Asean_cg_scorecard Kelompok 2 New

8/10/2019 Asean_cg_scorecard Kelompok 2 New

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Part E: Responsibilities of the Board

E Responsibilities of theBoard

Guiding Reference PT. DayaIndo ResourcesAnnual Report 2!!

Penilaian

E.! "learly defined boardresponsibilities andcorporate go#ernance

E.1.1Are the roles andresponsibilities of theboard of directors /commissioners clearlystated?

$E"D PRI%"IP&E 'I:The Responsibilities ofthe Board

(D)

Ya dijelaskan pada laporanDewan omisaris dan Dewan

Direkt!r (hal 1" # 1$)

%es!ai

E.1.&Are the types of decisionsre'!irin board ofdirectors/commissionersappro*al disclosed?

$E"D PRI%"IP&E 'I (D)Ya, Direksi dalam melakukan tindakankorporasi tertentu harus mendapatkanpersetujuan tertulis terlebih dahulu

dari Dewan Komisaris(hal 20)

%es!ai

E.1.3 Does the company disclose itscorporate o*ernance policy /board charter?

$E"D PRI%"IP&E ':Disclosure and

Transparency

idak diun!kapkan idak "esuai


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E.2 "ode of ethics or conduct Guiding Reference PT. DayaIndo ResourcesAnnual Report 2!!

Penilaian

E.&.1 Does the company ha*e a code ofethics or cond!ct?

$E"D PRI%"IP&E 'I(") The board shouldapply high ethicalstandards. It should ta*einto account theinterests ofsta*eholders.

+!j!an omisaris (hal 1,) %es!ai

E.&.& Are the details of the code ofethics or cond!ct disclosed?

+idak Di!nkapkan +idak %es!ai

E.&."Does the company disclosethat alldirectors/commissioners-senior manaement andemployees are re'!ired to


E.&.,Does the company disclose howit implements and monitors

compliance with the code ofethics or cond!ct?



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E.+ "orporate'ision,-ission

Guiding ReferencePT. DayaIndo ResourcesAnnual Report 2!!

Penilaian

E.".1 Does the board ofdirectors/commissioners periodicallyre*iew and appro*ethe *ision andmission and has doneso at least onced!rin the last fi*eyears?

hile not eplicitly stated in mostcodes of corporate o*ernance- this isconsistent with most codes specifyinthe roles of the board asincl!din settin the direction andpro*idin strateic leadership.

Ya- dijelaskan padapaparan 02% (hal 13) %es!ai

E. Board /tructure 0 Guiding Reference

E.,.1

Does the boardof directors/commissionerscomprise at

least fi*emembers and nomore than 1&members?(i.e.- between 4 5 1&members)

3 "ode B.! /upporting Principlestates:

+he board sho!ld be of s!fficient si6ethat the re'!irements of the b!sinesscan be met and chanes to the boardscomposition and that of its committeescan be manaed witho!t !nd!edisr!ption- and sho!ld not be so lareas to be !nwieldy. 7ost codes ofcorporate o*ernance specify that theboard sho!ld be of appropriate si6eb!t sho!ld not be too lare.

Ya- dijelaskan padainformasi per!sahaan- yanterdiri dari " oran 89D dan" 9ran 89: (termas!ksat! oran omisaris;ndependen) 5 (hal &


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E.,.& Do independent-non5eec!ti*edirectors/commissioners n!mber atleast three a n dmake !p more than4=> of the board ofdirectors/commissioners?

$E"D PRI%"IP&E 'I (E)

;n order to eercise its d!ties ofmonitorin manaerial performance-

pre*entin conflicts of interest andbalancin competin demands onthe corporation- it is essential thatthe board is able to eerciseobjecti*e j!dement. ;n the rstinstance this will meanindependence and objecti*ity withrespect to manaement withimportant implications for thecomposition and str!ct!re of theboard.

#umlah Komisaris $ndependenthan%alah satu oran!, kuran! dari &0'

idak "esuai

E.,."Does the companypro*ide a definition ofindependence in itsAnn!al0eport?

