbalikkan.” • Dasar due diligence bagi bankbank penanda tangan Equator Principles dengan biaya > USD10 juta. • Sering digunakan investor untuk mengetahui risiko sosial dan lingkungan. • Standar de facto kinerja sosial dan lingkungan sejak 2006. Versi baru mulai dipergunakan per 1 Januari 2012.
Kerangka 6.
Global Reporting Initiative • Dibuat dengan konsensus pemangku kepentingan global, sejak 23 Maret 2011 telah menggunakan G3.1. Akhir tahun 2012 akan diluncurkan G4. • Kemungkinan pada bulan Juni 2012 (Rio+20) akan disepakati pewajiban laporan keberlanjutan utnuk seluruh perusahaan bernilai pasar >USD 100 juta. • Bukan kerangka manajemen, melainkan kerangka pelaporan kinerja. • Ketika tak ada kerangka lain, banyak perusahaan menggunakannya sebagai kerangka manajemen untuk aspek sosial dan lingkungan.
Definisi Tanggung Jawab Sosial dalam ISO 26000:2010 “Responsibility of an organization for the impacts of its decisions and activities on society and the environment, through transparent and ethical behaviour that contributes to sustainable development, health and the welfare of society; takes into account the expectations of stakeholders; is in compliance with applicable law and consistent with international norms of behaviour; and is integrated throughout the organization and practiced in its relationships. ” (ISO 26000: 2010 Guidance on Social Responsibility)
Pertautan SD dan CSR Corporate Social Responsibility Corporate Social Responsibility
Corporate Social Responsiveness Issues Management
Corporate Social Performance
Stakeholder Theory
Implementation Process
• Harmonization • Merging of Social & Environmental Goals Corporate Sustaina- • Stakeholder bility Oriented Issue Management
World Conservation Strategy 1st Environmental Program (FRG)
Environmental Debate
Rio Conference Brundtland Report
Agenda 21
Sustainable Development 1950
1960
1970
1980
1990
Jo-burg Summit
Sumber: Loew, 2004
2000
2010
Pelaporan Keberlanjutan
Mengapa Melaporkan? Futtera, KPMG, SustainAbility (2011) 1. Menunjukkan akuntabilitas. 2. Menunjukkan peningkatan kinerja. 3. Membangun hubungan dengan pemangku kepentingan. 4. Menunjukkan manajemen keberlanjutan. 5. Menunjukkan kondisi kinerja.
Dengan Apa Pelaporannya? Corporate Register (2011)
Majoritas perusahaan belum melaporkan dengan standar GRI; namun jelas standar GRI semakin penting.
Pertumbuhan Perusahaan yang Melaporkan Keberlanjutan Corporate Register (2011)
Pembaca Laporan Keberlanjutan Futtera, KPMG, SustainAbility (2011)
Selain pihak internal perusahaan, pembaca laporan keberlanjutan adalah masyakat sipil, mereka yang termasuk value chain, dan investor.
Pembuat Laporan Keberlanjutan Futtera, KPMG, SustainAbility (2011)
Sektor ekstraktif termasuk pelapor yang besar!
Global Reporting Initiative Generation 3.1 (GRI G3.1)
Indikator-indikator dalam GRI Standard Disclosure G3.1 1. Ekonomi (9 indikator) 2. Lingkungan (30 indikator) 3. Sosial (45 indikator) • Ketenagakerjaan (15) • HAM (11) • Masyarakat (10) • Tanggung Jawab atas Produk (9) Dengan cakupan yang luas, pelaporan keberlanjutan adalah tanggung jawab seluruh bagian— bukan hanya “bagian CSR”— dalam perusahaan!
Materialitas Isu
1. Sustainability impacts, risks and opportunities 2. Significance to stakeholders 3. Significance to the organization 4. Prioritizing
Sumber Materialitas Isu (AA1000)
Uji Materialitas Isu
Perusahaan sejenis. Kebijakan. Dampak finansial. Perhatian pemangku kepentingan. Norma masyarakat.
