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The synonyms of sustainability are CSR (Strand, 2013), environmental (Peters and Romi, 2013). While CSR related names
               are health, safety, environment, community, diversity, inclusion, external relations, external affairs, philanthropy, green,
               and renewable (Strand, 2013). In this step we then develop a list containing companies which have SO and which do
               not. The code is 1 for companies that employ SO and 2 for the opposite.

               Secondly, we make a list containing ISOE which included in the SRI Kehati Index (SKI). There are twenty-five companies
               which qualified to be included in the SKI and the inclusion of the companies is evaluated twice a year, in April and
               October. In this study, we employ the SKI of May-Oct 2012, Nov 2012-April 2013, May-Oct 2013, Nov2013-April 2014,
               May-Oct 2014, Nov 2014- Apr 2015, May-Oct 2015, Nov 2015-Apr 2016, May-Oct 2016, Nov16-Apr17, May-Oct 2017.
               Therefore, there are 11 years of observation. To measure the Sri Kehati Index (SKI)  inclusion, for each inclusion to the
               index we give 1, otherwise 0. So, if a company got listed in the index every year, it will get 11.
               Thirdly, we conduct a statistical analysis using t test one tailed, because we already take side that a company which
               hire SO will be likely to be included in SRI Kehati Index.

               4.   RESULT AND DISCUSSION

               There are 8 ISOEs already administered SO in their organizational structure with different names. Most of them are in
               the construction industry. They are ADHI, ANTM, BBRI, JSMR, PGAS, SMGR, WSKT and WIKA. The SO can be found in top
               and middle level of organizational structure. Mostly are in the middle level.

                                     Table 2. List of ISOE administered Sustainability Officer
                            SOE                         SO’s TITLE                    Level
                ADHI                         QHSE Health, Safety & Environment  Middle
                ANTM                         Tahun 2010 - 2015 disebut Direktur   Top
                                             Umum & Corporate Social Responsibility.
                                             Tahun 2016 - 2017 disebut Direktur
                                             Human Capital & Corporate Social
                                             Responsibility
                BBRI                         Community Relation and CSR    Middle
                JSMR                         Community Development Program  Middle
                PGAS                         CSR Division                  Middle
                SMGR                         Dept.Proses, Teknologi & QHSE  Top and Middle
                WIKA                         Unit PKBL                     Middle
                WSKT                         Depattemen SHE                Middle
























                                                        Figure 1.
                                                    Stastistical Result




        146     International Conference on Sustainability
                (5  Sustainability Practitioner Conference)
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