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          G ROW I N G W I T H S U S TA I N A B L E M OV E M E N T




P T BA N K SYA R I A H I N D O N E S I A , T b k S U S TA I N A B I L I T Y R E P O RT 2 0 2 3
Page 2
     Introduction                           Economic Performance                           Social Performance                         Environmental Performance




     Contents
            2              INTRODUCTION
                                                                                     56                    SOCIAL
                                                                                                           PERFORMANCE
                       2     BSI Sustainability Strategy & Commitment                                 57      Employment Practices
                       6     Summary of Sustainability Performance                                    59      Fair and Quality Recruitment
                       7     Awards                                                                   61      Employee Turnover Rate
                       8     About Sustainability Report                                              61      Employee Remuneration System
                      12     Company Identity                                                         63      Employee Performance Appraisal System
                      14     Company at a Glance                                                      64      Employee Development and Training
                      22     President Director’s Speech                                              66      Managing Industrial Relationship
                      28     Sustainability Governance                                                67      Management of Employee Grievances
                                                                                                      68      Occupational Health and Safety



     40
                                                                                                      70      Social & Environmental Responsibility
                           ECONOMIC


                                                                                     78
                           PERFORMANCE
                                                                                                           ENVIRONMENTAL
                      41     Economic Performance Targets                                                  PERFORMANCE
                             and Objectives
                      41     Strategic Measures                                                       79      Commitments, Targets and Program Plans

                      42     Economic Performance Achievement                                         79      Building An Environmentally Friendly
                                                                                                              Culture through Green Campaign
                      45     Sustainable Finance Portfolio
                                                                                                      82      Energy and Emission
                      48     Information Technology-Based Services
                                                                                                      84      Water
                      49     Financial Product and Services
                             Responsibilties                                                          85      Waste
                                                                                                      88      Nature-Based Solutions
                                                                                                      88      Enviromental Complaints




                                                                                                      90      Independent Assuror Statement
                                                                                                      92      List of Disclosure Based on
                                                                                                              POJK No.51/POJK.03/2017
                                                                                                      94      GRI Content Index
                                                                                                      96      Feedback Form




     D I S C L A I M E R A N D L I M I TAT I O N O F L I A B I L I T Y

     This Sustainability Report for Financial Year 2023 of PT Bank Syariah Indonesia Tbk is the second sustainability report published alongside
     the Bank’s Annual Report. This Sustainability Report contains BSI’s economic, social, environmental and governance performance related
     to sustainable development achieved during the 2023 financial year.

     This report also contains the Bank’s projections, plans, strategies, policies and objectives, which are classified as forward-looking
     statements that do not reflect historical data. Forward-looking statements in this Report may be expressed as target information,
     expectations, estimates, or business projections in this Report may be affected by developments in the process and implementation of
     Sustainable Finance, as well as changes in economic, social and political conditions both nationally and regionally, and changes in laws,
     policies and guidelines relating to the Islamic banking industry. Such forward-looking statements are subject to prospective risks and
     uncertainties, which may cause actual developments to differ from what has been written in this report.

     This Sustainability Report contains the word “Bank” or “BSI” or “We” which is defined as PT Bank Syariah Indonesia Tbk.




vi   PT BANK SYARIAH INDONESIA Tbk                                                                                        2023 SUSTAINABILITY REPORT
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                        G ROW I N G W I T H S U S TA I N A B L E M OV E M E N T




                        After successfully strengthening its foundation through
                        collaboration, PT Bank Syariah Indonesia Tbk (BSI) is
                        now advancing, growing, and moving forward to make
                        a significant contribution to the nation. On the path to
                        sustainability, BSI continues to innovate and collaborate,
                        with the goal of becoming a financial ally, social partner, and
                        spiritual companion to its customers and community. For us,
                        sustainability is a noble endeavor aimed at achieving shared
                        well-being.

