Exercise 3

STRUCTURE AND WRITTEN EXPRESSION

PART A

1. In addition to the more traditional simple oven many .... either by circulating heated air around the food or by heating the moisture contained in the food with microwaves and a few do both.

A. functioning modern ovens

B. modern oven that function

C. modern ovens function

D. the function of modern ovens

Answer : C. modern ovens function

2. .... many communication companies are now able to offer radio and television broadcasts over the internet.

A. Advanced technology has enabled

B. Introducing advanced technology

C. Because the introduced of advanced technology

D. With the introduction of advanced technology

Answer : D. With the introduction of advanced technology

3. From the beginning of the twentieth century to the present, technology .... people are beginning to imagine there are no limits to what we can achieve.
A. progressed to the point that
B. has to progress to a point
C. has progressed to the point that
D. progressing to the point that
Answer : C. has progressed to the point that

4. A trap .... disguise is what has come to be called a Trojan Horse, from the ancient story of the gift of the wooden horse from the Greeks.
A. offered a gift of'
B. offers a gift in
C. offering a gift to
D. offered as a gift in
Answer : D. offered as a gift in

5. Telecommuting is a new form to work .... to work, such as fathers with children, the chance to work while remaining at home.
A. affording those previously unable
B. affords those who were previously unable
C. that affording those unable previously
D. afforded those previously unable
Answer : A. affording those previously unable

6. It is the lack of gravity on the moon that makes ..... leaps of 30 feet or more.
A. possible
B. it possible
C. to be possible
D. it to be possible
Answer : A. possible

7. It is believed that the modern bird .... the pterodactyls that existed million of years ago.
A. was envolved from
B. envolved from
C. envolved
D. was envolving from
Answer : B. envolved from

8. Although .... a successful film, none of her other works have to date been adapted to the film format.
A. The Joy Luck Club is best known novel by Amy Tan was made into
B. The Joy Luck Club was made into a film by Amy Tan best known
C. Amy Tans's best known novel, The Joy Luck Club, was made into
D. Amy Tans's best known novel, The Joy Luck Club, made
Answer : D. Amy Tans's best known novel, The Joy Luck Club, made

9. The advent of the personal computer and easy a access to information via the Internet has allowed many more enterpreneurs .... than ever before.
A. to open home based businesses
B. who open home based businesses
C. opening businesses home based
D. based at home their business
Answer : C. opening businesses home based

10. ...... "orca" means whale, the orca is actually a member of the dolphin family, the delphinids.
A. That
B. Why
C. While
D. It is
Answer : C. While

11. Many modern critics of American literature have called Mark Twain, born Samuel Clemens, ......
A. as America's greatest writer
B. was America's greatest writer
C. America's greatest writer
D. to have been America's greatest writer
Answer : C. America's greatest writer

12. ..... its area of defense, a fort should be built on an elevation and with some sort of natural feature of the landscape to obstruct direct access to the fort.
A. to better protect
B. protecting better
C. for the better of
D. it is better for
Answer : A. to better protect

13. An iron smelting forge .... ore into usable metals.
A. melts
B. is melting
C. melting
D. should melting
Answer : A. melts

14. The one in charge of a meeting .... toward the end of the meeting.
A. table general important topics
B. tables generally the important topics
C. generally the topics of the table
D. generally tables important topics
Answer : D. generally tables important topics

15. Sufficient gravitational force is .... atmosphere ; otherwise the atmosphere will drift off into space.
A. necessary for retaining planet
B. retaining necessary planet
C. retained by necessary planet
D. necessary to retain a planet's

PART B

16. Because(A) of the enermous pull gravitational(B) of the Moon, the shape of the Earth actually changes(C) as the largest oceans are "pulled" toward(D) the Moon.

Answer : B. gravitational, seharusnya gravitation.

17. Only with the advent of refrigerator(A) were(B) most Americans able to begin(C) to consume fresh meat(D).

Answer : A. refrigerator, seharusnya refrigerators.