Perusahaan Sejenis Apakah ada standar internasional/nasional untuk industri kita? Apa yang dilaporkan dalam laporan keberlanjutan perusahaan paling terkemuka? Apakah yang dikelola oleh perusahaan nasional dalam industri kita?
Kebijakan Apa ada regulasi internasional terkait industri kita? Apa kebijakan pemerintah atas industri kita? Apa kebijakan pemerintah terkait isuisu spesifik yang biasa ditemukan dalam industri kita?
Dampak Finansial Apa dampak terhadap kondisi finansial perusahaan apabila isu tersebut diabaikan? Apa dampak terhadap kondisi finansial perusahaan apabila isu itu dikelola dengan benar/diambil peluangnya?
Perhatian Pemangku Kepentingan Mana isu yang merupakan perhatian seluruh pemangku kepentingan? Mana isu yang merupakan perhatian pemangku kepentingan primer? Mana isu yang merupakan perhatian pemangku kepentingan paling powerful?
Norma Masyarakat Mana isu yang menjadi perhatian masyarakat global? Mana isu yang menonjol dalam wacana nasional? Mana isu yang terkait dengan norma (termasuk adat) masyarakat lokal di mana perusahaan beroperasi?
Rekomendasi Pelaporan Isu
Level Aplikasi Laporan Keberlanjutan
Logframe Indikator Kinerja GRI 1. 2. 3. 4.
Performance Indicators Category Aspect Performance Indicator
Performance indicator: Qualitative or quantitative information about results or outcomes associated with the organization that is comparable and demonstrates change over time. Information on trends should be presented for the current reporting period and at least two previous periods, as well as future targets, where they have been established.
Deskripsi Isi Indikator Kinerja 1. 2. 3. 4. 5. 6.
Goals and Performance Policy Organizational Responsibility Training and Awareness Monitoring and Follow Up Additional Contextual Information: Key successes and shortcomings; Major organizational risks and opportunities; Major changes in the reporting period to systems or structures to improve performance; and Key strategies and procedures for implementing policies and achieving goals.
Economic Performance Indicators • The economic dimension of sustainability concerns the organization ‘s impact on the economic conditions of its stakeholders and on economic systems at local, national and global level. • The economic Indicators illustrate: First, flow of capital among different stakeholders; and two, main economic impacts of the organization throughout society. • Aspects: Economic Performance, Market Presence, and Indirect Economic Impacts.
Performance Indicators: Economic Three (3) Aspects, Nine (9) Indicators
Core/ Add
Code
Indicators
1. Aspect: Economic Performance Core 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. Core EC2 Financial implications and other risks and opportunities for the organization’s activities due to climate change. Core EC3 Coverage of the organization’s defined benefit plan obligations. Core EC4 Significant financial assistance received from government.
PI: Economic 2. Aspect: Market Presence Add
EC5
Core
EC6
Range of ratios of standard entry level wage compared to local minimum wage at significant locations of operation.
Policy, practices, and proportion of spending on locally-based suppliers at significant locations of operation. Core EC7 Procedures for local hiring and proportion of senior management hired from the local community at significant locations of operation. 3. Aspect: Indirect Economic Impacts Core EC8 Development and impact of infrastructure investments and services provided primarily for public benefit through commercial, in-kind, or pro bono engagement. Add EC9 Understanding and describing significant indirect economic impacts, including the extent of impacts.
Environmental Performance Indicators • The Environmental dimension of sustainability concerns an organization’s impacts on living and nonliving natural systems, including ecosystems, land, air, and water. • Environmental Aspects: Materials; Energy; Water; Biodiversity; Emissions, Effluents, and Waste; Products and Services; Compliance; Transport; and Overall.
Performance Indicators: Environment Nine (9) Aspects, Thirty (30) Indicators Core/ Add
Code
Indicators
1. Aspect: Materials Core
EN1
Materials used by weight or volume.
Core
EN2
Percentage of materials used that are recycled input materials.
2. Aspect: Energy Core
EN3
Direct energy consumption by primary energy source.