                        As Indonesia’s largest Sharia bank and a Top 10 Global
                        Islamic Bank, BSI’s presence is expected to not only serve
                        as a catalyst for the development of the Sharia Economy,
                        contributing to the national economy, but also to drive the
                        growth of the green economy, benefiting the environment and
                        all stakeholders.

                        As such, we continue to advance through sustainable
                        initiatives, reinforcing the pillars of Islamic banking in
                        Indonesia, elevating human capabilities, and preserving the
                        universe, in accordance with God’s word:




                             “ ... And be good (to others) as Allah has been good to you.
                                Do not seek to spread corruption in the land, for Allah
                                        certainly does not like the corruptors.”
                                                 (QS. Al Qashash: 77).




2023 SUSTAINABILITY REPORT                                           PT BANK SYARIAH INDONESIA Tbk   1
Page 4
    Introduction                   Economic Performance                                Social Performance                               Environmental Performance




    BSI’s Sustainability
    Strategy & Commitment                                                                                                    [SEOJK A1]




    “BSI aspires to be the leading Islamic bank through
    its BSI Sustainability Aspirations, which aim for a
    world-class sustainability agenda. The aspiration has
    three primary objectives: to reinforce comprehensive
    governance and sustainability strategies, to integrate
    sustainability into core business activities, and to
    empower the ESG community in Indonesia and the
    broader society.”

    Sustainability has been the central focus of PT Bank Syariah Indonesia Tbk (BSI). As a Sharia-compliant bank, it is
    our responsibility to protect the environment and promote future social well-being. This commitment is consistent
    with the Maqasid Sharia, which guides our daily actions and decisions and includes the preservation of religion (Hifdz
    Diin), life (Hifdz Nafs), intellect (Hifdz Aql), wealth (Hifdz Maal), lineage (Hifdz Nasb), and environment (Hifdz Bi’ah).

    As an Islamic bank, BSI is committed to practices that are aligned with Maqasid Shariah which prioritizes preservation
    of the environment for future generations. To that end, the Bank conducts Shariah-compliant investments and
    operations, which inherently support the preservation of nature and ethical business conduct for the well-being of
    communities and future generations, including in the Bank’s procurement practices and supply chain management.

    ESG FRAMEWORK

          The Priority of          Vision                      “Becoming The Top 3 Banks in Sustainability in Indonesia”
          Sustainable Finance
          Implementation
          Program (POJK            Pillars           SUSTAINABLE BANKING                  SUSTAINABLE OPERATION             SUSTAINABILITY BEYOND BANKING

          51/2017)
            Sustainable Finance                  1. ESG Aspect in Priority            3. Proactive Strategy on Data          7. Empowering Society &
      1     Product or Service                      Sectors                              Privacy & Security                     Communities
            Development                             (Workshop/Benchmarking            4. Equality & Diversity on             8. Sustainability Research to
                                                    Sector Policy Enhancement,           work environment                       accelerate Indonesian low
                                                    Alignment with THI)               5. Green Working Culture                  carbon economy
                                                                                         Transformation
                                   Initiatives
            Development                          2. Sustainable Product/              6. Environmental Future
            of Internal                             Services                             through Carbon Tracking &
      2
            Capability of                           (Sustainable Portfolio,              Insetting
            Financial Services                      Sustainability Sukuk)

                                   Enablers                     Strengthening ESG Governance, Capacity Development & Disclosure
            Alignment of
            Organization, Risk
            Management,            SDGs
            Governance
      3
            and/or Standard
            Procedures with
            Sustainable Finance    Maqashid        Hifdz Ad-Din (preserving religion), Hifdz An-Nafs (preserving life), Hifdz Al’Aql (preserving intellect),
            Principles             Syariah         Hifdz Al-Maal (preserving wealth), Hifdz An-Nasl (preserving lineage), Hifdz Al-Bi’ah
                                                   (preserving environment)