18. The smaller(A) of all(B) nine planets(C) in the solar(D) system is Pluto.

Amswer : A. The smaller, seharusnya The smallest.

19. The function of biologist(A) is both to describe organisms in minute detail(B) also(C) to understand why they behave as they(D) do.

Answer : C. also, seharusnya and karena ada kata both.

20. According to all findings(A) to date(B),the known universe consists almost entirely of the hydrogen(D).

Answer : D. the hydrogen, seharusnya tidak perlu pakai kata the.

21. Because(A) of their flexibility, reeds and straw are able(B) to endure harsh winds that other more(C) brittle materials like brick and concrete would not be able withstanding(D).

Answer : D. withstanding, seharusnya withstand.

22. Before hay can be processed and sold(A), it is typically(B) bundled into(C) boxlike bales so that it can be more easily transport(D).

Answer : D. transport, seharusnya transported karena ada kata can be.

23. Most of the birds living(A) in desert regions inhabits(B) the fringes(C) of the desert(D).

Answer : B. inhabits, seharusnya tidak perlu pakai 's' karena subjeknya jamak.

24. Areas(A) of rocks may shifts(B) up or down on each(C) side of a fault(D).

Answer : B. shifts, seharusnya tidak perlu pakai 's' karena bukan subjek ke 3 tunggal.

25. From the 1850s until after the turn of the century, many(A) of America's super-rich families(B) made(C) Newport his(D) favourite summer resort.

Answer : D. his, seharusnya their.

26. Of Jane Austeen's six great novels(A), the first four were(B) published anonymous(C) during(D)her lifetime.

Answer : B. were, seharusnya was.

27. Clarence Birdseye is best know(A) for developing(B) a process(C) for freezing food in small(D) packages.

Answer : A. know, seharusnya known.

28. It was(A) as a direct result(B) of the widespread implementation(C) electricity that the US had a source(D) of light other than gas lights.

Answer : C. implementation, seharusnya implementing.

29. The Smithsonian Institution in Washington D.C. is home(A) to the largest collecting(B) of Native American artifacts in the United States, most of which(C) remain uncatalogued(D) and hidden from public view.

Answer : B. collecting, seharusnya collection.

30. In the modern era(A), face to face communication is becoming near(B) as uncommon(C) as hand-written(D) letters.

Answer : B. near, seharusnya nearer.

31. The leaves(A) of most(B) coniferous species(C) are slender and length(D).

Answer : D. length, seharusnya long.

32. Like(A) an aiplane, a(B) helicopter have(C) to control sticks instead(D) of one.

Answer : C. have, seharusnya has.

33. Much(A) bright young stars lie(B) along(C) the spiral(D) arms of the Milky Way Galaxy.

Answer : A. much seharusnya many.

34. Hippocrates believed(A) that health depended on(B) the balanced(C) of the four fluids(D) of the body : blood, phlegm, bile and black bile.

Answer : C. balanced , seharusnya balance.

35. Because mistletoe berries are poisonous(A), everyone with Christmas decorations containing(B) mistletoe need(C) to be aware of the potential danger(D).

Answer : C. need, seharusnya pakai 's' karena subjeknya tunggal maka kata kerjanya tunggal.

36. The earliest(A) known artworks were done(B) by cavemen which(C) used a mixture of clay, chalk(D) and burned wood and bones.

Answer : C. which, seharusnya who karena cavemen menerangkat subjek.

37. The Earth's crust is composed of fifteen plates which(A) float(B) on the partially(C) molten layer below they(D).

Answer : D. they, seharusnya them.

38. The Cabinet consist(A) of secretaries of departments, who(B) report to the president, give him andvice, and helping(C) him make(D) decisions.

Answer : C. helping, seharusnya help.

39. Operas can be broadly(A) classified(B) as either comedies or(C) they are tragedies(D).

Answer : D. they are tragedies, seharusnya tidak perlu pakai they are.

40. During the annually(A) salmon migration from the sea to fresh(B) water, Alaska's McNeil River becomes a gathering(C) place for brown bears waiting eagerly(D) to catch their fill.
Answer : A. annually, seharusnya annual.