$E"D PRI%"IP&E 'I:(E) +he board sho!ld be ableto eercise objecti*eindependent j!dement oncorporate a@airs.

idak dijelaskanidak "esuai

E.,., Are the independentdirectors/commissioners

independent ofmanaement and

major/s!bstantial

shareholders?

$E"D PRI%"IP&E 'I (E)Ya, sesuai den!an inormasi men!enai

Komisaris $ndenpenden (hal 2) "esuai


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E.,.4

Does the

companydisclose then!mber of yearsthe director /commissionerhas been with

orld 8ank 2rinciple $ Ya dijelaskan pada proil DewanDireksi dan Dewan Komisaris (hal

2)

"esuai

E.,.$Does the companydisclose that it hasset a limit of *eboard seats inp!blicly5listedcompany that anindi*id!aldirector /commissioner mayholdsim!ltaneo!sly ?

$E"D PRI%"IP&E 'I (E)(") 8oard members sho!ld be able tocommit themsel*es effecti*ely totheir responsibilities.%er*ice on too many boards can

interfere with the performance ofboard members. :ompanies maywish to consider whether m!ltipleboard memberships by the sameperson are compatible with e@ecti*eboard performance and disclose theinformation to shareholders.


E.,.B Does the company ha*eany independentdirectors/commissionerswho ser*e on more than

*e boards of p!blicly5listed companies?

idak, dewan komisaris

independen han%a 1 oran!saja (hal 2*)

idak "esuai


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E.,.< Does the companyha*e any eec!ti*edirectors who ser*eon more than two

boards of listedcompanies o!tsideof the ro!p?

idak, e+euti-e diretorhan%a menjabat pada satu

perusahaan saja (hal 2*)

"esuai


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E.4 /*ills and "o1petencies Guiding Reference

E.4.1Does at least one non5eec!ti*edirector/commissioner ha*eprior workin eperience inthe major ind!stry thecompany is operatin in?

I"G%: 2..+ Independence

Alonside appropriate skill-competence and eperience-and the appropriate contet toenco!rae effecti*ebeha*io!rs- one of theprincipal feat!res of a well5o*erned corporation is theeercise by its board ofdirectors of independentj!dement- meaninj!dement in the best

interests of the corporation-free of any eternal infl!ence

Ya, baik Dewan Komisaris

maupun Dewan Direktur memiliki

pen!alaman pada industri %an!

sama (al 2*)

"esuai

E.4.&Does the company disclose aboard ofdirectors/commissioners

di*ersity policy?

A/5 "ode

0ecommendation ".&:ompanies sho!ld establish apolicy concernin di*ersity anddisclose the policy or as!mmary of that policy. +hepolicy sho!ld incl!dere'!irements for the board to

establish meas!rableobjecti*es for achie*in enderdi*ersity and for the board toassess ann!ally both theobjecti*es and proress inachie*in them.



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E.6 Board "hair1an Guiding Reference

E.$.1 Do di@erent personsass!me the roles ofchairman and :E9?

9E:D 20;C:;2E ;

(E) +he board sho!ld be able toeercise objecti*e independentj!dement on corporate a@airs.

3 "ode (7une 2!)A.".1 +he chairman sho!ld onappointment meet the independencecriteria set o!t in 8.1.1 below. A chiefeec!ti*e sho!ld not o on to bechairman of the same company.

A/5 "ode

Reco11endation +.2+he chief eec!ti*e officer sho!ld not oon to become chair of the samecompany.