2   PT BANK SYARIAH INDONESIA Tbk                                                                                        2023 SUSTAINABILITY REPORT
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Bank Syariah Indonesia (BSI) took a proactive step          adopted a holistic and sustainable communication
by developing an ESG framework consisting of three          approach to communicate corporate values, including
pillars: sustainable banking, sustainable operations, and   BSI Sustainability Aspirations, to all employees and
sustainability beyond banking. By implementing this         staff. This approach covers:
framework, BSI is committed to not only complying           1. Internal Communication
with applicable regulations, but also integrating ESG          BSI understands that it is important to build a
principles into all of its operations.                         sustainable corporate culture through effective
                                                               internal communication, among others, an email
In addition, BSI also has a Sustainability Aspiration          blast for all employees and workers that contains
that aims to become “Indonesia‘s Leading Islamic Bank          the newest update concerning our sustainability
with a World Class Sustainability Agenda“. This can be         initiatives and the Bank’s internal media to promote
achieved through three aspects which include:                  and educate the Company’s employees and staff
1. Strengthen Overall Sustainability Governance and            regarding BSI’s corporate values.
   Strategy
   a. Establishment of ESG Committee                        2. Training and Education
   b. Sustainability KPIs become part of individual or         We realize that education and training are the keys
       business usual assessment                               to building strong awareness and understanding of
   c. Providing ESG training to 100% employees                 the Bank’s corporate values. Therefore, BSI regularly
       through the “Culture Awareness Program”                 provides sustainability (sustainable finance) training.
2. Integrating Sustainability into BSI’s Core Business
   Activities                                               3. Various Internal Communication Platform
   a. Achieving sustainable financing ratio >30%               We also provide easy-to-access and understandable
   b. Carrying out ESG Scoring as part of financing            resources regarding our corporate values, whether
       application.                                            in digital media or in the Company Regulation.
   c. Products offerings in line with ESG (Green
       Sukuk, MSME financing)                               IMPLEMENTING AND CULTIVATING
3. Empowering Indonesian ESG community and                  SUSTAINABLE FINANCE AT BSI [SEOJK F1][GRI
   Beyond                                                   2-24]
   a. Engagement with >20 stakeholders and                  The BSI Sustainability Aspirations, serving as the
       influencers in the sustainability field              foundation for BSI’s sustainability, are reflected in the
   b. Carrying out sharia philanthropic activities that     sustainable finance strategy in compliance with the
       support government policies                          Financial Services Authority Regulation POJK No. 51/
                                                            POJK.03/2017 on the Implementation of Sustainable
COMMUNICATION APPROACH OF                                   Finance for Financial Institutions, Issuers, and Public
CORPORATE VALUES INCLUDING BSI                              Companies. The sustainable finance plan is then
SUSTAINABILITY ASPIRATIONS [GRI 2-23]                       incorporated into BSI’s Sustainable Financial Action
BSI has determined a long-term sustainability goal in BSI   Plan (RAKB), with a primary emphasis on:
Sustainability Aspirations, so it is important to ensure    1. Product portfolio
that corporate values are understood and implemented        2. Human Resources Development
by all our employees and workers. Therefore, BSI has        3. Governance & Organization
                                                            4. Policies, Standard Operating Procedure (SOP), and
                                                                Risk Management




2023 SUSTAINABILITY REPORT                                                           PT BANK SYARIAH INDONESIA Tbk       3
Page 6
    Introduction                   Economic Performance              Social Performance              Environmental Performance