Exercise 2

Exercise 2

PART I

1. ‘Tell me why you’re interested in learning this subject ?’
‘Economics … to explain the phenomena in Business World.’


a. try
b. tries
c. are trying
d. have tried
e. trying


The answer is b. tries (pluralization)


2. ‘What’s on the news today ?’
‘The policeman … caught the criminal.’


a. have
b. has
c. had
d. having
e. is having


The answer is b. has (perfect)


3. ‘after traveling across the country, I think Toronto … the busiest city in Canada.’


a. was
b. were
c. is
d. are
e. be


The answer is c. is (tobe)


4. ‘You should sleep early tonight because we start our journey tomorrow and five hundred miles … a long distance to drive in one day.’


a. to be
b. are being
c. it is
d. are
e. is


The answer is d. are (to be)


5. ‘After the incident at the border yesterday, the army has reinforced … strength this morning.’

a. its
b. it’s
c. theirs
d. their
e. our


The answer is d. their (possessive adjective)


6. ‘Children, tell me the functions of these tools !’

‘Scissors … to cut thin materials.’

a. used
b. is used
c. are used
d. use
e. uses


The answer is C. are used (tobe + verb 2)


7. ‘’According to the recipe, I need seven … to make this chicken pie.’

a. potato
b. potatos
c. potatoes
d. potatii
e. potatees


The answer is c. potatoes (pluralization)


8. ‘There are a lot of disasters in Indonesia these days.’
‘Yes. And now, the earthquake and tsunami phenomena always … a lot of people.’

a. fascinate
b. fascinates
c. fascinated
d. fascinating
e. is fascinated


The answer is a. fascinate (verb 1)


9. Which of these sentences is correct ?

a. Car made loud noise
b. Car made a loud noise
c. A car made the loud noise
d. The car made a loud noise
e. The car made the loud noise


The answer is d. The car made a loud noise (statement)


10. Jim : Can I use that car ?
Mark : No. It’s … car.

a. my mother – in – law
b. my mother’s – in –law
c. my mother – in – law’s
d. my mothers – in – law
e. my mother – in – laws


The answer is c. my mother – in – law’s (demonstratives pronoun)


11. ‘The old man’s house is old.’

‘Yes. One of … windows is broken.’


a. them
b. their
c. it’s
d. its
e. it


The answer is c. its (possessive adjective)


12. ‘Where we will sleep tonight ?’
‘Ann is going to share her room with …, isn’t she ?’


a. you and me
b. you and I
c. I and you
d. me and you
e. we


The answer is a. you and me (personal pronoun – object)


13. ‘What’s said in the memo ?’
‘You and … are expected to be present at the student representative meeting.’


a. I
b. me
c. my
d. mine
e. myself


The answer is a. I (personal pronoun – subject)


14. ‘The students must be made to understand how each lesson can be value to …’
‘I absolutely agree with you.’


a. him
b. they
c. them
d. it
e. he


The answer is c. them (personal pronoun – object)


15. ‘How does Jarohi play guitar ?’
‘As well as … do.’


a. I
b. me
c. my
d. mine
e. myself


The answer is a. I (personal pronoun – subject)


16. ‘Anything happens to you, don’t forget that … mother and father love you.’


a. you
b. your
c. yours
d. yourself
e. your’s


The answer is b. your (possessive adjective)


17. ‘Vito and I have a lot in common”
‘Yes, your ideas, … somewhat unusual to me.’


a. like he, are
b. like him, is
c. like his, is
d. like himself, are
e. like his, are


The answer is b. like him, is (personal pronoun – object and tobe)


18. ‘’Is this your book ?’
‘This doesn’t look like … book, it must be … ‘


a. my / yours
b. mine / your
c. your / mine
d. yours / my
e. mine / yours


The answer is a. my / yours (possessive adjective and possessive pronoun)


19. ‘What’s the decision ?’
‘I don’t know yet. The committee are still arguing among … ‘


a. they
b. them
c. their
d. theirs
e. themselves


The answer is e. themselves (reflexive)