Core
EN4
Indirect energy consumption by primary source.
Add
EN5
Energy saved due to conservation and efficiency improvements.
Add
EN6
Initiative to provide energy-efficient or renewable energy-based products and services, and reductions in energy requirements as a result of these initiatives.
Add
EN7
Initiatives to reduce indirect energy consumption and reductions achieved.
3. Aspect: Water Core
EN8
Total water withdrawal by source.
Add
EN9
Water sources significantly affected by withdrawal of water.
Add
EN10
Percentage and total volume of water recycled and reused.
4. Aspect: Biodiversity Core
EN11
Location and size of land owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas.
Core
EN12
Description of significant impacts of activities, products, and services on biodiversity in protected areas and areas of high biodiversity value outside protected areas.
Add
EN13
Habitats protected or restored.
Add
EN14
Strategies, current actions, and future plans for managing impacts on biodiversity.
Add
EN15
Number of IUCN Red List species and national conservation list species with habitats in areas affected by operations, by level of extinction risk.
5. Aspect: Emissions, Effluents, and Waste Core
EN16
Total direct and indirect greenhouse gas emissions by weight.
Core
EN17
Other relevant indirect greenhouse gas emissions by weight.
Add
EN18
Initiatives to reduce greenhouse gas emissions and reductions achieved.
Core
EN19
Emissions of ozone-depleting substances by weight.
Core
EN20
NOx, SOx, and other significant air emissions by type and weight.
Core
EN21
Total water discharge by quality and destination.
Core
EN22
Total weight of waste by type and disposal method.
Core
EN23
Total number and volume of significant spills.
Add
EN24
Weight of transported, imported, exported, or treated waste deemed hazardous under the term of the Basel Convention Annex I, II, III, and IV, and percentage of transported waste shipped internationally.
Add
EN25
Identity, size, protected status, and biodiversity value of water bodies and related habitats significantly affected by the reporting organization’s discharge of water and runoff.
6. Aspect: Products and Services Core
EN26
Initiatives to mitigate environmental impacts of products and services, and extent of impact mitigation.
Core
EN27
Percentage of products sold and their packaging materials that are reclaimed by category.
7. Aspect: Compliance Core
EN28
Monetary value of significant fines and total number of nonmonetary sanctions for non-compliance with environmental laws and regulations.
8. Aspect: Transport Add
EN29
Significant environmental impacts of transporting products and other goods and materials used for the organization’s operations, and transporting members of the workforce.
9. Aspect: Overall Add
EN30
Total environmental protection expenditures and investments by type.
Social Performance Indicators • The Social dimension of sustainability concerns the impacts an organization has on the social systems within which it operates. • Category: Labor Practices and Decent Work, Human Rights, Society, and Product Responsibility.
Performance Indicators: Social Category: Human Rights 7 Aspects, 9 Indicators Core/ Add
Code
Indicators
1. Aspect: Investment and Procurement Practices Core
HR1
Percentage and total number of significant investment agreements that include human rights clauses or that have undergone human rights screening.
Core
HR2
Percentage of significant suppliers and contractors that have undergone screening on human rights and actions taken.
Add
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.
2. Aspect: Non-discrimination Core
HR4
Total number of incidents of discrimination and actions taken
PI: Social (Human Rights) 3. Aspect: Freedom of Association and Collective Bargaining Core
HR5
Operations identified in which the right to exercise freedom of association and collective bargaining may be at significant risk, and actions taken to support these rights.
4. Aspect: Child Labor Core
HR6
Operations identified as having significant risk for incidents of child labor, and measures taken to contribute to the elimination of child labor.
5. Aspect: Forced and Compulsory Labor Core
HR7
Operations identified as having significant risk for incidents of forced or compulsory labor, and measures taken to contribute to the elimination of forced or compulsory labor.
PI: Social (Human Rights) 6. Aspect: Security Practices Add
HR8
Percentage of security personnel trained in the organization’s policies or procedures concerning aspects of human rights that are relevant to operations.
7. Aspect: Indigenous Rights Add
HR9
Total number of incidents of violations involving rights of indigenous people and actions taken.
