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GRI Content Index 2021 PTBA
GRI Content Index 2021 PTBA
Create your own GRI content index using one of the templates in this document. The GRI content index templa
Please note that the reporting organization is responsible for the resulting GRI content index.
- The title: GRI content index and the title of GRI 1 used - already included in the template.
- The statement of use - adjust the information in brackets.
- The title(s) of the GRI Sector Standard(s) that apply to the organization’s sector(s) - also indicate if non
- The list of the organization’s material topics - delete the topics that are not material. Add the material top
- The list of the topics in the applicable GRI Sector Standard(s) determined as not material and an expl
deleted.
- The list of the reported disclosures, including the disclosure titles - delete the disclosures from the GR
additional sector disclosures from the Sector Standards and the disclosures from other sources that have been
- The titles of the GRI Standards and other sources that the reported disclosures come from - delete th
Sector Standards that have been used to report additional sector disclosures listed for the material topics and
- When the organization does not report GRI Topic Standard disclosures for a material topic from the a
- The GRI Sector Standard reference numbers for the disclosures from the applicable Sector Standard
- The location where the information reported for each disclosure can be found.
- The reasons for omission used - select one of the permitted reasons for omission from the dropdown list in
comply with in a separate row.
Additional information:
- A gray cell indicates something that does not apply. This only relates to the ‘Omission’ and ‘GRI Sector Stan
- Reasons for omission are not permitted for Disclosures 2-1, 2-2, 2-3, 2-4, and 2-5 in GRI 2: General Disclos
- GRI Sector Standard reference numbers are not available for the disclosures in GRI 2 and Disclosures 3-1 a
- The sentence ‘A gray cell indicates that reasons for omission are not permitted for the disclosure or that a GR
- The title: GRI content index and the title of GRI 1 used - already included in the template.
- The statement of use - adjust the information in brackets.
- The list of the reported disclosures from the GRI Standards, including the disclosure titles - delete th
- The titles of the GRI Standards that the reported disclosures come from - delete the GRI Standards tha
- The location where the information reported for each disclosure can be found.
Additional information:
- An organization reporting with reference to the GRI Standards is recommended to explain how it manages it
- If an organization reports on more than one topic and uses Disclosure 3-3 in GRI 3 to explain how it manage
Disclosure 3-3 in the GRI content index once, with a clear explanation of the topics it covers and where the info
been reported for the topic.
Additional information:
- An organization reporting with reference to the GRI Standards is recommended to explain how it manages it
- If an organization reports on more than one topic and uses Disclosure 3-3 in GRI 3 to explain how it manage
Disclosure 3-3 in the GRI content index once, with a clear explanation of the topics it covers and where the info
been reported for the topic.
Additional resources
For more reporting support, please visit:
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© GRI 2021
Version 1.0 (November 2021)
RI content index templates include the revised GRI Universal Standards 2021 and the adapted GRI Topic Standards.
ndex.
mplate.
sclosures from the GRI Topic Standards that have not been reported for the material topics (except when the disclosure is listed in
sources that have been reported for the material topics.
come from - delete the GRI Topic Standards that have not been used (except when disclosures from the Topic Standard are liste
he material topics and the other sources that have been used to report on the material topics.
aterial topic from the applicable GRI Sector Standard(s), the list of the disclosures and the ‘not applicable’ reason for omi
able Sector Standard(s) - if there are no applicable GRI Sector Standards available, the column ‘GRI Sector Standard ref. no.’ ca
om the dropdown list in the column ‘Reason’. It may be necessary to provide more than one reason for omission for one disclosur
mplate.
osure titles - delete the disclosures from GRI 2, GRI 3, and the GRI Topic Standards that have not been reported. Add the additio
the GRI Standards that have not been used (GRI 2, GRI 3, GRI Topic Standards). Add the GRI Sector Standards that have been
plain how it manages its impacts for the topics it reports on using Disclosure 3-3 in GRI 3: Material Topics 2021.
explain how it manages its impacts for the topics it reports on, it is important to specify which topics are covered and where the inf
vers and where the information for each topic can be found. Alternatively, an organization can include Disclosure 3-3 under each t
plain how it manages its impacts for the topics it reports on using Disclosure 3-3 in GRI 3: Material Topics 2021.
explain how it manages its impacts for the topics it reports on, it is important to specify which topics are covered and where the inf
vers and where the information for each topic can be found. Alternatively, an organization can include Disclosure 3-3 under each t
Topic Standards.
in the template can be renamed and grouped according to the names the organization has given to its material topics.
or Standards available, the table ‘Topics in the applicable GRI Sector Standards determined as not material’ can be
when the disclosure is listed in an applicable GRI Sector Standard for a topic determined as material). Add the
om the Topic Standard are listed in an applicable GRI Sector Standard for a topic determined as material). Add the
n for omission for one disclosure. In such a case, add extra rows and include each requirement the organization cannot
been reported. Add the additional sector disclosures from the GRI Sector Standards that have been reported.
ctor Standards that have been used to report additional sector disclosures.