20. Mother : What are you doing ?
Children : Chatting
Mother : What ! You waste your time. You get … from that.


a. something
b. anything
c. none
d. nothing
e. no one


The answer is d. nothing (indefinite pronoun – negatif)


21. ‘Does … know where my glasses ?’
‘ You’re wearing them. Why you’re always so forgetful ?’


a. somebody
b. someone
c. everybody
d. everyone
e. anybody


The answer is e. anybody (indefinite pronoun – interogatif)


22. ‘… of the bread has been taken from its box.’
‘No one likes it.’


a. some
b. something
c. nothing
d. any
e. none


The answer is a. some (indefinite pronoun – positif)


23. ‘Who wants to go with me to the orchestra ?’
‘… of us want to go to the orchestra.’


a. every
b. each
c. one
d. all
e. on


The answer is d. all (pluralization)

24. A : Look at the picture on the wall !
B : … is a beautiful picture.


a. one
b. any
c. these
d. that
e. those


The answer is d. that (demonstrative pronoun)


25. ‘Who is the main talking to you last night ?’
‘The man … I talked to last night was my brother.’


a. whom
b. which
c. when
d. to when
e. where


The answer is a. whom (relative pronoun)




PART II

1. “… his own assignments, Sony offered to help friends.”

a. when finished
b. he finishes
c. having finished
d. finished
e. after finished


The answer is c. having finished (perfect)


2. “… the money, Tarwan left for his home town.”


a. having received
b. had received
c. after he receives
d. being received
e. he had received


The answer is a. having received (perfect)


3. “We always avoid … to the mall on Sunday because it’s too crowded.”


a. go
b. to go
c. be gone
d. going
e. to going


The answer is d. going (gerund)


4. “What was he interested in ?”
“… paleontology.”


a. learn
b. learning
c. to learn
d. learned
e. learns


The answer is b. learning (gerund)


5. “These floors always look dirty in spite of … everyday.”


a. sweeping
b. being sweeping
c. swept
d. being swept
e. to sweep


The answer is d. being swept (passive present continous)

6. Bob : “I’m going out tonight.”
John : “Would you mind … the key to the house ?”


a. to leave
b. leave
c. to leaving
d. leaves
e. leaving


The answer is e. leaving (gerund)


7. “Doel Fajri completely denied … the money.”


a. steals
b. stealing
c. to steal
d. stole
e. stolen


The answer is c. stealing (gerund)


8. “What’s your hobby ?”
“… stamps.”


a. collect
b. to collect
c. collecting
d. collected
e. collects


The answer is c. collecting (gerund)


9. “Can Rosa accept her parent’s divorce ?”
“No. She isn’t mature enough ...”.


a. understand
b. to understand
c. understanding
d. to understanding
e. understands


The answer is b. to understand (to + infinitive)


10. “I wonder where Dadang is.”
“Don’t you know the committee forced him …?”


a. resigning
b. resign
c. to resign
d. resigned
e. to resigning


The answer is c. to resign (to + infinitive)


11. “The poor woman can’t afford … a dress.”


a. buy
b. buys
c. buying
d. to buy
e. bought


The answer is a. buy (verb 1)


12. “I smell something … in the kitchen.”

a. burnt
b. burns
c. has burnt
d. burning
e. to burn

The answer is d. burning (gerund)


13. “I had to ask the soldier …”

a. stop firing
b. to stop firing
c. to stop to fire
d. stopping to fire
e. stop to fire


The answer is b. to stop firing (to + infinitive)


14. “What did the tacher tell us ?”
“He told us … noisy.”


a. don’t be
b. not being
c. didn’t be
d. not to be
e. don’t being


The answer is d. not to be (indirect)


15. “Do you object to … on the table.”
“Yes. You sit on the cake.”


a. I sit
b. my sitting
c. me sit
d. I sitting
e. my sit


The answer is b. my sitting (gerund)


16. Rudy : “What are you looking forward ?”
Toni : “… my old friends.”


a. to seeing
b. see
c. seeing
d. to see
e. seen


The answer is a. to seeing (to + gerund)


17. “When you go camping, don’t forget to bring … bags.”


a. sleep
b. sleeping
c. to sleep
d. slept
e. sleepy


The answer is b. sleeping (gerund)

18. “The siling boy clapped his hands.”
It means :

a. They boy is smiling and clapping his hands.
b. The boy clapped his hands and smiled.
c. Clapping his hands, the boy is smiling.
d. The boy with a smile on his face clapped his hands.
e. The clapping boy is smiling.

