Jakarta, June 4, 2024 – The Foundation for International Human Rights Reporting Standards (FIHRRST), in collaboration with Moores Rowland Indonesia (MRI), launched a comprehensive study on the 2022 Sustainability Reports of Indonesian public companies. This event featured prominent figures such as Ms. Risa E. Rustam, Director of Finance and Human Resources at the Indonesia Stock Exchange (IDX), and Mr. R. Joko Siswanto, Director of Sustainable Finance at the Financial Services Authority (OJK).

Mr. Rahmadi officially opened the event by summarizing the study results. Prof. Wibisono, co-founder of FIHRRST, highlighted the increasing global awareness of climate change and the corporate responsibility to adhere to sustainability standards. 

Image 1. Opening remarks by Ali Rahmadi S.E., M.Ak., CSRS, CSRA, Operations Director of FIHRRST

Image 2. Opening remarks by Prof. Dr. Makarim Wibisono, MA, Co-Founder FIHRRST

Ms. Rustam discussed the growing demand for investment products prioritizing Environmental, Social, and Governance (ESG) factors and emphasized IDX’s efforts in educating listed companies on sustainability disclosures, providing ESG assessment tools, and collaborating with institutions focused on ESG integration. Mr. Siswanto expressed OJK's support for sustainability through the frameworks and guidance outlined in POJK 51/2017 on sustainable finance.

Image 3. Opening Speech by Risa E. Rustam, Director of Finance and Human Resources, Indonesia Stock Exchange

Image 4. Opening remarks by R. Joko Siswanto, Director of Sustainable Finance of Indonesia Financial Services Authority

Next, Ms. Marseli Chris and Ms. Auranetya Adya Kayana presented the detailed study results, focusing on the sustainability performance of listed companies as per POJK No. 51 of 2017 and GRI Standards. This year's study introduced a new indicator concerning the modern slavery act, urging companies to pay closer attention to this critical issue.

Image 5 & 6. Presentation of Study Results by Marseli Chris, Program Coordinator of Sustainability FIHRRST
and Auranetya Adya Kayana, Business and Human Rights Specialist FIHRRST


The event featured two panel discussions:

  1. Localizing Human Rights in the Context of SDGs

Moderated by Dr. Unang Mulkhan, the panel included Dr. Dhahana Putra (Director General of Human Rights, Kemenkumham), Prof. Dr. Dhaniswara K. Harjono (Indonesian Chamber of Commerce and Industry, Kadin), and Bayu Arie Fianto, PhD (Head of SDGs Center, Universitas Airlangga). They discussed integrating human rights into sustainable finance principles, highlighting initiatives like Kemenkumham's PRISMA, and Kadin's task force on business and human rights under Presidential Regulation No. 60 of 2023.

  1. Sustainability Reporting and Human Rights Performance Best Practices

Representatives from PT. Medco Energi Internasional Tbk and PT. Bumi Resources Tbk shared their best practices. Ms. Agustina Parwitosari from Medco detailed their standalone human rights policy and climate change strategy aiming for net zero emissions by 2050 (scope 1 and 2) and 2060 (scope 3). Mr. Mahmud Samuri from Bumi Resources discussed their human rights due diligence and ESG performance, proudly noting their top ranking among 63 coal companies by Refinitiv.

Image 7. Awarding session to Best Sustaiinability Reports

Mr. James Kallman, Moores Rowland Indonesia CEO, closed the event by expressing his optimism about Indonesia's commitment to advancing human rights and addressing climate change. He noted the country's progress and the growing enthusiasm for transparency through Sustainability Reports.

Image 8. Closing remarks by James Kallman, CEO of Moores Rowland Indonesia

FIHRRST and MRI hope this event raises corporate awareness about the importance of sustainability reports, encouraging businesses to integrate human rights standards to ensure economic benefits do not compromise environmental and community rights.

Image 9. Panel discussion 1: Localizing Human Rights in the Context of SDGs

Image 10. Panel Discussion 2: Best Practices in Sustainability Reporting: Human Rights Performance

Image 11. Documentation of all participants



  • We provide assistance and consultation to fisheries companies in the preparation of their human rights management system in accordance with Minister of Marine Affairs and Fisheries  Regulation No.35/PERMEN-KP/2015.
  • We carry out gap assessment on fisheries companies’ compliance with the Minister of Marine Affairs and Fisheries Regulation No.35/PERMEN-KP/2015.
  • We assist companies across all business sectors carry out assessment of human rights impacts and implement adequate procedures to prevent and mitigate companies’ human rights impacts
  • We provide training for company Human Rights Coordinators/Managers and officers
  • We provide training on business and human rights for government officials.





