G4-17

a. List all entities included in the organization’s consolidated financial statements or equi
valent documents.
b. Report whether any entity included in the organization’s consolidated financial stateme
nts or equivalent documents is not covered by the report.

 BNI Sustainability Report contains the economy, environment and social performance of PT
Bank Negara Indonesia (Persero) Tbk, Performance of subsidiaries are not covered in that report.

G4-18
a. Explain the process for defining the report content and the Aspect Boundaries.
b. Explain how the organization has implemented the Reporting Principles for Defining R
eporting Content
 BNI had explain about the process for defining the report content. To develop their 2016
Sustainability Report, BNI used the Guideline of GRI G4. To define the report contents, they are
implement the principles stipulated in the guideline such as
 engaging stakeholders
 sustainability context
 materiality
 and conformity.
 Principles of report quality are applied consistently in the report. The selection of sustainability
topic and defining material aspects was conducted through Focus Group Discussion (FGD). to
define the report content they are describe it using a very clear diagram so make it easy for the
readers to understand.

G4-19
List all the material Aspects identified in the process for defining report content.
 BNI had selected 15 material aspects for an in-depth explanation. The boundary of the material
aspects has also been set.
G4-20
For each material Aspect, report the Aspect Boundary within the organization, as follows:

 BNI stated that the aspect boundaries that have been identified within of the
organization reflects their management approach to sustainability issues.
 For ecomonic performance, marketing and product and service labelling, financial
portfolio and Anti-Corruption and fraud is coming from the subsidiaries. While the
other aspect is coming from internal BNI.
 But BNI hasn’t make a complete explanation about what indicator that include in the
boundaries in inside organization of material aspect of BNI report

G4-21
For each material Aspect, report the Aspect Boundary outside the organization, as follows:
 Report whether the Aspect is material outside of the organization
 If the Aspect is material outside of the organization, identify the entities, groups of
entities or elements for which the Aspect is material. In addition, describe the
geographical location where the Aspect is material for the entities identified
 Report any specific limitation regarding the Aspect Boundary outside the
organization

 There are four aspect boundary outside organization in Bank Negara Indonesia which
are business partners, customer, community and government.
 BNI already stated about boundary outside organization in the table clearly, and the
most boundaries from outside is coming form the government.
 For community boundary there are only two infrastructure financing and inclusive
banking and financial literacy
 But BNI hasn’t make a complete explanation about what indicator that include in the
boundaries in outside organization of material aspect of BNI report
G4-22
Report the effect of any restatements of information provided in previous reports, and the reasons for
such restatements.

 BNI hasn’t make a report yet related to the effect of any restatement or changes that already
explain in G4-23 in the previous report.

G4-23
Report significant changes from previous reporting periods in the Scope and Aspect
Boundaries.

 BNI already stated that there are no significant changes from the previous report. There is no
restatement of last year data and information presented in the Report. Some changes in the
description of topics occurred due to this year material aspects identification through FGD (focus
group discussion) are more actual for 2016.