Nama : GRESITA MAHAR K.

NIM : 2019101703111252

Kelas : Akuntansi Lingkungan 7A

(BASED ON GRI 2)

Assignment Template for General Disclosures.

Case Study Assignment (GRI STANDARDS Report Checked and Interpretation)

Guidelines for Case Study:

1. Read through entire GRI Standards sustainability report you chosen and be familiar with reporting structure.
2. Based on the reported GRI Standards clauses, please fill up the table below appropriately with your comments and recommendations. You have to check general disclosures that
reported in the report you choose.
3. Checked on the Matrix of Transition General Disclosure 2016 to 2021.
4. Your comments and recommendations are purely your interpretations of the content of the report for general disclosure and they can be purely your thoughts on what should be the
appropriate level of visibility (applied or NOT applied), and state your comments or recommendations on the last given column in the table.
5. Submit your assignment (including its GRI Standards sustainability report) on at the latest to : dleniwati@gmail.com
 Disclosure Title GRI Standards
Page #
GRI 2021 GRI Disclosure Applicability
(where
No. Disclosur Disclosure Title Statement Made by Reporter Company Comment / Recommendations
Statement
e 2021 2016 2016 (Applied / Not Applied)
is seen)
1. 2-21 Annual total Annual total 153 - The median value of Applied No need recommendation
compensation compensatio compensation without the
ratio n ratio highest value 25,206,757
- The average value of
compensation without highest
value 33,348,683
- Percentage Ratio increase in
annual compensation 75.50%
- The ratio of the percentage
increase in the annual total
compensation for the
organization’s highest-paid
individual to the average total
annual percentage increase in
compensation for all employees
is 75.5%.
- BRI realizes that remuneration is
one of the most important
things that determines the
quality of life of employees.
Therefore, the company is
committed to implementing
competitive remuneration at
every level of position, including
at the entry level. BRI also pays
 Disclosure Title GRI Standards
2021 Applicability
great attention to rewards for
employees through the
Page # provision of remuneration in the
GRI GRI Disclosure
(where form of salaries, allowances,
No. Disclosur Disclosure Title Statement Made by Reporter Company Comment / Recommendations
Statement incentives, and other benefits.
e 2021 2016 2016
is seen) BRI is also committed to
providing remuneration in
accordance with applicable
regulations and above the
regional minimum wage.
Statement on Sustainable Mapping the Sustainable Development
sustainable strategy Goals
development 2021 ESG Highlights: 1. Embracing the
strategy Community
2021 ESG Highlights: 2. Increasing
Climate Change Resilience and Digital
Innovation
2021 ESG Highlights: 3. Empowerment
of Female Employees and Enforcement
of Anti-Discrimination
2021 ESG Highlights: 4. Governance
2. 2-22 102-26 66 Resilience Applied No need recommendation
3. 2-23 Policy 401-3 - Leave 232, 163 The right for paid leave and leave of Applied No need recommendation
Commitments Polic absence is part of the employee’s rights.
Remuneration BRI provides work leave, parental leave,
Polic and leave from work in accordance with
the submission of application letters
from employees to the superiors of each
Division. In addition to maternity leave,
BRI also provides paternity leave that is
longer than what Law No. 13 of 2003
concerning Manpower stipulates. The
 Disclosure Title GRI Standards
2021 Applicability
right for leave is granted with BRI
continuing to bear the financial rights of
the employees, in accordance with the
points of agreement in the PKB and
personnel guidelines. The types leave
that employees can apply for are annual
leave, holiday leave, menstrual leave,
parental leave, miscarriage leave, and
Page #
GRI GRI Disclosure special duty leave. Meanwhile, the types
(where
No. Disclosur Disclosure Title Statement
of Made
absenteeism by Reporter
permits Company