Ya- terdapat Dewan Direksidan Dewan Direkt!r yanberbeda(hal &3)

%es!ai

E.$.& ;s the chairman a non5eec!ti*edirector/commissioner?

idak, karena ketua dewan

komisaris, han%a menjabat seba!ai

komisaris, be!itu ju!a den!an

dewan direktur (hal 2*)

%es!ai

E.$." ;s the chairman anindependentdirector/commissioner?

idak un!kapkan idak sesuai

E.$., ;s the chairman thec!rrent or immediatepast :E9?

idak, komisaris dipimpin bukan dari

kalan!an /E

"esuai


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E..&re the role and responsibilitieso the hairman dislosed

$/456 2.& 7ole o the /hair

he hair has the ruial untion o settin!

the ri!ht onte+t in terms o board a!enda,the pro-ision o inormation to diretors,

and open boardroom disussions, to enable

the diretors to !enerate the eeti-e boarddebate and disussion and to pro-ide theonstruti-e hallen!e whih the ompan%

needs.

Ya, tan!!un! jawab komisaris

diun!kapkan pada

8aporanKomisaris (hal 19)

"esuai


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E.8 Board 1eetings and Guiding Reference

E.B.1Are the board ofdirectors/commissionersmeetins sched!led before orat the beinnin of the year?

%ched!lin board meetins before or at

the beinnin of the yearwo!ld allow directors to plan aheadto attend s!ch meetins- therebyhelpin to maimi6e participation-especially as non5eec!ti*e directorsoften ha*e other commitments.Additional ad hoc meetinscan always be sched!led if and whennecessary. ;t is common practice forboards in de*eloped markets tosched!le meetins in this way.

+idak dijelaskan +idak %es!ai

E.B.&Does the board ofdirectors/commissioners meetat least si times per year?

9$R&DBA%3 PRI%"IP&E 6(;.;.&,) Does the board meet at leastsi times per year?

I%D$ /"$RE"ARDE.1=. Fow many meetins were held inthe past year?

;f the board met more than si times-the rm earns a Y score. ;f fo!r to simeetins- the rm was scored as

GfairG- while less than fo!r times wasscored as HCG



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E.B."Fas each of thedirectors/commissionersattended at least B4> of all theboard meetins held d!rin theyear?

$E"D PRI%"IP&E 'I (E)(") 8oard members sho!ld be able

to commit themsel*es effecti*ely totheir responsibilities.

%pecific limitations may be lessimportant than ens!rin thatmembers of the board enjoyleitimacy and confidence in theeyes of shareholders. Achie*inleitimacy wo!ld also be facilitatedby the p!blication of attendancerecords for indi*id!al boardmembers (e.. whether they ha*emissed a sinificant n!mber ofmeetins) and any other work!ndertaken on behalf of the board


E.B.,Does the company re'!ire aminim!m '!or!m of at least&/" for board decisions?

9$R&DBA%3 PRI%"IP&E 6

(;.;.&


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E. $rientation Progra11efor %e; Directors

Guiding Reference

E.


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E.! Access to infor1ation Guiding Reference

E.1=.1 Are board papers for board ofdirectors/commissionersmeetins pro*ided to theboard at least *e b!sinessdays in ad*ance of the boardmeetin?

$E"D PRI%"IP&E 'I

(I) ;n order to f!lfil theirresponsibilities- boardmembers sho!ld ha*eaccess to acc!rate- rele*antand timely information.

9$R&DBA%3 PRI%"IP&E 6(;.I.&) Does s!chinformation need to bepro*ided to the board atleast fi*e b!siness days inad*ance of the board

+idak di!nkapkan +idak ses!ai

E.1=.&Does the companysecretary play a sinificantrole in s!pportin theboard in discharin itsresponsibilities?

$E"D PRI%"IP&E 'I (=)

I"/A Guidance on the"orporate Go#ernance Roleof the "o1pany/ecretary

Ya- dijelaskan pada tan!njawab sekertaris per!sahaan(hal &=)

%es!ai

E.1=." ;s the company secretarytrained in leal-acco!ntancy or company

secretarial practices?


(;.D.&.1&) Do companyboards ha*e aprofessional and

'!alified companysecretary?

+idak di!nkapkan %es!ai


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E.!! %o1inating"o11ittee

Guiding Reference

E.11.1Does the company ha*ea Cominatin:ommittee (C:)?