Performance Indicators: Social Category: Labor Practices & Decent Work 5 Aspects, 14 Indicators Core/ Add
Code
Indicators
1. Aspect: Employment Core
LA1
Total workforce by employment type, employment contract, and region.
Core
LA2
Total number and rate of employee turnover by age group, gender, and region.
Add
LA3
Benefits provided to full-time employees that are not provided to temporary or part-time employees, by major operations.
2. Aspect: Labor/Management Relations Core
LA4
Percentage of employees covered by collective bargaining agreements.
Core
LA5
Minimum notice period(s) regarding significant operational changes, including whether it is specified in collective agreements.
PI: Social (Labor Practices & Decent Work) 3. Aspect: Occupational Health and Safety Add
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.
Core
LA7
Rates of injury, occupational diseases, lost days, and absenteeism, and total number of work-related fatalities by region.
Core
LA8
Education, training, counseling, prevention, and risk-control programs in place to assist workforce members, their families, or community members regarding serious diseases.
Add
LA9
Health and safety topics covered in formal agreements with trade unions. Health and safety topics covered in formal agreements with trade unions.
PI: Social (Labor Practices & Decent Work) 4. Aspect: Training and Education Core
LA10
Average hours of training per year per employee by employee category.
Add
LA11
Programs for skills management and lifelong learning that support the continued employability of employees and assist them in managing career endings.
Add
LA12
Percentage of employees receiving regular performance and career development reviews.
5. Aspect: Diversity and Equal Opportunity Core
LA13
Composition of governance bodies and breakdown of employees per category according to gender, age group, minority group membership, and other indicators of diversity.
Core
LA14
Ratio of basic salary of men to women by employee category.
Performance Indicators: Social Category: Product Responsibility 5 Aspects, 9 Indicators Core/ Add
Code
Indicators
1. Aspect: Customer Health and Safety Core
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.
Add
PR2
Total number of incidents of non-compliance with regulations and voluntary codes concerning health and safety impacts of products and services, by type of outcomes.
PI: Social (Product Responsibility) 2. Aspect: Product and Service Labeling Core
PR3
Type of product and service information required by procedures, and percentage of significant products and services subject to such information requirements.
Add
PR4
Total number of incidents of non-compliance with regulations and voluntary codes concerning product and service information and labeling, by type of outcomes.
Add
PR5
Practices related to customer satisfaction, including results of surveys measuring customer satisfaction.
3. Aspect: Marketing Communications Core
PR6
Programs for adherence to laws, standards, and voluntary codes related to marketing communications, including advertising, promotion, and sponsorship.
Add
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.
PI: Social (Product Responsibility) 4. Aspect: Customer Privacy Add
PR8
Total number of substantiated complaints regarding breaches of customer privacy and losses of customer data.
5. Aspect: Compliance Core
PR9
Monetary value of significant fines for non-compliance with laws and regulations concerning the provision and use of products and services.
Performance Indicators: Social Category: Society 5 Aspects, 8 Indicators 1. Aspect: Community Core
SO1
Nature, scope, and effectiveness of any programs and practices that assess and manage the impacts of operations on communities, including entering, operating, and exiting.
2. Aspect: Corruption
Core
SO2
Percentage and total number of business units analyzed for risks related to corruption.
Core
SO3
Percentage of employees trained in organization’s anticorruption policies and procedures.
Core
SO4
Actions taken in response to incidents of corruption.
PI: Social (Society) 3. Aspect: Public Policy Core
SO5
Public policy positions and participation in public policy development and lobbying.
Add
SO6
Total value of financial and in-kind contributions to political parties, politicians, and related institutions by country.
4. Aspect: Anti-Competitive Behavior Add
SO7
Total number of legal actions for anti-competitive behavior, antitrust, and monopoly practices and their outcomes.
5. Aspect: Compliance Core
SO8
Monetary value of significant fines and total number of nonmonetary sanctions for non-compliance with laws and regulations.
