1610532052 FIKA ZUARTI

1710532012 FEELYA MONICA

Reaction paper of GRI 102

General Disclosure Standard is used to report on contextual information about itself and its
sustainability reporting practices. An organization preparing a report in accordance with the GRI
Standards can choose one of two options (Core or Comprehensive), depending on the degree to
which the GRI Standards have been applied. For each option, there is a corresponding claim, or
statement of use, that the organization is required to include in the report. These claims have set
wording. Disclosure 102-54 in GRI 102: General Disclosures requires reporting the in
accordance claim made by the organization.

Disclosure 102-45 in GRI 102: General Disclosures requires organizations to report a list of all
entities included in the organization’s consolidated financial statements or equivalent documents,
and whether any entity included in the organization’s consolidated financial statements or
equivalent documents is not covered by the report. If an organization covers any additional
entities in its report, which are not included in its consolidated financial statements or equivalent
documents, it is expected to clearly indicate this in response to Disclosure 102-45.

If an organization does provide information for previous periods, and if the size, structure or
ownership of the organization has changed so that the information can no longer be compared, it
can re-calculate the information for previous periods to account for changes in the organization.
If the organization has re-calculated the information for previous periods, Disclosure 102-
48 in GRI 102 requires an organization to report restatements of information.