Topics 2021.
s are covered and where the information for each topic can be found. For example, an organization can include
de Disclosure 3-3 under each topic it reports on together with the other disclosures from the GRI Standards that have
Topics 2021.
s are covered and where the information for each topic can be found. For example, an organization can include
de Disclosure 3-3 under each topic it reports on together with the other disclosures from the GRI Standards that have
its material topics.
material’ can be
organization cannot
n reported.
can include
andards that have
can include
andards that have
Guidance from GRI 1: Foundation 2021, Appendix 1 - GRI content index in acc
The organization can use a different format for the GRI content index than the one provided in tab ‘1. Content i
The organization can include additional information in the content index, beyond what is required by the GRI S
The organization should make sure that such additions do not compromise the readability of the content index.
The organization should not report the information required by the disclosures directly in the content index. Exc
content index); or to report that an item (e.g., committee, policy, practice, process) specified in a disclosure doe
For more information, please refer to the following content in GRI 1: Foundation 2021:
- Requirement 7, for the requirements for the GRI content index when reporting in accordance with the GRI St
- Appendix 1, for guidance on how to prepare the GRI content index when reporting in accordance with the GR
- Section 3, for all requirements for reporting in accordance with the GRI Standards.
Guidance from GRI 1: Foundation 2021, Appendix 2 - GRI content index with re
The organization can use a different format for the GRI content index than the one provided in tab ‘2. Content i
2021. The organization can also use the content index specified for reporting in accordance with the GRI Stand
must be replaced by the statement of use for reporting with reference to the GRI Standards.
The organization can include additional information in the content index, beyond what is required by the GRI S
The organization should make sure that such additions do not compromise the readability of the content index.
The organization should not report the information required by the disclosures directly in the content index. Exc
content index). Detailed reporting in the content index should be avoided.
For more information, please refer to the following content in GRI 1: Foundation 2021:
- Requirement to publish a GRI content index in ‘Reporting with reference to the GRI Standards’ at the end of
- Appendix 2, for guidance on how to prepare the GRI content index when reporting with reference to the GRI
ent index in accordance
ded in tab ‘1. Content index in accordance’, as long as it complies with the requirements for the content index specified in Require
required by the GRI Standards. For example, the organization can show how the disclosures it has reported using the GRI Standa
ty of the content index. This can be done by providing any additional information in separate columns or rows that are included at
n the content index. Exceptions can be made if the information is brief and easier to find in the content index than in other locations
ified in a disclosure does not exist. Detailed reporting in the content index should be avoided.
required by the GRI Standards. For example, the organization can show how the disclosures it has reported using the GRI Standa
ty of the content index. This can be done by providing any additional information in separate columns or rows that are included at
n the content index. Exceptions can be made if the information is brief and easier to find in the content index than in other locations
andards’ at the end of section 3, for the requirements for the GRI content index when reporting with reference to the GRI Standard
h reference to the GRI Standards.
tent index specified in Requirement 7 in GRI 1: Foundation 2021.
reported using the GRI Standards are related to those required by other reporting standards or frameworks.
ns or rows that are included at the end of the content index, after all the required information has been specified.
nt index than in other locations (e.g., information on the reporting period may be easier to find when stated directly in the
ntent index specified in ‘Reporting with reference to the GRI Standards’ at the end of section 3 in GRI 1: Foundation
statement of use in tab ‘1. Content index in accordance’, which is for reporting in accordance with the GRI Standards,
reported using the GRI Standards are related to those required by other reporting standards or frameworks.
ns or rows that are included at the end of the content index, after all the required information has been specified.
nt index than in other locations (e.g., information on the reporting period may be easier to find when stated directly in the
en specified.
RI 1: Foundation
e GRI Standards,
meworks.
en specified.