$E"D PRI%"IP&E II (")

(+) Effecti#e shareholder participation in*ey corporate go#ernance

decisions> such as the no1ination andelection of board 1e1bers> should befacilitated. /hareholders should be ableto 1a*e their#ie;s *no;n on the re1uneration policyfor board 1e1bers and *ey e?ecuti#es.The e@uity co1ponent of co1pensationsche1es for board 1e1bers ande1ployees should be subect toshareholder appro#al.

9ith respect to no1ination of candidates>boards in 1any co1panies ha#eestablished %o1inating "o11ittees toensure proper co1pliance ;ith establishedno1ination procedures and to facilitateand coordinate the search for a balancedand @ualified board. It is increasinglyregarded as good practice in 1anycountries for independent board 1e1bersto ha#e a *ey role on this co11ittee.

$E"D PRI%"IP&E 'I (E)(!) Boards should consider assigning asufficient nu1ber of non e?ecuti#e board1e1bers capable of e?ercisingindependent udge1ent to tas*s ;herethere is a potential for conflict of interest.E?a1ples of such *ey responsibilities areensuring the integrity of financial andnonfinancial re ortin the re#ie; of

+idak ada +idak %es!ai

E.11.& Does the Cominatin:ommittee comprise ofa majority ofindependentdirectors/commissioners?



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E.11.";s the chairman of theCominatin :ommitteean independentdirector/commissioner?

+his item is in most codes of

corporate o*ernance.


E.11.,Does the companydisclose the terms ofreference/ o*ernancestr!ct!re/charter of theCominatin :ommittee?

$E"D PRI%"IP&E 'I (E)(&) hen committees of theboard are established- theirmandate- composition andworkin proced!res sho!ld bewell defined and disclosed by theboard.


E.11.4

Does the Ann!al 0eport

disclose the n!mber ofCominatin :ommitteemeetin s held?


E.11.$ Did the Cominatin :ommitteemeet at least twice d!rin theyear?


E.11.B ;s the attendance of

members at Cominatin:ommittee meetins



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E.!2 Board Appoint1entsand ReElection

Guiding Reference

E.1&.1 Does thecompanydisclose thecriteria !sed inselectin newdirectors/commissioners?

$E"D PRI%"IP&E II (") (+)+o f!rther impro*e the selection process- the2rinciples also call for f!ll

disclos!re of the eperience andbackro!nd of candidates for the boardand the nomination process- which willallow an informed assessment of theabilities and s!itability of each candidate.

$E"D Principle 'I (D)

(4) Ens!rin a formal and transparent boardnomination and election process.

:emilihan Dewan Direksi danDewan Komisaris melalui 7;:",namun proses seleksi tidakdiun!kapkan

idak sesuai

E.1&.& Does the companydisclose the processfollowed in

appointin newdirectors /commissioner ?

idak diun!kapkan idak

"esuai

E.1&."Are all thedirectors/commissioners s!bject to re5electionat least once e*erythree years?

I"G%: 2.


18/30

E.!+ "E$,E?ecuti#e -anage1entAppoint1ents andPerfor1ance

Guiding Reference

E.1".1 Does the company disclose howthe board ofdirectors/commissioners plansfor the s!ccession of the:E9/7anainDirector/2resident and key

E/D :7$5/$:8E


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E.! Board Appraisal Guiding Reference

E.1,.1;s an ann!al performanceassessment cond!cted ofthe board ofdirectors/commissioners?

$E"D PRI%"IP&E 'I

(D) (2)


E.1,.&Does the company disclosethe process followed incond!ctin the boardassessment?


E.1,." Does the company disclose thecriteria !sed in the boardassessment?

idak diun!kapkanidak "esuai


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E.!4 Director Appraisal Guiding Reference

E.14.1 ;s an ann!al performanceassessment cond!cted ofindi*id!al director/commissioner?

$E"D PRI%"IP&E 'I(D) (2)


E.14.&Does the company disclose theprocess followed in cond!ctin thedirector/commissioner assessment?