    BSI’s Sustainability
    Strategy & Commitment


    Furthermore, the four focuses are outlined in the           The management of Sustainable Sharia Banking
    governance policy and architecture of policies as well      Principle policies & SOPs are outlined in the following
    as the procedures that regulate Sustainable Sharia          policies:
    Banking Principles, namely BSI’s business sustainability    1. Standard Procedures of Policy & Procedure Making
    principles based on the balance of economic, social,            of Sustainable Sharia Banking Principal becomes
    and environmental aspects and manage negative                   the fundamental value in the preparation of all Bank
    impacts from the Bank’s operations and financing.               Policies and Procedures.
    BSI’s Sustainable Sharia Banking Principles include all     2. Standard Procedure for Corporate Planning,
    principles of managing the Bank’s activities as follows:        Corporate Work Plan & Budget (RKAP), Bank
    1. Sharia Principles-principles of fairness, balance, and       Business Plan (RBB) and Sustainable Finance Action
        benefit.                                                    Plan (RAKB): Procedures that regulate obligations
    2. Customers                                                    and procedures for the preparation of SFAP and
    3. Business Strategies                                          Sustainability Report.
    4. Banking Operations                                       3. Standard Procedure for Corporate Secretary:
    5. Risk Management                                              Procedures that regulate the implementation of
    6. Human Resources                                              CSR
    7. Community Development Program                            4. Financing Policy, Standard Financing Procedures,
                                                                    and     Portfolio   Guidelines:   Regulates      the
                                                                    determination of financing criteria to support
                                                                    Sustainable Financing in the Financing Policy and
                                                                    Standard Procedures.
          Global Islamic Bank



       Rank 3
       on Sustainalytics’ ESG Rating                                 1 of 39
       BSI ranks third globally for Islamic banking based
       on Sustainalytics’ ESG Risk rating due to its
                                                                     ASEAN
       consistency in implementing sustainable finance
       and ESG strategies.                                           banks
       As an institution that adopts sharia principles, ESG          participating in the
       has been comprehensively integrated with BSI’s                Sustainable Banking
       business processes that fully support sustainable
       growth in all aspects - economic, environmental,              Assessment (SUSBA)
       and social. Sustainalytics’ ESG Risk Rating report         BSI demonstrates its strong commitment to
       released in 2023 gave BSI a score of 26.8 in the           sustainability by participating in the Sustainable
       medium risk category. This score reflects the              Banking Assessment (SUSBA) as one of 39
       Bank’s commitment to financing micro, small, and           participant banks in ASEAN. This participation
       medium enterprises (MSMEs) that have a direct              not only shows BSI’s commitment to establishing
       impact on the community economy. Globally, BSI             practices that promote financial and environmental
       ranks among the top three Islamic banks based on           sustainability, but it also establishes BSI as a
       ESG risk assessment.                                       pioneer of sustainable finance efforts in ASEAN
                                                                  countries.




4   PT BANK SYARIAH INDONESIA Tbk                                                           2023 SUSTAINABILITY REPORT
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2023 SUSTAINABILITY REPORT   PT BANK SYARIAH INDONESIA Tbk   5
Page 8
    Introduction                             Economic Performance                             Social Performance                     Environmental Performance




    Summary of Sustainability
    Performance
                       Economic Aspect [OJK B.1]


              Net                                             Total                                       Total
              Profit                                          Customers                                   Financing

     Rp
          5.70              trillion               19.65                  million
                                                                                                 Rp
                                                                                                      240.3             trillion
     Net profit in 2023, up by 33.88%              Customers
     from the previous year




              Sustainable                                     Distribution to                             Total Domestic
              Financing                                       SME Businesses                              Suppliers

     Rp
          57.7              trillion
                                                   Rp
                                                         45.5               trillion             99.43             %
     Financing for sustainable business            Fund distribution to SME                      The BSI suppliers are domestic
     activities or 24% of total financing          businesses                                    suppliers




                       Environmental Aspect [OJK B.2]


                           Total electrical            Total Fuel                                                     Total
                           energy                      Consumption                                                    Emissions


        2,117,285                                      281,983                                        1,800,442
                                                                                                                   Ton CO2-eq
        KWh                                                  liter                                   Total emissions generated
                                                                                                     from electricity and fuel



         LED Lighting                                                   Total Plastic                 Total Tree
         Used                                                           Bottle Waste                  Planting
                                                    22.9 Ton                                               39,329
                   100 %                           The total plastic bottle waste collected
                                                   by Collection Point in the collaboration              Total tree planting until
                   LED lighting in all BSI         program with PlasticPay helps reduce                  2023 in various locations
                                                   the carbon footprint by 84.4 ton of
                   offices                         CO2-eq