Indikator Baru dalam GRI G3.1 • LA15. Return to work and retention rates after parental leave, by gender. • HR10. Percentage and total number of operations that have been subject to human rights reviews and/or impact assessments. • HR11. Number of grievances related to human rights filed, addressed and resolved through formal grievance mechanisms. • SO9. Operations with significant potential or actual negative impacts on local communities. • SO10. Prevention and mitigation measures implemented in operations with significant potential or actual negative impacts on local communities.
Food Processing Sector Supplement
GRI-FPSS 2010 “This Sector Supplement is intended for all companies in the Food Processing sector. This includes all companies that are engaged in processing food, as well as food commodity trading related to food processing and fish processing, and beverage companies.” Introductory Section
Sumber Pasokan: Sourcing Section FP1. Percentage of purchased volume from suppliers compliant with company’s sourcing policy. FP2. Percentage of purchased volume which is verified as being in accordance with credible, internationally recognized responsible production standards, broken down by standard.
Kinerja Ekonomi EC1. Commentary added to invite reporting on sector-specific community investments. EC4. Commentary added to describe the impact of governmental support in the sector. Reference added.
Kinerja Lingkungan MATERIALS EN1. Commentary added to specify wild caught and farmed seafood and other identified raw materials. BIODIVERSITY EN11. Commentaries added to include waters. EN13. Commentaries added to include water.
Kinerja Sosial LABOR/MANAGEMENT RELATIONS DMA. Commentary added to invite reporting on dialogue between the reporting organization’s executive management team and the workers’ representatives. FP3. Percentage of working time lost due to industrial disputes, strikes and/or lock-outs, by country.
HEALTHY AND AFFORDABLE FOOD FP4. Nature, scope and effectiveness of any programs and practices (in-kind contributions, volunteer initiatives, knowledge transfer, partnerships and product development) that promote access to healthy lifestyles; the prevention of chronic disease; access to healthy, nutritious and affordable food; and improved welfare for communities in need.
PUBLIC POLICY SO5. Commentary added to invite reporting on lobbying activities, and their context, related to the subsidized production of key product ingredients.
CUSTOMER HEALTH AND SAFETY PR1. Commentary added to include the assessment of significant environmental and social impacts across the life-cycle stages of products and services. Compilation added to report on the procedures, steps and results. PR2. This is considered a Core indicator for the sector.
FP5. Percentage of production volume manufactured in sites certified by an independent third party according to internationally recognized food safety management system standards. FP6. Percentage of total sales volume of consumer products, by product category, that are lowered in saturated fat, trans fats, sodium and added sugars. FP7. Percentage of total sales volume of consumer products, by product category, that contain increased nutritious ingredients like fiber, vitamins, minerals, phytochemicals or functional food additives.
PRODUCT SERVICE AND LABELING PR3. Commentary added to describe the importance of social and environmental product information and its communication to consumers. Compilation added to report on the use of logos and the information that does not appear on packaging. FP8. Policies and practices on communication to consumers about ingredients and nutritional information beyond legal requirements. MARKETING COMMUNICATIONS PR6. Commentary added to describe the influence of food marketing on dietary habits. Commentary added to specify types of marketing communications. Commentary added to invite reporting on policies and guidelines relating to marketing to vulnerable groups. References added.
BREEDING AND GENETICS FP 9. Percentage and total of animals raised and/or processed, by species and breed type. ANIMAL HUSBANDRY FP10. Policies and practices, by species and breed type, related to physical alterations and the use of anaesthetic. FP11. Percentage and total of animals raised and/or processed, by species and breed type, per housing type. FP12. Policies and practices on antibiotic, antiinflammatory, hormone, and/or growth promotion treatments, by species and breed type. TRANSPORTATION, HANDLING AND SLAUGHTER FP13. Total number of incidents of non-compliance with laws and regulations, and adherence with voluntary standards related to transportation, handling, and slaughter practices for live terrestrial and aquatic animals.
Terima Kasih Banyak! Jalal Lingkar Studi CSR/A+ CSR Indonesia www.csrindonesia.com
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