that can be Comment / Recommendations
Statement
e 2021 2016 2016 granted by BRI under certain conditions
is seen)
include: marriage, marriages of children,
births of children, circumcision of
registered children, death of immediate
family members, and so on. The number
of permits granted is regulated in the
Employment Regulations. Regarding the
right to parental leave, BRI gives rights
to female employees who will give birth
as well as male employees whose
spouses are about to give birth.
4. 2-24 Embedding 417-1 - BRI’s 207,208 - BRI implements marketing Applied No need recommendation
policy Marketing standardization through
commitments Communi regulation stipulated in Circular
cation Letter No: SE.25-
Policy DIR/MCM/05/2020 concerning
- Non- BRI Bank Marketing
performin Communication Activities which
g Debt refers to Financial Services
Collection Authority Regulation (POJK)
Policy and Number 1/ POJK.07/2013
Restructur concerning Protection of
 Disclosure Title GRI Standards
2021 Applicability
ing Financial Services Sector
Page # Consumers, POJK Number 18/
GRI GRI Disclosure
(where POJK.07/2018 concerning
No. Disclosur Disclosure Title Statement Made by Reporter Company Comment / Recommendations
Statement Consumer Complaints about
e 2021 2016 2016
is seen) Services in the Financial Services
Sector and Financial Services
Advertising Guidelines issued by
the OJK.
- Each loan segment has a policy
for debt collection and
management of non-performing
loans. These policies include:
• Decree Number
PP.07-DIR/KRD/07/2020
concerning Guidelines for
Implementation of Medium
Business Loans,
• Decision Letter Number PP.12-
DIR/KRD/12/2018 concerning
Guidelines for Retail Loans,
• Decree Number
PP.07-DIR/KRD/07/2020
concerning Guidelines for the
Implementation of Medium
Business Loans,
• Decree Number
PP.11-DIR/KRD/12/2018
concerning Guidelines for
Implementing Corporate Loans,
• Decision Letter Number PP.8-
DIR/KRD/ 12/2018 concerning
Guidelines for the
 Disclosure Title Page # GRI Standards
GRI GRI Disclosure
2021 (where Applicability
No. Disclosur Disclosure Title Statement Made by Reporter Company Comment / Recommendations
Statement Implementation of Micro
e 2021 2016 2016
is seen) Business Loan,
• Decree Number
PP.10-DIR/KRD/12/2019
concerning Guidelines for the
Implementation of Consumer
Business Loan,
• Circular Number:
SE.71-DIR/KKD/11/2019
concerning BRI Credit Cards,
• Circular Letter Number:
SE.40-DIR/KRD/06/2021 concerning
Loan Restructuring, and Circular Letter
Number: SE.64-DIR/KRD/12/2020
concerning Quality of Earning Assets and
Quality of Foreclosed Collateral (AYDA)
5. 2-25 Processes to - Ultra Micro 114,118,  BRI together with Pegadaian and Applied No need recommendation
remediate Synergy Permodalan Nasional Madani
negative Environmen (PNM), which are members of
impacts tal Social Holding Ultra Mikro (UMi),
Responsibili continue to accelerate the
ty (TJSL) on expansion of UMi products and
the services in the society to open up
Community opportunities for growth and
Developme development for ultra micro
n businesses. This step is one of
BRI’s strategies to complement the
DNA of the micro business while at
the same time strengthening
market leadership in the Micro,
Small and Medium Enterprises
(MSME) and Ultra Micro (UMi)
 GRI Disclosure Title GRI Disclosure Page # GRI Standards
No. Disclosur 2021 Disclosure Title (where Statement Made by Reporter Company Applicability Comment / Recommendations
e 2021 2016 2016 Statement segments. Throughout 2021,
is seen)  In accordance with the SOE
Ministerial Regulation, there has
been changes in the distribution
sector for the BRI Peduli CSR
Program which previously referred
to the 7 Community Development
sectors. It now refers to the 4 main
pillars: the Social Pillar, Economic
Pillar, Environmental Pillar and Law
& Governance Pillar with the
activities aiming towards the
Sustainable Development Goals
(SDGs). The implementation of the
BRI CSR program is also guided by
the Triple Bottom Line concept of
being Pro People, Pro Planet, and
Pro Profit which underlies BRI’s