E.14." Does the companydisclose the criteria!sed in thedirector/commissionerassessment?


E.!6 "o11ittee Appraisal Guiding Reference :erusahaan tidak mempun%ai/ommitee praisal

idak sesuai

E.1$.1;s an ann!al performanceassessment cond!cted of the boardof directors/commissionerscommittees?

3 "$DE (7%E2!)8.$ E*al!ation +heboard sho!ld!ndertake a formaland rioro!s ann!ale*al!ation of itsown performanceand that of itscommittees andindi*id!al directors.


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E.!8 Re1uneration"o11ittee,

Guiding Reference :erusahaan tidak mempun%ai7enumeration /ommittee

idak sesuai

E.1B.1 Does the company ha*e a0em!neration :ommittee?

$E"D PRI%"IP&E 'I (D)(,) Alinin key eec!ti*eand board rem!neration withthe loner term interests ofthe company and itsshareholders.

E.1B.&

Does the0em!neration:ommitteecomprise of amajority ofindependent

directors/commissioners?


22/30

A/EA% "$RP$RATE G$'ER%A%"EA"-

E.1B.";s the chairman of the0em!neration :ommitteean independentdirector/commissioner?

E.1B.,Does the companydisclose the terms ofreference/ o*ernancestr!ct!re/ charter of the0em!neration

$E"D PRI%"IP&E 'I (E)(&) hen committees ofthe board areestablished- theirmandate- compositionand workin proced!ressho!ld be well defined

and disclosed by theboard.

E.1B.4 Does the Ann!al 0eport disclosethe n!mber of 0em!neration:ommittee meetins held?

E.1B.$ Did the 0em!neration :ommittee

meet at least twice d!rin theyear?

E.1B.B;s the attendance of membersat 0em!neration :ommitteemeetins disclosed?


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E.! Re1uneration -atters Guiding Reference idak terdapat penjelasan dalam nnual7eportin!

idak sesuai

E.1


24/30



E.1


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E.!< Audit "o11ittee Guiding Reference

E.13.1 Does the company ha*e an A!dit:ommittee?


(1) 8oards sho!ld considerassinin a s!fficient n!mber ofnon5 eec!ti*e board memberscapable of eercisinindependent j!dement to taskswhere there is a potential forconflict of interest.

Ya- ada (halaman &=) %es!ai

E.13.&

Does the A!dit :ommitteecomprise entirely of non5

eec!ti*edirectors/commissionerswith a majority ofindependent


(&) hen committees of theboard are established- theirmandate- composition andworkin proced!res sho!ld bewell defined and disclosed bythe board.

Ca> 3o1ite auditterdiri dua orang

yang 1erupa*anpiha* independen

/esuai

E.13.";s the chairman of theA!dit :ommittee anindependentdirector/commissioner?

+idak di!nkapkandalam ann!al report

idak

sesuai

E.13., Does the company disclose

the terms ofreference/o*ernancestr!ct!re/charter of theA!dit :ommittee?


idaksesuai


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E.13.4Does the Ann!al 0eport disclose theprofile or '!alications of the A!dit:ommittee members?


idak

sesuai

E.13.$

Does at least one of theindependentdirectors/commissioners of thecommittee ha*e acco!ntinepertise (acco!ntin '!alicationor eperience)?

3 "$DE (7%E 2!)

:.".1. +he board sho!ld satisfyitself that at least one member oftheA!dit :ommittee has recent andrele*ant financial eperience.


idak

sesuai

E.13.BDoes the Ann!al 0eportdisclose the n!mber of A!dit

:ommittee meetins held?

$E"D PRI%"IP&E 'I (E) (2)


idak

sesuai

E.13.< Did the A!dit :ommittee meet at leastfo!r times d!rin the year?


idak

sesuai

E.13.3 ;s the attendance of members at A!dit:ommittee meetins disclosed?


idaksesuai

E.13.1=Does the A!dit :ommittee ha*eprimary responsibility for

recommendation on the appointment-re5appointment and remo*al of theeternal a!ditor?