The answer is d. The boy with a smile on his face clapped his hands. (passive)


19. “I am bored the show is very …”


a. bore
b. to bore
c. bored
d. to be bored
e. boring


The answer is e. boring (gerund)


20. “We thought of … across France. We’re rather tired of … by train.”


a. driving / go
b. to drive / to go
c. to drive / going
d. driving / going
e. driving / to go


The answer is d. driving / going (gerund)


21. “When at last I succeeded in … him that I wanted home quickly, he put his foot on the accelerator and felt the car … forward.”

a. convincing / to get / to leap
b. to convince / to get / leaping
c. to convince / getting / to leap
d. convincing / getting / leaping
e. convincing / to get / leaping

The answer is D. convincing / getting / leaping (gerund)


22. X : “Bob smoked when he was in College. Does he now ?’
Y : “Yes”

a. Bob smoked but now he quits somoking.
b. Bob used to smoking.
c. Bob used to smoke.
d. Bob’ used to smoking.
e. Bob doesn’t smoke anymore.

The answer is b. Bob used to smoking. (gerund)


23. “I always … the sun … every morning.”


a. watch / to be rising
b. watch / to rise
c. watching / rises
d. watch / rising
e. watching / rising


The answer is c. watching / rises (gerund and pluralization)


24. “I don’t know where … in this holiday.”


a. go
b. to go
c. going
d. went
e. gone


The answer is b. to go (to + infinitive)


25. “The car is always hard to start.”
“I think it needs …”


a. repair
b. to repair
c. repaired
d. repairing
e. to be repaired


The answer is e. to be repaired (passive infinitive)

English for Bussiness (Exercise 1)

1. George is cooking dinner tonight.

Subject--Verb Phrase--Complement--Modifier of Place

2. Henry and Marcia have visited the president.

Subject--Verb Phrase--Complement

3. We can eat lunch in this restaurant today.

Subject--Modal--Verb--Complement--Modifier of Place--Modifier of Time

4. Pat should have bought gasoline yesterday.

Subject--Verb Phrase--Complement--Modifier of Time

5. Trees grow.

Subject--Verb

6. It was raining at seven o’clock this morning.

Subject--Verb Phrase--Modifier of Time

7. She opened a checking account at the bank last week.

Subject--Verb--Complement--Modifier of place--Modifier of Time

8. Harry is washing dishes right now.

Subject--Verb Phrase--Complement--Modifier of Time

9. She opened her book.

Subject--Verb--Complement

10. Paul, William, and Mary were watching television a few minutes ago.

Subject--Verb Phrase--Complement--Modifier of Time

Etika Bisnis dan Bisnis Beretika

Seorang pria bernama Morgan Spurlock mengadakan sebuah percobaan iseng. Ia adalah pria dewasa yang sehat, segar bugar, siklus hidupnya bagus, dan tidak memiliki masalah kesehatan yang berarti. Ia kemudian nekat mencoba untuk mengonsumsi junk food dari sebuah perusahaan makanan cepat saji yang cukup terkenal untuk membuktikan hipotesis bahwa junk food memberi ekses sangat negatif pada tubuh.

Sebelum melakukan percobaan, Morgan melakukan berbagai pemeriksaan klinis pada 3 dokter yang berbeda untuk mengetahui kondisi fisik dan psikisnya. Setelah itu, selama 30 hari berturut-turut ia hanya mengonsumsi junk food dari perusahaan tersebut, 3 kali sehari, dan setidaknya mencoba setiap menu yang ada minimal 1 kali. Selama periode tersebut, ia terus melakukan pemeriksaan medis. Walau demikian, aktivitas kesehariannya tetap ia lakukan seperti biasa.