Business is able to create jobs and welfare, provide products and services, support community development and become a source of tax income of a country, which in turn can be used for the people’s welfare.

Without commitment towards human rights, however, business activity can have negative effects, for instance when employees are paid below the minimum wage, or community land is forcibly taken over for business activities.  


In June 2011, the United Nations Human Rights Council unanimously endorsed the United Nations Guiding Principles on Business and Human Rights (UNGP). These Guiding Principles provide guidance for the Country in the implementation of the State duty to protect human rights and guidance for the Company in the implementation of the corporate responsibility to respect human rights as well as guidance to remediate the human rights violations resulting from the Company's business activities.


As a follow up to the UN Guiding Principles on Business and Human Rights, which stipulate that the states must protect against human rights abuse within their territory and/or jurisdiction by third parties including business enterprises, the Government of Indonesia has publicized the following:


1. Minister of Marine Affairs and Fisheries  Regulation No.35/PERMEN-KP/2015 on System and Certification of Human Rights in the Fisheries Industries issued on 8 December 2015 and Ministerial Regulation No.2/PERMEN-KP/2017 on Requirements and Mechanism of Human Rights Certification in the Fisheries Industries signed issued on 19 January 2017.

These regulations require fisheries companies to implement a system to respect human rights and have their systems certified. Fisheries companies shall have the certificate on their human rights system or otherwise their operation licence could be suspended or revoked.


2. Indonesia National Action Plan on Business and Human Rights that was issued by the National Commission on Human Rights (Komnas HAM) on 16 June 2017.

This National Action Plan, among others, suggests that companies regularly carry out human rights due diligence that includes identification,  prevention and mitigation of  human rights impacts and remediation of human rights harms related to company activity.



In September 2010, a team from Moores Rowland Indonesia (then trading under the name of Mazars Indonesia), consisting of staff members from Legal, Audit, Internal Control and Marketing departments, set out several indicators in Human Rights and Social Compliance for Business in Indonesia.

These indicators were based on the Best Practice in Human Rights set out in The Human Rights Compliance Assessment (hereafter “HRCA”), which was developed by the Danish Institute for Human Rights in consultation with companies and human rights organizations. The HRCA was based on the Universal Declaration of Human Rights (UDHR), the Organisation for Economic Co-operation and Development (OECD) Guidelines for Multi-National Enterprises, and about 80 human rights and International Labor Organization (ILO) conventions and declarations.

Moores Rowland believed that it would be able to assist the various sectoral companies, both on a national and multinational scale to conduct a Human Rights Impact Assessment and develop a human rights system within their business.

On 8 March 2012, Moores Rowland Indonesia (then trading under the name of Mazars Indonesia) received the inaugural IAB “Audit Innovation of the Year” award for its Human Rights Audit Practice. In its human rights audit, Moores Rowland Indonesia used the MIHRSC indicators it had developed that covered forced labour, child labour and young workers, conditions of employment and work, non-discrimination, freedom of association, workplace health and safety, community and environment impact and supply chain management. In making the award, the judges suggested that these indicators could set a benchmark for global best practice.

To help obtain the extensive international input necessary to further develop these indicators, Moores Rowland then joined with the non-profit business and human rights centre, Shift, to found the Reporting and Assurance Framework Initiative (RAFI). It was later to withdraw its participation due to fears of possible conflict of interest due to the Moores Rowland certification business.

In order to divorce itself from such fears, Moores Rowland has since ceased its involvement in the development of standards to concentrate on consultation and training activities. Meanwhile, development of standards is now carried out by FIHRRST, an international non-profit founded by the prime instigators of the initial indicators together with other human rights luminaries, to respect, protect and fulfil human rights. FIHRRST is the holder of the updated standard, the Business and Human Rights International Standard for Certification (BHRISC 2011).



Moores Rowland is a member of the select group of accredited assessors of the Global Network Initiative (GNI), to provide an independent assessment of compliance by GNI member companies with GNI’s Principles on Freedom of Expression and Privacy. GNI is dedicated to Protecting and Advancing Freedom of Expression and Privacy in Information and Communication Technologies.

Information and Communication Technology (ICT) is a relatively new sector, at least in the way it connects the peoples of the world, and as such faces fresh challenges in defining its standards of governance. From America to Asia, Europe to the Middle East and Africa, companies in the ICT sector are facing increasing government pressure to comply with domestic laws and policies in ways that may conflict with the internationally recognized human rights of freedom of expression and privacy.