DISCLOSURE LOCATION OM
GRI STANDARD/
OTHER SOURCE
REQUIREMENT(S)
OMITTED
General disclosures
2-1 Organizational details 26, 28, 46,
55, 57
2-2 Entities included in the 20
organization’s sustainability
reporting
2-3 Reporting period, 20, 22, 27
frequency and contact point
A gray cell indicates that reasons for omis
Standard ref
GRI 2: General 2-4 Restatements of 21
Disclosures 2021 information
2-5 External assurance 22
2-6 Activities, value chain 26, 49, 54,
and other business 58, 62
relationships
2-7 Employees 234
2-8 Workers who are not 234, 238
employees
2-9 Governance structure 326, 345,
and composition 346, 348
2-10 Nomination and 327, 328
selection of the highest
governance body
2-11 Chair of the highest 329
governance body
2-12 Role of the highest 329
governance body in
overseeing the management
of impacts
2-13 Delegation of 330, 331
responsibility for managing
impacts
2-14 Role of the highest 350
governance body in
sustainability reporting
2-15 Conflicts of interest 358
2-16 Communication of 351
critical concerns
2-17 Collective knowledge of 335
the highest governance body
Material topics
GRI 3: Material 3-1 Process to determine 94
material topics A gray cell indicates that reasons for omis
Topics 2021
Standard ref
3-2 List of material topics 21, 94
Economic performance
3-3 Management of material 164, 251,
GRI 3: Material topics 285, 312,
Topics 2021 318
201-1 Direct economic value 285
generated and distributed
Anti-competitive behavior
GRI 3: Material 3-3 Management of material -
Topics 2021 topics
206-1 Legal actions for anti- -
competitive behavior, anti-
trust, and monopoly practices
Tax
GRI 3: Material 3-3 Management of material 304
Topics 2021 topics
207-1 Approach to tax 304
207-2 Tax governance, 304, 305
control, and risk
management
207-3 Stakeholder 305
GRI 207: Tax 2019 engagement and
management of concerns
related to tax
207-4 Country-by-country 305
reporting
Materials
GRI 3: Material 3-3 Management of material -
Topics 2021 topics
301-1 Materials used by -
weight or volume
301-2 Recycled input -
GRI 301: Materials materials used
2016
301-3 Reclaimed products -
and their packaging materials
Energy
GRI 3: Material 3-3 Management of material 150, 152,
Topics 2021 topics 158
302-1 Energy consumption 150, 158
within the organization
Emissions
3-3 Management of material 146, 147,
GRI 3: Material topics 150, 152,
Topics 2021 158, 161,
163
305-1 Direct (Scope 1) GHG 158
emissions
305-2 Energy indirect (Scope 158
2) GHG emissions
305-3 Other indirect (Scope 161
3) GHG emissions
305-4 GHG emissions 159, 160
intensity
GRI 305: Emissions
305-5 Reduction of GHG 163
2016
emissions
305-6 Emissions of ozone- 146
depleting substances (ODS)
Waste
GRI 3: Material 3-3 Management of material 172, 173
Topics 2021 topics
306-1 Waste generation and 173
significant waste-related
impacts
306-2 Management of 173
significant waste-related
GRI 306: Waste 2020 impacts
306-3 Waste generated 173
306-4 Waste diverted from 173
disposal
306-5 Waste directed to 173
disposal
Supplier environmental assessment
GRI 3: Material 3-3 Management of material 180, 194
Topics 2021 topics
308-1 New suppliers that 180, 194
were screened using
environmental criteria
GRI 308: Supplier
Environmental 308-2 Negative 180, 194
Assessment 2016 environmental impacts in the
supply chain and actions
taken
Employment
GRI 3: Material 3-3 Management of material 230, 231,
Topics 2021 topics 239
401-1 New employee hires 230, 231
and employee turnover
401-2 Benefits provided to 241
GRI 401: full-time employees that are
Employment 2016 not provided to temporary or
part-time employees
GRI 401:
Employment 2016
Child labor
GRI 3: Material 3-3 Management of material 250
Topics 2021 topics
408-1 Operations and 250
GRI 408: Child Labor suppliers at significant risk for
2016 incidents of child labor
Forced or compulsory labor
GRI 3: Material 3-3 Management of material 250
Topics 2021 topics
409-1 Operations and 250
GRI 409: Forced or suppliers at significant risk for
Compulsory Labor incidents of forced or
2016 compulsory labor
Security practices
GRI 3: Material 3-3 Management of material 266, 268