3 "$DE (7%E 2!):.".$ +he A!dit :ommittee sho!ldha*e primary responsibility for

makin a recommendation onthe appointment- reappointmentand remo*al of the eternala!ditor.


idak

sesuai


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E.2 Internal Audit Guiding Reference

E.&=.1 Does the company ha*e aseparate internal a!dit

f!nction?

$E"D PRI%"IP&E 'I (D)(B) Ens!rin the interity of thecorporationGs acco!ntin andnancial

reportin systems- incl!dinthe independent a!dit- andthat appropriate systems ofcontrol are in place- inpartic!lar- systems for risk

manaement- nancial andoperational control- andcompliance with the law andrele*ant standards.

Ya- di!nkapkan dalam halaman

&= bahwa anota tim a!ditinternal terdiri dari & oran

/esuai


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E.&=.& ;s the head of internal a!ditidentified or- if o!tso!rced-is the name of the eternalfirm disclosed?

idak diun!kapkandalam annual report

idak sesuai

E.&=."Does the appointment andremo*al of the internala!ditor re'!ire the appro*alof the A!dit :ommittee?

$E"D PRI%"IP&E 'I (D) (8)

;n some j!risdictions it is consideredood practice for the internal a!ditorsto report to an independent A!dit:ommittee of the board or ane'!i*alent body which is alsoresponsible for manain therelationship with the eternal a!ditor-thereby allowin a coordinatedresponse by the board.


(;.D.B.3) Does the internal a!ditorha*e direct and !nfettered access tothe board of directors and itsindependent A!dit :ommittee?

A/5 Principles on "GLMcompanies sho!ld consider a secondreportin line from theinternal a!dit f!nction to the board or

rele*ant committee.N nder the A%O2rinciples it is also recommended thatthe A!dit :ommittee ha*e access tointernal a!dit witho!t the presence ofmanaement- andthat Lthe a!dit committee sho!ldrecommend to the board theappointment and dismissal of a

P

idak dijelaskan dalamannual report

idak sesuai


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E.2! Ris* $#ersight Guiding Reference

E.&1.1Does the company disclosethe internal controlproced!res/riskmanaement systems ithas in lace?

$E"D PRI%"IP&E 6 ('I) (D) (8)

Ens!rin the interity of thecorporationGs acco!ntin and financialreportin systems- incl!din theindependent a!dit- and that appropriatesystems of control are in place- in

Tida* adapengung*apan

dala1 annualreport

Tida* sesuai

E.&1.&

Does the Ann!al 0eportdisclose that the board ofdirectors/commissioners hascond!cted a re*iew of the

companys material controls(incl!din operational-

3 "$DE (7%E 2!)

:.&.1 +he board sho!ld- at least ann!ally-cond!ct a re*iew of the effecti*eness ofthe companyGs risk manaement andinternal control systems and sho!ld report

to shareholders that they ha*e done so.+he re*iew sho!ld co*er all material

E.&1." Does the company disclose howkey risks are manaed?

$E"D PRI%"IP&E ' (A)

($) Ioreseeable risk factors.

Disclos!re of risk is most effecti*e whenit is tailored to the partic!lar ind!stry in'!estion. Disclos!re abo!t the system formonitorin and manain risk isincreasinly rearded as ood practice.

Tida* adapengung*apandala1 annualreport

Tida* sesuai


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3E/I-P&A% :

Dari B4 point dalam A%EAC :J %corecard- terdapat 13 point (&4-">) yan telahses!ai denan kriteria scorecard dan 4$ point (B,-B>) yan bel!m ses!ai denan

kriteria. Denan demikian disimp!lkan bahwa 2+ Dayaindo 0eso!rces tidakmenerapkan Jood :orporate Jo*ernance.

Demikian kesimp!lan kami dari E9729 ".

+FE ECD

Asean_cg_scorecard Kelompok 2 New

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