CROSS REFERENCE OF FINANCIAL SERVICE AUTHORITY
CRITERIA OF FSA REGULATION NO.51 GRI SASB PAGE INFORMATION 4 The explana on of the Board of Director shall contain:
a Policy to response to challenge in mee ng sustainability strategies,
at least include: 102-14
102-15 - 15-16
1 Explana on of sustainability value for LJK, Issuer, and Public Company;
2 Company toward issues related to implementa on of the Sustainable Finance;
3 Explana on of the commitment of LJK, Issuer, and Public Company in achieving the implementa on of Sustainable Finance;
4 Achieving the performance of implementa on of the Sustainable Finance;
5 Challenge of achieving performance in implemen ng Sustainable Finance.
b Implementa on of Sustainable finance, at least include:
1 Achieving the performance of implementa on of the Sustainable Finance (economic, social, and environment) compare to the target;
2 Explana on of achievements and challenges including important events during repor ng period (for LJK that are required to make a Sustainable Financial Ac on Plan).
c Target achievement strategies, at least include:
1 Risk management for implementa on of the Sustainable Finance related to economic, social, and environmental aspects;
2 U liza on of opportuni es and business prospect;
3 Explana on of economic, social, and environmental external situa on that has poten al to affect sustainability of LJK, Issuer, and Public Company.
5 Sustainable governance shall contain:
a Descrip on of du es for the Board of Directors and Board of Commissioners, employees, officers and/or work units responsible for the implementa on of Sustainable Finance.
102-18 - 29
b Explana on of competence development carried out on the members of the Board of Directors, members of the Board of Commissioners, employees, officers and/or work units responsible for the implementa on of Sustainable Finance.
102-27 - n/a Data unavailable
c Elucida on on the procedures of LJK, Issuer, and Public Company in iden fying, measuring, monitoring, and controlling risk on the applica on of Sustainable Finance related to economics, social, and environmental aspects, including the role of the Board of Directors and Board of Commissioners in managing, conduc ng periodic reviews and reviewing effec veness risk management process of LJK, Issuer, and Public Company.
102-11 - 29
d Descrip on of stakeholders, include: 102-40
102-42 - 23-24
1 Stakeholder involvement based on management assessment,
RUPS, decision le er or other result; 102-43 - 23-24
2 The approach used by LJK, Issuer, and Public Companies in engaging stakeholders in implementa on of Sustainability Finance, including the form of dialogues, surveys, and seminars.
102-43 - 23-24
e Problems encountered, developments, and influence on the
applica on of Sustainable Finance. 102-44 - 23-24
CRITERIA OF FSA REGULATION NO.51 GRI SASB PAGE INFORMATION 6 Sustainability performance at least contain:
a Descrip on of the ac vity of building a culture of sustainability in
internal LJK, Issuer, and Public Company. 102-16 - 19
b Descrip on of economics performance in the last 3 (three) years include:
1 Comparison of target and produc on performance, por olio, financing target of investment, income and profit and loss in sustainability report is prepared separately with the annual report;
201-1 - 43
2 Compara ve tagging and por olio performance, financing targets, or investments in financial instruments or projects that are similar to implementa on of Sustainability Finance.
n/a - n/a Not relevant
c Social performance in the last 3 (three) years:
1 Commitment of LJK, Issuer, and Public Companies to provide services for products and/or services that are equivalent to consumers.
- - 28
2 Employment, at least contain:
a Statement of equality of employment opportuni es and
the presence or absence of force labor and child labor; 405-1 - 49 b The percentage of employee remunera on remains at
the lowest level against regional minimum wages; - 50
c A decent and safe working environment; 403-4 - 53
d Training and developing employee capabili es. 404-1
404-2 - 47-49, 51
3 Community, at least contain:
a Informa on on ac vi es or opera onal areas that produce posi ve and nega ve impact on the surrounding community including financial literacy and inclusion;
413-1 - 57-58
b Public complaints mechanism and number of public
complaints received and acted upon; - - 40-42
c TJSL which can be linked to support for sustainable development goals include the types and achievements of community empowerment program ac vi es.
- - 58-63
d Environmental Performance for LJK, Issuer, and Public Company, at least contain:
1 Environmental cost incurred; - - - -
2 Descrip on of the use of Eco-friendly materials, for example
the use of recycle material types; 301-1
301-2 - 67-68
3 A descrip on of the use of engine, at least contain:
CRITERIA OF FSA REGULATION NO.51 GRI SASB PAGE INFORMATION 3 Biodiversity, at least contain:
a Impact of opera onal areas that are near or in
conserva on areas or have biodiversity; 304-1 - n/a Not relevant
b Biodiversity conserva on effort are carried out,
including the protec on of flora or fauna species. 304-3 - n/a Not relevant 4 Emissions, at least contain:
a Amount and intensity of emission produced by type; 305-1
305-4 - 67
b Efforts and achievement of emission reduc on are
carried out. 305-5 - 67
5 Waste and effluent, at least include:
a Amount of waste and effluent produced by type; 306-1 - n/a Not relevant
b Waste and effluent management mechanism; 306-2 - 67
c Spills that occur (if any). 306-3 - n/a Not relevant
6 Amount and material of Environmental complaints received
and resolved. 102-43 - 40-42
f Responsibility for the development of Sustainable Products and/or Services, at least contain:
1 Innova on and development of Sustainable Financial
Products and/or Services; - - - Not relevant
2 Number and percentage of products and services that have
been evaluated for security for customers; 416-1 - n/a Data unavailable
3 Posi ve impacts and nega ve impacts arising from Sustainable Financial Products and/or services and the distribu on process, as well as mi ga on carried out to overcome nega ve impacts;
416-2 - n/a Not relevant
4 Amount of product being recalled and the reason; 301-3 - 68
5 Customer sa sfac on survey of Sustainable Financial
Products and/or Services. 102-43 - 42
7 Wri en verifica on from independent par es, if any. 102-56 - n/a No assurance has
been done