To address this challenge, a multi-stakeholder group of companies and civil society organizations (including human rights and press freedom groups), investors and academics came together to create a collaborative approach to protect and advance freedom of expression and privacy, and have formed GNI to take the work onwards.

Freedom of Expression:         

Freedom of opinion and expression is a human right and guarantor of human dignity. The right to freedom of opinion and expression includes the freedom to hold opinions without interference and to seek, receive and impart information and ideas through any media and regardless of frontiers.

  • Participating companies will respect and work to protect the freedom of expression of their users by seeking to avoid or minimize the impact of government restrictions on freedom of expression, including restrictions on the information available to users and the opportunities for users to create and communicate ideas and information, regardless of frontiers or media of communication.
  • Participating companies will respect and work to protect the freedom of expression rights of users when confronted with government demands, laws and regulations to suppress freedom of expression, remove content or otherwise limit access to communications, ideas and information in a manner inconsistent with internationally recognized laws and standards.



Privacy is a human right and guarantor of human dignity. Privacy is important to maintaining personal security, protecting identity and promoting freedom of expression in the digital age.

Everyone should be free from illegal or arbitrary interference with the right to privacy and should have the right to the protection of the law against such interference or attacks.

  • Participating companies will employ protections with respect to personal information in all countries where they operate in order to work to protect the privacy rights of users.
  • Participating companies will respect and work to protect the privacy rights of users when confronted with government demands, laws or regulations that compromise privacy in a manner inconsistent with internationally recognized laws and standards.

The initial participating global internet-related companies were Facebook, Google, Microsoft and Yahoo, who were joined by Linkedin in 2014. In May 2017, however, they were joined by seven new member companies in the telecommunications field, which means the combined customer base of GNI members now totals some 1.5 billion people in 120 countries around the world.

Like the existing company members, the new members commit to the GNI Principles and agree to have their commitment to these principles evaluated every two years through GNI’s independent company assessment process.   


To remain competitive, enterprises must be certain that their marketing/ PR campaigns are providing maximum value and impact, while  benchmarking campaigns requires  comprehensive information. Managing corporate reputation also depends on an  acute awareness of how the enterprise is being covered in media, blogs and message boards around the world. To solve these challenges efficiently and easily, enterprises can turn to Moores Rowland`s Media Monitoring Service

It`s Your Investment!

Our Approach

Moores Rowland provides tools and content that allow enterprises to use information to make smarter and faster decisions. Moores Rowland`s media monitoring products combine research tools, deeper analysis, and online access capability into powerful solutions that give you the ability to track and document the effectiveness of your communications activities. More effective monitoring of your key subjects against a broad range of traditional and new media affords a better understanding of the strengths and weaknesses of your current communications strategies, plus enables you to recognize new opportunities for success.


How It Works

All your news that's fit to print delivered right to your desktop. Scores, even thousands  of print publications are read and scanned for your company, products, brands or competitors. Moores Rowland monitors national and regional newspapers, trade and consumer magazines, newsletters, business and trade journals, and more.

Providing comprehensive and customized Website services, we deliver the data in an easy-to-share format providing performance statistics, charts and graphs. Unlimited username and filterable password

What we measure for your industry :

  • Daily highlight
  • Analysis summary
  • Total coverage
  • Sentiment of each news article
  • Count of brand mention in text and in title
  • Media category
  • Type of article


Moores Rowland in Indonesia is an Organizational Stakeholder of the Global Reporting Initiative (GRI) and licensed as an assurance provider by Accountability (UK). In undertaking its assurance assignments to provide credibility to company sustainability reports, Moores Rowland utilizes the following Assurance Standards:​

  • International Standard on Assurance Engagements (ISAE) 3000 Revised, Assurance Engagements Other than Audits or Reviews of Historical Financial Information.

Meanwhile, the criteria used are:

  • GRI Standards;
  • International Standard on Assurance Engagements (ISAE) 3000, “Assurance Engagements other than Audits or Reviews of Historical Financial Information”


The design of these evidence gathering procedures enables Moores Rowland to obtain a limited level of sustainability assurance in order to provide confidence to report readers of the reduction of risks or errors to a very low level, although not necessarily to zero.

As an Organizational Stakeholder of GRI, Moores Rowland is also a promoter of the whole concept of sustainability reporting and provides consultancy as well as training to both business executives and government officials on what responsible sustainability reporting actually entails.