6   PT BANK SYARIAH INDONESIA Tbk                                                                                       2023 SUSTAINABILITY REPORT
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                Social Aspect [OJK B.3]

          Employee turnover                         Training                                       Training
          rate                                      Hours                                          Cost

3.77 %                                   1,392,792                           Hours
                                                                                         Rp
                                                                                              90.6             billion
                                         Total training hours in 2023, with an average   Total training costs incurred by administering
                                         of 78 hours per employee per year.              internal training and training held at external
                                                                                         educational institutions.



          The Supported                             Total                                             Total
          MSMEs                                     Beneficiaries                                     Distribution


3,009             MSMEs                  333             thousand
                                                                                         Rp
                                                                                              222             billion
The supported MSMEs include 3 MSME       BSI Maslahat’s total beneficiaries include      BSI Company & Employee Zakat Distribution
Centers in 3 provinces comprising Aceh   333,000 individuals and 1,019 institutions      to BAZNAS RI
(1,670 MSMEs), Yogyakarta (752 MSMEs),
and Surabaya (587 MSMEs)




          Awards
 BUMN Corporate Communication             Indonesia Best TJSL Awards 2023                 Indonesia's Best Corporate
 and Sustainability Summit 2023           Best TJSL 2023 with Outstanding                 Sustainability Initiatives & Warior
 (BCOMMS)                                 Program in Developing                           2023
 Small Medium Enterprises                 Socioeconomic Community (Sharia                 Indonesia Best Corporate
 Development (Silver Category)            Bank Category)                                  Sustainability Warrior 2023
 Kementerian BUMN                         Warta Ekonomi                                   (Corporate Sustainability Top Leader
 CSR Excellence Awards 2023               Indonesia Award 2023                            Warior)
 Best CSR on MSME (UKM) Program           Special Recognition of Outstanding              MIX MarComm
 First Indonesia                          Initiative atas inisiatif Program Desa          Indonesia's Best Corporate
 CSR Excellence Awards 2023               BSI (Bangun Sejahtera Indonesia)                Sustainability Initiatives & Warior
 Best in Empowerment of Human             iNews                                           2023
 First Indonesia                          13th Institutional Investor Corporate           Indonesia Best Corporate
                                          Awards 2023                                     Sustainability Warrior 2023
 CSR Excellence Awards 2023
                                          Best Strategic CSR                              (Corporate Sustainability Team Warior
 Excellence Community Program
                                          Alpha Southeast Asia                            Category)
 Award
                                                                                          MIX MarComm
 First Indonesia                          IDX Channel Anugerah Inovasi
                                          Indonesia (ICAII) 2023                          ESG Disclosure Transparency Awards
 CSR Excellence Awards 2023
                                          BSI Sustainable Movement                        2023
 Best Corporate - Community or Non
                                          (Sustainability Category)                       Management B Category
 Profit Partnership Program
                                          IDX Channel                                     Investor Trust
 First Indonesia
                                          Katadata Corporate Sustainability               BAZNAS UPZ Award 2023
 CSR Excellence Awards 2023
                                          Awards (KCSA)                                   UPZ 4-star Best Reports
 The Best Leadership Focus on CSR
                                          Environment                                     BAZNAS RI
 Program (Mr. Gunawan Arif Hartoyo)
 First Indonesia                          Katadata                                        BAZNAS UPZ Award 2023
                                          Sustainable Development Goals                   UPZ 5-star Best Distribution
 BAZNAS AWARD 2023
                                          (SDG) Award 2023                                BAZNAS RI
 Best Bank for Zakat Payment Services
 BAZNAS RI                                Islamic Banking TK Category >18,000             BAZNAS UPZ Award 2023
                                          (Best Category)                                 UPZ 5-star Best Collection
 CSR AWARD 2023
                                          AMA Indonesia                                   BAZNAS RI
 Growing with Purpose (Special Award
 Category)                                Road to CNBC Indonesia Awards                   CSR IDX Channel Award 2023
 B Universe                               2023                                            Economic Development Initiative for
                                          Most Innovative Ziswaf Fundraising              Sustainable Economy Program for
 TrenAsia CSR Award 2023
                                          in Mobile Banking (Best Sharia Banks            Sustainable Indonesia
 Sharia Bank Category Sustainability
                                          Category)                                       IDX Channel
 trenAsia
                                          CNBC



