SDGs and GRI

LITERATURE REVIEW

• Sustainable development indicators are statistics that are used to measure social equity, economic growth, institutional capacity, and environmental
protection to ascertain the different dimensions and levels of sustainable development (Wong, 2014).
• Based on Sustainability Report PT. Tower Bersama Group, the company has mapped the SDGs that will be regularly monitored and evaluated. Out of
the 17 SDGs, TBIG has set six priorities (marked by three tower icons), namely Good Health and Well-Being, Quality Education, Affordable and
Clean Energy, Decent Work and Economy Growth, Industry Innovation and Infrastructure, and Peace Justice and Strong Institutions.
• In defining the content of the report, PT. Tower Bersama Group refers to stakeholders inclusiveness sustainability context, materiality, and
completeness. The quality of the report also refers to the principle of balance, comparability, accuration, punctuality, clarity, and reliability.
• LCA is an important tool to support decision-making processes and it is used in the waste management context to identify alternatives with low
environmental impacts. Its holistic approach, which covers the life cycle of the service or product, decreases the risk of shifting activities that have
large environmental impacts between different stages in the waste management system. Nevertheless, sustainable solutions should combine the
environmental information given by an LCA with technologic, social, and economic data (Brancoli & Bolton, 2019).
• Sustainable Supply Chain Management as a set of managerial practices that include all of the following: Environmental impact as an imperative,
consideration of all stages across the entire value chain for each product, and a multi-disciplinary perspective, encompassing the entire product life-
cycle (Gupta & Palsule-Desai, 2011).
Analysis of SD in the Focus Areas
Remarks Pioneer Explorer Competent Challenger
0-25% 26-50% 51%-75% 76%-100%
1. To what extent the report contain a formal, signed statement from the Chairperson of the Board of Directors?

2. To what extent the report provide a description of the role of the Board in the governance of the corporation or reference to such a description available on
the corporate website? 12. To what extent the report specifically describe how sustainable development indicators are used in supply chain management?

3. To what extent the report identify specific Board Committees responsible for environmental and social issues?

4. To what extent the report specifically describe how indicators are used at the Board level?

5. To what extent the report contain a formal, signed statement from the Chief Executive Officer (or equivalent)?

6. To what extent the report contain sustainable development indicators? Were economic, environmental, and social issues addressed by the indicators?

7. To what extent the report contain explicit targets for the SD indicators that were highlighted in tables or figures?

8. To what extent the report contain any reference to (1) the SDG and GRI, (2) the Global Compact, (3) the Balanced Scorecard, and/or (4) composite
measures?

9. To what extent the report specifically describe how sustainable development indicators are used in corporate strategic management?

10. To what extent the report contain a description of, or reference to, the corporation’s supply chain management strategy?

11. To what extent the report contain indicators on the corporation’s management of its supply chain?

12. To what extent the report specifically describe how sustainable development indicators are used in supply chain management?
Matrix for Analyzing 17 SDG Indicators

THEIR RELEVANCE
DATA AVAILABILITY RELATED AND RELEVANT RELEVANT BUT LESS IRRELEVANT
RELEVANT IMPORTANT

SDG3
SDG4
SDG7
FULLY AVAILABLE      
SDG8
SDG9
SDG16 

 SDG5
POTENTIALLY
  SDG10  SDG11  
AVAILABLE
SDG15

RELATED DATA  SDG17 SDG1

   
AVAILABLE SDG13 SDG12
SDG2
NOT AVAILABLE       SDG6
SDG14 
FINDINGS AND JUSTIFICATIONS SDGs

Findings

• SDGs 3 (Health and Well-Being), SDGs 4 (Quality Education), SDGs 7 (Affordable and Clean Energy), SDGs 8 (Decent Work and Economic
Growth), SDGs 9 (Industry, Innovation, and Infrastructure), and SDGs 16 (Peace, Justice, and Strong Institutions) are a concept of SDGs
whose category is "To Be Continued" because of PT. Tower Bersama has established the concept of SDGs as a company priority, so the
SDGs concept needs further development by the company so that the results are more optimal.