Topics 2021 topics
410-1 Security personnel 266, 268,
GRI 410: Security trained in human rights 276
Practices 2016 policies or procedures
Rights of indigenous peoples
GRI 3: Material 3-3 Management of material 266, 269
Topics 2021 topics
GRI 411: Rights of 411-1 Incidents of violations 266, 269
Indigenous Peoples involving rights of indigenous
2016 peoples
Local communities
3-3 Management of material 257, 261,
GRI 3: Material topics 277, 286,
Topics 2021 287, 288
413-1 Operations with local 257, 261,
community engagement, 286, 287,
impact assessments, and 288
development programs
GRI 413: Local
Communities 2016
413-2 Operations with 257, 277
significant actual and
potential negative impacts on
local communities
Supplier social assessment
GRI 3: Material 3-3 Management of material 204
Topics 2021 topics
414-1 New suppliers that 204
were screened using social
GRI 414: Supplier criteria
Social Assessment
2016 414-2 Negative social 204
impacts in the supply chain
and actions taken
Public policy
GRI 3: Material 3-3 Management of material 205, 361
Topics 2021 topics
GRI 415: Public 415-1 Political contributions 205, 361
Policy 2016
Customer health and safety
GRI 3: Material 3-3 Management of material 195
Topics 2021 topics
416-1 Assessment of the 195
health and safety impacts of
product and service
categories
GRI 416: Customer
Health and Safety 416-2 Incidents of non- 195
2016 compliance concerning the
health and safety impacts of
products and services
Customer privacy
GRI 3: Material 3-3 Management of material 191
Topics 2021 topics
418-1 Substantiated 191
complaints concerning
GRI 418: Customer breaches of customer privacy
Privacy 2016 and losses of customer data
x 2021
dicates that reasons for omission are not permitted for the disclosure or that a GRI Sector
Standard reference number is not available.
dicates that reasons for omission are not permitted for the disclosure or that a GRI Sector
Standard reference number is not available.
12.8.1
12.8.2
12.2.2 1
12.21.3
12.19.1
12.19.2
12.19.3
12.8.1
12.8.4
12.8.5
12.8.1
12.8.6
12.20.1
12.20.2
12.20.3
12.20.4
Legal prohibitions The commitment of all
Company people to the
Code of Conduct and the
rules of healthy competition
has brought positive results
in the absence of legal
action or sanctions from the
Business Competition
Supervisory Commission
(KPPU) as the authority with
the authority to handle
allegations of monopolistic
practices and/or unfair
business competition. Apart
from that, the Company also
did not receive sanctions or
fines for violating anti-trust
and monopoly regulations in
Indonesia or in other
countries where PTBA
markets coal products.
12.21.1
12.21.4
12.21.5
12.21.6
12.21.7
Not applicable -
Not applicable -
Not applicable -
Not applicable -
12.1.1
12.1.2
12.1.3
12.1.4
-
12.7.1
12.7.2
12.7.3
12.7.4
12.7.5
12.7.6
12.5.1
12.5.2
12.5.3
12.5.4
12.5.5
12.1.1
12.1.5
12.1.6
12.1.7
12.1.8
12.2.3
12.4.2
12.6.1
12.6.2
12.6.3
12.6.4
12.6.5
12.6.6
12.15.1
12.15.2
12.15.3
12.15.4
12.15.1
12.15.5
12.14.1
12.14.2
12.14.3
12.14.4
12.14.5
12.14.6
12.14.7
12.14.8
12.14.9
12.14.10
12.14.11
12.15.1
12.15.6
12.15.7
12.19.1
12.19.6
12.19.7
12.19.1
12.19.8
12.18.1
12.18.2
12.16.1
12.16.2
12.17.1
12.17.2
12.12.1
12.12.2
12.11.1
12.11.2
12.9.1
12.9.2
12.9.3
12.15.1
12.15.8
12.15.9
12.22.1
12.22.2
-
-
[Explanation]
[Explanation]
GRI content index
Statement of use
PT Bukit Asam Tbk has reported in accordance with the GRI Standards
GRI STANDARD
DISCLOSURE
LOCATION
20, 22, 27
21
22
26, 49, 54, 58, 62
234
234, 238
326, 345, 346, 348
327, 328
329
329
330, 331
350
358
351
335
343
351
351, 353, 354
354
72, 78, 92, 93
165
251
318
238
308, 311
287
257, 289
60
359
360
361
304
304, 305
305
305
-
-
-
150, 158
152
152
150.153
153
142
143
144, 146
144, 145,
146
144, 145,
146
123
123
124, 125,
127, 136
127
158
158
161
159, 160
163
146
147
173
173
173
173
173
180, 194
180, 194
230, 231
241
239
252
212
213, 214,
222, 224
216, 219,
222
212, 220,
221
220, 221,
222
216, 221,
222
212
223
223
224
242
242
246
247
248
248
249
250
250
266, 268,
276
266, 269
257, 261,
286, 287,
288
257, 277
204
204
205, 361
195
195
195, 199
195, 199
198
191