2023 SUSTAINABILITY REPORT                                                                     PT BANK SYARIAH INDONESIA Tbk               7
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    Introduction                  Economic Performance                  Social Performance                Environmental Performance




    About
    Sustainability Report
    “In its third Sustainability Report, Bank Syariah
    Indonesia underscores the significance of
    transparency and integrity as the primary foundation
    for attaining sustainability. This serves as a testament
    to BSI’s dedication to providing stakeholders with
    trustworthy and credible information regarding
    the implemented contributions and sustainable
    initiatives.”
    Annually, PT Bank Syariah Indonesia Tbk (BSI) releases a Sustainability Report concurrently
    with the Company’s Annual Report. This report marks the third edition of BSI’s Sustainability
    Report, emphasizing the company’s dedication to integrity and transparency for its stakeholders.
    [GRI 2-3]


    Throughout the report, the terms “BSI,” “Company,” “Bank,” or “We” refer to PT Bank Syariah Indonesia Tbk, and all
    financial information presented in this report is denominated in Indonesian Rupiah (IDR).




                   Report Profile
                   The 2023 BSI Sustainability Report is prepared in adherence to the criteria specified in Financial
                   Services Authority Regulation Number 51/POJK.03/2017 on the Implementation of Sustainable
                   Finance for Financial Services Institutions, Issuers, and Public Companies, along with the Circular
                   Letter from the Financial Services Authority of the Republic of Indonesia Number 16/SEOJK.04/2021
                   detailing the Form and Content of Annual Reports for Issuers or Public Companies.

                   In addition, this sustainability report also uses international sustainability reporting standards, namely
                   the Global Reporting Initiatives version 2021 (2021 GRI Standard) with reference option. To make the
                   Report easier for reader to find information in this report and its relevance to each of the standard
                   criteria used, we include a criteria index at the end of paragraphs/pages discussing relevant topics/
                   issues. The complete reference index can be found on page 94.




8   PT BANK SYARIAH INDONESIA Tbk                                                               2023 SUSTAINABILITY REPORT
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               Reporting Principle
               BSI referred to the reporting principles of the 2021 GRI Standard in the process of preparing this
               report with the objective of ensuring the quality and credibility of the information and data reported.
               The reporting principles are:




    Accuracy                       Balance                       Clarity                     Comparability




                                 Sustainability Context
   Completeness                                                Timeliness                      Verifiability




               Scope and Limitation of The Report
               The Sustainability Report of Bank Syariah Indonesia (BSI) provides comprehensive information covering
               all activities conducted by PT Bank Syariah Indonesia Tbk, including operations at its headquarters in
               Jakarta and all branches across Indonesia. Every piece of information presented in this report results
               from activities and endeavors directly associated with BSI. [GRI 2-2]

               In this edition of the BSI Sustainability Report, there is no restatement of data from previous reports.
               All information provided here is actual and has not undergone any changes from previous reporting.
               This underscores the consistency and accuracy in information presentation, ensuring that this report
               offers a precise and reliable overview of BSI’s sustainability for the respective time period. [GRI 2-4]

               This report documents information that has undergone a rigorous internal verification process in
               various Divisions, Departments, or Functions related to sustainability, supported by internal audits.
               The reliability of this data and information has been verified by an independent external assurance
               party, namely 90, using AA1000 Assurance Standard Type 1 Level Moderate. The assurance statement
               from this process can be found at the end of the Report [GRI 2-5].