Basically, Sustainability Reporting is reporting on the economic, environmental and social policies, impacts and performance of an organization and its products in the context of sustainable development. Commonly referred to as Triple Bottom Line Reporting, it underlines the fact that in carrying out its operations a company has responsibilities to the environment and society at large as well as to its own shareholders. As such, it is not sufficient for a company to just report its successes but also to outline the challenges and problems it faces and how it plans to address these issues.    

Sustainability reporting has grown rapidly over the past decade and today over 80 per cent of Fortune 500 listed companies produce sustainability reports. Moreover, to have these reports verified by an independent external party only adds to the veracity of their content. While such reporting is not generally obligatory, there is growing demand to meet the expectations of stakeholders in this regard. In addition, it seems likely that other exchanges will follow the lead of the Singapore Exchange, which has introduced mandatory sustainability reporting for all listed companies from financial year 2017.

Being an Organizational Stakeholder of GRI enables Moores Rowland in Indonesia to stay abreast of the latest developments, thus making it sound business sense to contact Moores Rowland for all your questions in regard to Sustainability Reporting.    


Jakarta (March 6, 2023) — The Foundation for International Human Rights Reporting Standards (FIHRRST) and Moores Rowland Indonesia recently launched their Study of the Sustainability Reports of All the Publicly Listed Companies in Indonesia in 2021. The study is a platform for continuously supporting the advancement of sustainability reporting by public companies in Indonesia.

Opening remarks were given by Mr. Marzuki Darusman, Chair of FIHRRST, and Ms. Vera Florida, the Vice-President of the Indonesia Stock Exchange (IDX). In his remarks, Mr. Marzuki highlighted that the study results show that the number of reports in 2021 increased significantly, namely 121.40%, compared to the number of reports in 2020.  

A ‘Brief Presentation of the Study Results’ was delivered by Mr. Ali Rahmadi, Operations Director of FIHRRST. Mr. Ali explained that the study was conducted to research the conformity of the sustainability reports of public companies in Indonesia with the government’s POJK 51/2017 sustainability report criteria. He also mentioned that in the GRI Standards 2021, human rights are not just a separate standard or material topic, but companies are now required to disclose in their sustainability reports the impact their business operations have on human rights.

Before the event ended, Mr. Makarim Wibisono, Co-Founder of FIHRRST, awarded companies with the best sustainability reports. There were 10 companies that received A+ from our study:
  • PT Astra International Tbk
  • PT Bank Central Asia Tbk
  • PT Bank CIMB Niaga Tbk 
  • PT Bank Mandiri (Persero) Tbk
  • PT Bank Tabungan Negara (Persero) Tbk
  • PT Bukit Asam Tbk
  • PT Bumi Resources Tbk
  • PT Jasa Marga (Persero) Tbk
  • PT Perusahaan Gas Negara Tbk
  • PT Vale Indonesia Tbk

The award session was followed by closing remarks from Mr. James Kallman, the CEO of Moores Rowland Indonesia. Mr. Kallman emphasized the importance of sustainability in business, especially sustainability reporting and assurance, because the whole world is beginning to implement it and is working towards it together.


According to GRI Sustainability Reporting Standards (GRI Standards), sustainability reporting is a communication tool that provides transparency on how a company manages and addresses its significant impacts on the economy, environment and people.

Sustainability reporting has been growing rapidly in recent years mainly due to the increased demand for Environmental, Social and Governance (ESG) information from investors that consider ESG issues in their investment decision-making process.

In addition, growing legislation on mandatory sustainability reporting in many countries has contributed to a significant increase in company sustainability reports. One such legislation is Indonesia Financial Services Authority (OJK) Regulation No. 51/2017 on Sustainable Finance Implementation, that requires financial services institutions and public companies in Indonesia to prepare and submit annual sustainability reports to the OJK.

However, the 2020 study of sustainability reports of public companies in Indonesia that Moores Rowland Indonesia carried out, in cooperation with the Foundation for International Human Rights Reporting Standards (FIHRRST), reveals that a majority of the sustainability reports do not meet most of the sustainability report criteria provided in the OJK regulation.



Moores Rowland Indonesia provides assistance for Indonesian companies that assures they develop their sustainability reports in accordance with the OJK regulation.

In addition, we help companies in Indonesia and beyond in writing their sustainability reports in accordance with GRI Standards.


You can reach us via the following contact details:
+62 21 720 2605, ext. 139