ABSTRACT Sustainability Due Diligence (SDD) is a comprehensive evaluation mechanism designed to proactively assess ESG risks and impacts, both within internal operations and across the supply chain. Unlike a Sustainability Report, SDD is preventive in nature and is used to identify potential risks before strategic decisions are made. The process involves analysis based on global … Read more
ABSTRACT Legal Due Diligence (LDD) is a thorough legal investigation process of a company, assets, or entity that is the object of a transaction, aiming to identify hidden legal risks. LDD covers the examination of document legality, licensing status, asset ownership, important contracts, and legal dispute records. This process is crucial in corporate actions such … Read more
ABSTRACT This article highlights the urgent need to develop Green Human Capital as a strategic enabler for ESG performance. Green human resource encompasses skills and attitudes that support environmental innovation and sustainability goals. The emergence of green jobs across multiple sectors reflects a global shift towards sustainable growth. Education plays a foundational role in shaping … Read more
ABSTRACT Information and digital technology respond to the development of Organizations to transform Human Resource (HR) management by offering a Human Resource Information System (HRIS) as a solution to improve the efficiency and effectiveness of HR management functions such as integrating real-time HR data, performing predictive analysis, and managing employee life cycles. SW Digital Solution … Read more
ABSTRACT In the dynamic landscape of modern business, Tax Due Diligence (TDD) serves as a critical instrument for identifying potential tax risks prior to corporate actions such as mergers, acquisitions, or strategic investments. TDD not only uncovers hidden risks that may jeopardize a deal but also functions as a key tool in assessing a company’s … Read more
ABSTRACT Climate change requires businesses to take concrete steps towards decarbonization as a form of responsibility for the future. This article discusses corporate decarbonization strategies in response to the climate crisis. The SW Sustainability Center assists companies through education, assessment, and implementation of ESG-based strategies. Offshoring and ESG-as-a-service approaches expand access to solutions across borders. … Read more
ABSTRACT This article discusses the latest minimum wage regulations in Indonesia, especially after the issuance of the Minister of Manpower Regulation Number 16 of 2024, which sets a 6.5% increase in the national minimum wage in 2025. This policy is a follow-up to the Constitutional Court Decision No. 168/PUU-XXI/2023, which emphasizes the importance of calculating … Read more
ABSTRACT Along with the increasing demands for efficiency, speed, and flexibility in providing Information Technology (IT) services, SW Indonesia has taken the initiative to establish an office that focuses on IT offshoring services. SW Indonesia through a white-label approach becomes an effective and sustainable solution to bridge the gap in capacity, project scale, and cost … Read more
ABSTRACT Financial Due Diligence (FDD) is a critical process in strategic corporate actions such as mergers, acquisitions, and investments. It aims to assess a company’s financial health, uncover hidden risks, and evaluate transaction feasibility. The process involves analyzing assets, liabilities, cash flows, and compliance with accounting standards. FDD benefits both buyers and sellers by enhancing … Read more
ABSTRACT Tax regulations in Indonesia regulate the withholding of Income Tax Article 21 for income received by employees. Income Tax Article 21 is a tax withheld from income in connection with work, services, or activities by name and in any form received or obtained by domestic individual taxpayers. Income Tax Article 21 deductions must be … Read more
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