Hasilnya ternyata sungguh di luar dugaan. Selama 30 hari, Morgan sering mengalami stress dan depresi, sesak nafas, pusing, sulit tidur, dan bahkan, pasangannya mengeluhkan adanya pengaruh buruk dalam kehidupan seksual dan vitalitas mereka. Selama 30 hari tersebut, Morgan mengalami kenaikan berat badan 24,5 pon, kadar kolesterol membengkak hingga 230, dan tingkat kegemukan sebesar 18%.

Lebih buruk lagi, untuk menghilangkan penambahan bobot sebesar 20 pon tersebut diperlukan waktu selama 5 bulan, dan 9 bulan lagi untuk menghilangkan sisanya. Pendek kata, kesalahan yang dilakukan hanya selama 1 bulan (baca: buying nothing but junk food) harus ditebus dengan pengorbanan selama beberapa bulan lamanya.

Cerita di atas adalah kisah nyata yang diambil dari Super Size Me, sebuah film dokumenter karya Morgan Spurlock. Selain mengisahkan tentang percobaan nekat yang dilakukan Morgan, ada beberapa hal menarik yang diungkap juga dalam film tersebut. Beberapa di antaranya:

• Amerika nggak cuma mempunyai gedung-gedung tinggi, mobil yang pajang, tetapi juga orang-orang “besar.” Sekitar 60% penduduk Amerika diyakini mengalami obesitas, dengan konsentrasi Detroit dan Houston (Texas).
• Gaya hidup dan makanan yang keliru tidak hanya dibayar dengan duit, tetapi juga harus ditebus dengan kondisi tubuh, kesehatan, dan risiko kematian.
• Dalam suatu percobaan, ditunjukkan beberapa gambar tokoh (termasuk George Washington dan Jesus Christ) kepada beberapa anak. Tidak banyak anak yang bisa menebak. Mereka semua baru bisa menebak dengan tepat ketika disodori gambar badut Ronald McDonald.
• Industri junk food telah berkembang dengan sangat pesat. Sebuah perusahaan fast food ternama, dalam 1 hari bisa melayani 46 juta orang; melebihi jumlah penduduk Spanyol.
• Lebih parah lagi, junk food juga digalakkan melalui school lunch program.

http://nofieiman.com/2006/10/etika-bisnis-dan-bisnis-beretika/

CSR dan Keputusan Investasi di Pasar Modal

Akhir-akhir ini topik mengenai Tanggung Jawab Sosial Korporat atau lebih dikenal dengan Corporate Social Responsibility (CSR) semakin banyak dibahas di dunia maupun Indonesia. Perkembangan CSR juga terkait dengan semakin parahnya kerusakan lingkungan yang terjadi di Indonesia maupun dunia,

mulai dari penggundulan hutan, polusi udara dan air, hingga perubahan iklim. Sejalan dengan perkembangan tersebut, Undang-Undang No. 40 2007 tentang Perseroan Terbatas mewajibkan perseroan yang bidang usahanya di bidang atau terkait dengan bidang sumber daya alam untuk melaksanakan tanggung jawab sosial dan lingkungan.

Undang-Undang tersebut juga mewajibkan semua perseroan untuk melaporkan pelaksanaan tanggung jawab tersebut di Laporan Tahunan. Adanya pelaporan tersebut merupakan pencerminan dari perlunya akuntabilitas perseroan atas pelaksanaan tanggung jawab sosial dan lingkungan, sehingga para pemangku kepentingan (stakeholders) dapat menilai pelaksanaan kegiatan tersebut.

