Questions and Answers

Is it for companies that are writing a sustainability report for the first time? Is it enough if you are guided by POJK 51 without any additions from GRI?

If you want to show that the SR also refers to GRI then please refer to the GRI 102-54 quota: This report has been prepared with reference to the GRI Standards: Core Option or Full Option. If only following POJK - then the average is equivalent to Core Option. Technically all training with GRI already refers to the GRI Standard - so it is good for friends when explaining “about sustainability reporting” to mention: “refer to the GRI Standard” in addition to referring to POJK - to add value to the report.

Should the total country of operation be written even if the operations are only in Indonesia?

Written - The company operates in Indonesia covering ...province ...can be added district / city.

If SR is combined with AR, can it still quote the GRI standard?

Yes, it does not matter if it is combined or separated - the important thing is that there is an SR section - like the example of OCBC NISP's report which is one AR and SR.

SR is combined with AR, the profile must be one. But later in the SR section, do you need to give profile subtitles and show the page?

Yes, if it is made into one - then it is important that there is a special table of contents for the SR - so it can be tracked which parts are on the AR page.

If the factories in the company are more than 1 but in one region are all factories mentioned?

Operational area is adjusted to the business model - if you have 3 factories spread across 2 provinces - you can write: 3 factories located in Serang and Bekasi.

This coverage location doesn't have to be a coverage location, can it also be “Sales Point Location”?

If you have sales point operations, you can write.... supported by 120 sales points spread across 34 provinces (for example).

For reporting in 2022, what years of data are presented (2020, 2021, and 2022)?

For reports sent in 2022 - the data range is : 2021, 2020, 2019.

How is the presentation if the tbk company is a non-operating holding? The company concerned as a holding only invests in its subsidiaries with various activities?

Explained in the Products/Services section, and operational locations of subsidiaries - no need to go into details of the operating locations of each subsidiary - so stop at tier 1.

Does Organizational Scale address Revenue and Capitalization (total assets, total liabilities...)?

Yes. Don't forget to add: iii. net sales (for private sector organizations) or net income (for public sector organizations); iv. total capitalization (for private sector organizations) broken down in terms of debt and equity;

For consolidated parent and subsidiary companies, are the branch locations and number of employees all mentioned?

Yes - on the scale just write total permanent employees - if there are non-permanent employees - please explain or you can later in disclosure 102-8 which is about the breakdown of the existing labor structure.

For insurance companies, what is the supply chain? If the type of business has different supply chains, is it explained 1-1 or only the majority is explained?

You can choose the most significant for the holding or the large proportion. For temporary supply chain only for internal operation.

Is the position meant for the individual?

Correct 0 if it is considered to have a significant impact, especially on sustainability achievements - please explain.

For the profile & number of employees that have been covered in AR (combined with SR), in SR only need to be given notes in the SR table of contents?

Because the SR will still have a separate section - only mentioning the total - for the breakdown can be referred to the related AR page.

Is the financial table in the SR the same as the one reported in the annual report?

The SR only summarizes the financial statements section of the AR.

Is the financial table the same as the financial overview in the AR?

Slightly different - because of staffing costs.

What is the production quantity for real estate?

Quantity is in the form of units and only projects and units produced are written down. If there are property management services, then services can also be reported (what and how many units were provided).

Payment to tax and shareholders in this chapter is it based on cash basis or accrual basis form of report in this chapter?

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What is the definition of local in POJK, if the company has a site in a remote place such as Kalimantan, and the suppliers of machinery etc. are in Java Island, what is the local limit?

Local is always open to be defined by the company. There are companies that define local according to the province where they get their suppliers. There are also those who define local as Indonesia. It would be good to be detailed and refer to which local area.

What if you don't use environmentally friendly products?

For environmentally friendly products, please just write down what has been done so that the product does not harm the environment. If there are certifications followed such as RSPO, please write it down. So it is still open-ended, just explain what processes have been carried out so that the product does not harm the environment.

Does the economic performance have to be presented in 3 categories (Economic value generated, distributed, and saved)? If it is the same as the annual report, it is only in the economic value generated.

As much as possible there are 3 categories. just reorganize from the annual report financial statements or The three headings are actually more of a cluster made to cluster aspects of the economic POJK.

Is community investment synonymous with CSR?

Community Investment is usually CSR

Payment to government = tax payment?

Yes

For banking companies, is it necessary to disclose the amount of savings/loans in the context of revenue?

It needs to be defined, what constitutes income for the Bank. because income could be from interest, service fees, etc.

The terms used for the Economic Performance table are quite confusing. If we use more familiar terms known by our stakeholders, is that allowed?

Yes. The most important thing is that what is in the POJK has been addressed in the reporting because the terminology is very adaptable to the sector.

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