2023 SUSTAINABILITY REPORT                                                             PT BANK SYARIAH INDONESIA Tbk      9
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     Introduction                  Economic Performance                 Social Performance               Environmental Performance




                    Material Topics [GRI 3-1] [GRI 3-2] [GRI 3-3]
                    As Indonesia’s largest Islamic bank, BSI is dedicated not only to financial success but also to
                    sustainability. The ESG approach serves as a vital tool in realizing this commitment. To create a
                    pertinent and impactful sustainability report, BSI employs a thorough ESG materiality assessment
                    process, taking into account the following five approaches:

                    1. Peer Benchmarking:
                       BSI regularly benchmark its ESG materiality priorities with those of peer Islamic and conventional
                       financial institutions, both nationally and internationally. This practice allows BSI to align with
                       industry trends and ensures that its sustainability report meets stakeholder expectations.

                    2. Regulatory Review:
                       Adhering to sustainability reporting regulations such as POJK 51/2017 and OJK Circulars
                       concerning Climate Risk Stress Testing guidelines for Indonesian banks, BSI conducts a thorough
                       review to ensure its report not only meets minimum requirements but is also relevant to national
                       policy and reporting frameworks.

                    3. Utilization of MSCI Materiality Map:
                       BSI uses the MSCI Materiality Map as a reference to identify ESG topics relevant to the banking
                       industry. Considering global investor and stakeholder expectations, BSI ensures that its ESG
                       priorities are not only competitive locally but also recognized internationally.

                    4. Media Monitoring:
                       BSI actively monitors media coverage and public discussions related to ESG issues in the financial
                       sector. This practice helps BSI understand public expectations and identify potential reputation
                       risks tied to specific ESG issues. Media information also provides valuable input for determining
                       priorities and sustainability strategies.

                    5. Strategic Management Direction:
                       BSI‘s vision, mission, and long-term strategic plans play a role in prioritizing ESG material topics.
                       The materiality assessment evaluates the impact of ESG issues on the attainment of BSI‘s strategic
                       objectives, ensuring that sustainability programs are both meaningful and enduring in the long run.

                       Through this comprehensive approach, BSI ensures its sustainability report accurately reflects the
                       most relevant and material ESG issues for the bank, stakeholders, and Indonesia as a whole. Periodic
                       revisions to the materiality assessment are conducted to keep the report adaptive and dynamic,
                       aligning with evolving regulations, stakeholder expectations, and the global ESG landscape.

                       With a commitment to transparency and a comprehensive materiality assessment process, BSI
                       aims to lead in sustainable Islamic banking, actively contributing to the attainment of Sustainable
                       Development Goals (SDGs) in Indonesia.

                       Based on this process, BSI formulates the list and prioritization of material topics for the 2023
                       fiscal year Sustainability Report as follows.




10   PT BANK SYARIAH INDONESIA Tbk                                                             2023 SUSTAINABILITY REPORT
Page 13
          Material topics with                   Material topics with                    Material topics with
          a very high category:                   a high category:                       moderate category:

               Economic Performance                  Anti-Corruption                       Indirect Economic Impact


               Product Portfolio                     Climate

               Occupational Health
                                                      Customer Privacy
               and Safety

               Training and Education                 Data Security




There have been changes in the materiality priorities of BSI, reflecting a shift in the prioritization of certain topics
driven by stakeholder aspirations, the risks identified, and the bank’s strategic business direction for the future.

Economic Performance & Product Portfolio were the material topics that accorded the utmost priority in 2023. This
is driven by the increasing cybersecurity risk associated with digitalization. In addition, BSI considers the impact of
climate change to be a significant issue, particularly since the OJK issued a circular requiring the banking industry to
conduct climate stress testing.