Bagi para investor di pasar modal, terutama mereka yang mempunyai horizon investasi jangka panjang, laporan CSR dapat digunakan sebagai salah satu sumber untuk menentukan keputusan investasi di saham. Laporan tersebut bermanfaat untuk mengidentifikasi perusahaan yang mempunyai komitmen yang tinggi terhadap CSR. Perusahaan yang mempunyai komitmen yang tinggi terhadap CSR akan diapresiasi oleh masyarakat sehingga reputasi perusahaan akan meningkat. Reputasi yang baik akan lebih memudahkan perusahaan menjalankan bisnisnya sehingga pada akhirnya akan meningkatkan kinerja keuangannya, yang kemudian tercermin di harga saham yang terus meningkat. Sejumlah studi di dalam dan di luar negeri memang menemukan terdapat hubungan positif antara tingkat pelaksanaan CSR dengan harga saham.

Kecenderungan investor untuk mempertimbangkan kegiatan CSR dalam keputusan investasi di saham memang semakin marak, khususnya di negara-negara maju. Istilah yang digunakan adalah ‘Socially Responsible Investing’, yaitu investor hanya melakukan investasi di saham dari perusahaan yang melaksanakan CSR, termasuk di antaranya melakukan upaya pelestarian lingkungan. Untuk itu, investor memerlukan laporan kegiatan CSR perusahaan yang obyektif dan mencerminkan akuntabilitas perusahaan terhadap kegiatan ini.

Sayangnya, berbagai studi di Indonesia menemukan bahwa hingga kini tingkat pelaporan dan pengungkapan CSR di Indonesia masih relatif rendah. Selain itu, apa yang dilaporkan dan diungkapkan sangat beragam, sehingga menyulitkan pembaca laporan tahunan untuk melakukan evaluasi. Pada umumnya informasi yang diungkapkan hanyalah yang bersifat positif mengenai perusahaan; sehingga laporan tersebut pada akhirnya hanya merupakan alat public relation perusahaan dan bukan sebagai bentuk akuntabilitas perusahaan ke publik.

Berikut disampaikan beberapa tindakan yang dapat dilakukan untuk meningkatkan tingkat dan kualitas pelaporan CSR di Indonesia, sehingga tercapai akuntabilitas kegiatan CSR perusahaan. Pertama, karena Undang-Undang tentang Perseroan Terbatas telah diberlakukan, maka perlu segera disiapkan aturan lanjutan yang secara eksplisit menjelaskan:

• Sektor usaha yang wajib melaksanakan tanggung jawab sosial dan lingkungan,
• Kapan perusahaan dapat dinyatakan telah melaksanakan tanggung jawabnya sehingga tidak perlu dikenakan sanksi,
• Cakupan laporan tanggung jawab sosial yang perlu disampaikan perusahaan.

Selain itu, sebaiknya laporan CSR perusahaan berskala besar dan usahanya terkait dengan sumber daya alam dapat diakses oleh publik dan perusahaan tersebut didorong agar laporannya diaudit oleh pihak eksternal yang independen. Kedua, perlu dikembangkan standar pelaporan CSR yang berlaku global dan dapat mengikhtiarkan efektivitas kegiatan CSR perusahaan sehingga dapat dijadikan acuan perusahaan di berbagai negara dalam menyiapkan laporan CSR. Ketiga, untuk memastikan obyektivitas laporan CSR, standar audit/assurance terhadap laporan CSR yang diterima umum perlu segera disiapkan.

Keempat, perusahaan perlu didorong (melalui regulasi pemerintah atau asosiasi industri) untuk mengubah sistem governance yang akomodatif terhadap pelaksanaan dan pelaporan kegiatan CSR perusahaan. Misalnya, sistem remunerasi Dewan Komisaris dan Direksi didorong untuk mendasarkan besarnya remunerasi tidak hanya pada kinerja keuangan tetapi juga pada indikator kinerja CSR perusahaan. Kelima, perlu terus ditumbuhkan kesadaran publik atas pentingnya pembangunan berkelanjutan dan bahwa kesejahteraan sosial dan pelestarian sosial adalah tanggung jawab bersama. Dengan dilaksanakannya berbagai tindakan tersebut, maka investor dapat mengandalkan laporan CSR sebagai salah satu sumber dalam keputusan investasi di pasar modal.

  

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