program so far. It is also in line
with the Environmental, Social,
and Governance (ESG) strategy in
every business and investment
activity
6. 2-26 Mechanisms for 102-17 Mechanisms 185 The Circular also specifically regulates: Applied No need recommendation
seeking advice for advice and 1. Customer data is information that
and raising concerns must be protected in accordance with
concerns about ethics laws and regulations.
2. Customer data may not be opened by
or provided to third parties without
written consent from the customer
3. Customer data stored in the system
must be secured by formally regulated
 Disclosure Title Page # GRI Standards
GRI GRI Disclosure
2021 (where Applicability
No. Disclosur Disclosure Title Statement Made by Reporter Company Comment / Recommendations
Statement access control mechanisms taking into
e 2021 2016 2016
is seen) account risk management aspects
4. Files or documents containing
sensitive information are not stored on
the server/file sharing folder.
5. Customer data is a customer privacy
right that must be protected for its
existence and confidentiality.
6. Work Environment Control to protect
data security 7. Hardware and software
handling
Compliance 102-16 BRI’s Code of BRI implements these 9 main elements
with laws and Ethics of its code of ethics:
regulations 1. Compliance with Laws and Bank
Policies
2. Relationship with Stakeholders
3. Relationship with the Community and
the Environment
4. Relationship between the Bank and Its
Employees
5. Bank Information Confidentiality
6. Integrity and Accuracy of Bank
Reporting
7. Conflict of Interest
8. Prohibition of Political Contributions
and Activities
7. 2-27 192 9. Prohibition of Accepting Gift Applied No need recommendation
8. 2-28 Membership 102-13 54 - BRI's membership in a number of Applied No need recommendation
associations asso-ciations that are relevant to its
business has a strategic significance
for the Company, which is in order
to achieve sustainable integrity in
 Disclosure Title GRI Standards
2021 Applicability
Page # the current banking world and to
GRI GRI Disclosure
(where synergize to continuously develop
No. Disclosur Disclosure Title Statement Made by Reporter Company Comment / Recommendations
Statement sustainable resilience, knowledge
e 2021 2016 2016
is seen) and experience. BRI does not
contribute financially other than by
paying regular membership fee
- Domestic Bank Association
(Perbanas) - To formulate banking-
related policies. Deputy General
Secretary
Approach to 102-43 Approach to Stakeholders receive priority attention
stakeholder stakeholder by BRI because they pose potential
engagement engagement impacts to the company’s operations
and/or are affected by the company’s
activities. Strategically, stakeholders
both individuals and groups participate
in developing BRI and influencing its
performance. Therefore, we always
strive to build a harmonious relationship
9. 2-29 39,40,41 with the stakeholders Applied No need recommendation
10. 2-30 Collective 102-41 Collective 47 BRI’s workforce consists of permanent Applied No need recommendation
bargaining bargaining employees, contract employees and
agreements agreements interns. They are all covered by the
Collective Labor Agreements (PKB) for
the period 2021-2022 which have been
signed by everyone (100%) in BRI’s
workforce. The number of employees as
of December 31, 2021 was 82,718
people, a decrease compared to 2020 at
88,184 people. Employees who are
members of the BRI Labor Union as of
the end of 2021 are 42,798 people or
 GRI Disclosure Title GRI Disclosure Page # GRI Standards
No. Disclosur 2021 Disclosure Title (where Statement Made by Reporter Company Applicability Comment / Recommendations
e 2021 2016 2016 Statement 70.2% of all permanent employees.
Description : is seen)

1. GRI Disclosure Number to be checked

2. Disclosure Title
3. Page # (where Statement is seen)
4. Statement Made by Reporter Company
5. GRI Standards Applicability (Applied / Not Applied)
6. If Not Applied , must fill with comment or recomendations.