• SDGs 5 (Gender Quality), SDGs 10 (Reducing Inequality), SDGs 15 (Life on Land) are the concept of SDGs whose category is "To Be
Modified" because the data presented is sufficiently available and relevant for the company but lacks in detail so that the SDG concept
needs to be further modified, such as showing indicators of standard inequality and gender quality in a company.

Justifications

• SDGs 13 (Climate Action) and SDGs 17 (Partnership for the Goals) are not in the coloured area because the data presented related to
the SDG concept are quite related and a good level of relevance has been presented by the company.
Matrix for Analyzing 17 GRI Indicators

THEIR RELEVANCE
DATA
RELEVANT BUT
AVAILABILITY RELATED AND
RELEVANT LESS IRRELEVANT
RELEVANT
IMPORTANT
G4-L49, EN23, G4-LA12
FULLY AVAILABLE LA6, EN3, SO1  
 

POTENTIALLY G4-EN4, EN1, PR5,

AVAILABLE   G4-E12  
H10, PR1, EC2

RELATED DATA
  G4-SO5 G4-EC6   
AVAILABLE

NOT AVAILABLE        G4-HR8

FINDINGS AND JUSTIFICATIONS GRI

Findings

• G4-LA9 (Hours of Training), G4-EN23 (Amount of Waste), G4-LA6 (Health and Safety Measures), G4-EN3 (Energy Consumed), and G4-SO1 (Impact on
Community) are a concept of GRI whose category is "To Be Continued" because the GRI concept is in accordance with the SDG priority scale set by
PT. Tower Bersama, so the GRI concept needs to be further developed by the company so that the results are more optimal.

• G4-EN1 (Materials Used), G4-EN2 (Materials Used that are Recycled Materials), G4-PR5 (Customer Satisfaction), G4-H10 (Human Rights Screening on
Suppliers and Contractors), G4-PR1 (Life Cycle Assesment of Product/Services), and G4-EC2 (Economic Peformance) are the concept of GRI whose
category is "To Be Modified" because the data presented is sufficiently available and relevant for the company but lacks in detail so that the SDG
concept needs to be further modified, such as material identification and life cycle descriptions on the company's products.

Justifications

• G4-LA12 is not in the coloured area because the data presented related to the GRI concept are fully available and a good level of relevance has
been presented by the company.
DISCUSSION

Corporate Reputation

• Sustainability Development can help build a reputation as a tool that contributes to increasing market share and long-term customer
loyalty. In addition, it can be a reflection of how the company manages its risks in managing the environment, economy, and
society.

Brand Value

• Sustainability development can help improve brand value, a sustainability report that presents data based on numbers, clarity,
differentiation, consistency, company performance, and others. The results of the sustainability report can be used as a reference
by business partners to conduct transactions or cooperation with companies.
Risk Management

• Sustainable development can analyze the risks that occur in a company. The results of sustainability reports in the form of processed
quantitative and qualitative data can be used as a source for analyzing risks in terms of economic, environmental, and social.
CONCLUSIONS

• PT Tower Bersama has no plans to create new programs in certain areas or change the scale of priorities.
Companies tend to solidify the scale of priorities that already exist in order to get maximum results for the short-
term, medium-term, and long-term.
REFERENCES

• Brancoli, P., & Bolton, K. (2019). Life Cycle Assessment of Waste Management Systems. Sustainable Resource Recovery and Zero Waste Approaches, 23-33.

• Gupta, S., & Palsule-Desai, O. D. (2011). Sustainable Supply Chain Management: Review and Research Opportunities. IIMB Management Review, 234-245.

• Wong, C. (2014). Sustainable Development Indicators. Encyclopedia of Quality of Life and Well-Being Research, 278.