July 2017

If an action is considered to be worth undertaking then the subsequent results must be reported. This precept is fundamental to the corporate culture of Moores Rowland Indonesia. Originally applied in the disciplines of accounting and audit on which the firm initially built its reputation, recent years have seen a growing perception that financial reporting does not by itself always provide the information required to make sound and transparent decisions.

Sustainability and human rights are terms that are increasingly being heard at boardroom level and Moores Rowland has been in the vanguard of those providing reporting in these areas; indeed, its award-winning MIHRSC human rights audit methodology has proven a basis for further development.  In taking reporting to the next level no one knows exactly where the future lies, although like financial audit it could well become industry specific. One thing is for sure though that Moores Rowland will be in the forefront, as its links to international leaders in their fields attest.


On June 9, 2015 in Amsterdam, the Global Reporting Initiative (GRI) unveiled plans to expand its scope to catalyze the next era of sustainability. These plans include a focus on four strategic priorities, as well as a new brand to support this strategy. GRI is already the most trusted and widely used sustainability reporting standards and used in over 90 countries worldwide.  Building on this past success, GRI will expand its focus over the next five years to empower decision making towards a more sustainable economy and world.

Reporting is a cornerstone of sustainability and Moores Rowland Indonesia is justly proud of its past record in the field of sustainability reporting.  Moving forwards, however, as a GRI Organizational Stakeholder it will also be in the forefront of efforts to expand utilization of sustainability reporting and disclosure to empower more enlightened and transparent decision making by both governments and the private sector in addressing the critical challenges of our time.


The rapid advancement in communications technology has brought with it not only greater freedom of interaction between today’s global citizens but also growing problems for those companies in the Information and Communications Technology (ICT) sector. Across the globe from the Americas to Asia, individual governments are applying increasing pressure on ICT companies to comply with domestic laws and policies that may in fact conflict with internationally recognized human rights of freedom of expression and privacy.

To counter this, major players in the ICT sector, which include Google, Yahoo, Microsoft and Facebook have joined with civil society organizations, investors and academics to form the Global Network Initiative (GNI). This has resulted in the development of a set of Principles, plus guidelines for their implementation, that protect and advance freedom of expression within the ICT sector. Compliance with the GNI Principles by those adopting them is subject to third party assessment by an accredited third party assessor. Moores Rowland Indonesia has recently been accredited by GNI as one of a select group of independent assessors worldwide.


The United Nations Guiding Principles on Business and Human Rights (UNGP) that were unanimously endorsed by the United Nations Human Rights Council in June 2011 effectively defined the roles of government and business for ensuring that business entities respect human rights across their operations.  What was not provided, however, was a means that enabled business entities to know and show that they were in compliance with human rights as laid out in the UNGP.

With the introduction of BHRISC 2011, the Association For International Human Rights Reporting Standards (FIHRRST) has addressed this need of business by providing a method of certification of business compliance with human rights as laid out in the UNGP. Moores Rowland Indonesia is one of the initial independent assessors accredited by FIHRRST.