               Reporting Period [GRI 2-3]                                    Suggestions and
                                                                             Feedback
               The reporting period in this Sustainability                   [GRI 2-3]
               Report includes the performance of the
               economic, environmental, social and                           BSI invites all stakeholders to provide
               sustainable governance aspects of BSI                         input towards this Report so that we
               from 1 January 2023 to 31 December                            can improve its quality in the future by
               2023.                                                         contacting the following information
                                                                             centers:


                                                                                    Contact Report:

                                                                                    Gunawan Arif Hartoyo
               Response from Feedback                                               Senior Vice President
               of Previous Sustainability                                           Corporate Secretary &
                                                                                    Communication Group
               Reports
               [SEOJK G2] [SEOJK G3]
                                                                             Tel.        : +62 21 30405999
                                                                             Fax.        : +62 21 30421888
               The feedback received from stakeholders
               on the report is very important to BSI.                       corporate.secretary@bankbsi.co.id
               We found that there was an appreciation
               for the transparency and openness in                          Bank Syariah Indonesia
               describing our achievements throughout
               the year. BSI did not receive any                             @bankbsi_id @bsihelp
               feedback on the content of the previous                       (Official Customer Care Account)
               Sustainability Report.
                                                                             @Bank Syariah Indonesia

                                                                             Bank Syariah Indonesia

                                                                             Call Center : BSI Call 14040




2023 SUSTAINABILITY REPORT                                                               PT BANK SYARIAH INDONESIA Tbk     11
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     Introduction                         Economic Performance            Social Performance                Environmental Performance




     Company
     Identity




      Name of Company [GRI 2-1]
      PT Bank Syariah Indonesia Tbk

                    Head Office Address                                      Date of Operation
                    [SEOJK C.2][GRI 2-1]                                     1 February 2021
                    Gedung The Tower
                    Jl. Gatot Subroto No.27, Karet Semanggi, Setiabudi,
                    Jakarta Selatan, 12930, Indonesia
                    Telepon: 021-30405999
                    Call Center: BSI Call 14040
                    Website: www.bankbsi.co.id
                    e-mail: contactus@bankbsi.co.id


                    Description of Brands, Products and Services             Line of Business
                    [SEOJK C.4] [GRI 2-6]                                    Sharia-based Commercial Bank
                    A banking sector that is based on sharia principles
                    with products for individual customers such as
                    savings, hajj & umrah, investment, and corporate
                    customers (such as services, loans, treasury, and
                    others). BSI also offers digital banking and card
                    services.


                    Legal Basis of Establishment [GRI 2-1]                   Significant Changes [GRI 2-6] [SEOJK C.6]
                    • State Gazette of the Republic of Indonesia             There were no significant changes that
                      Number 43 – 28 May 1971 – Supplement                   disrupted the Bank’s business and operations.
                      Number 242
                    • Gazette of the Republic of Indonesia Number
                      85 – 23 October 2009 – Supplement Number
                      26142
                    • Gazette of the Republic of Indonesia Number
                      96 – 1 December 2009 – Supplement Number
                      27908




12   PT BANK SYARIAH INDONESIA Tbk                                                               2023 SUSTAINABILITY REPORT
Page 15
“BSI provides access to Sharia financial solutions in
Indonesia, aiming to be a leading bank that delivers
the best value for shareholders, becoming the
preferred company and source of pride for the finest
talents in Indonesia, thereby realizing the vision of
becoming a Top 10 Global Islamic Bank.”


         Business License [GRI 2-1]                          Type of Company [GRI 2-1]
         • Decree of the Bank Indonesia Governor Number      Public Company (PT)
           10/67/KEP.GBI/DpG/2008 of 16 October 2008
         • Decree of the Bank Indonesia Governor Number
           11/63/KEP.GBI/DpG/2009 of 15 December
           2009


         Composition of Ownership                            Ticker Code
         [SEOJK C.3] [GRI 2-6]                               BRIS
         Series A Dwiwarna Shares:
         Republic of Indonesia 1 share

         Series B Dwiwarna Shares:
         • PT Bank Mandiri (Persero) Tbk 51.47%
         • PT Bank Negara Indonesia (Persero) Tbk 23.24%
         • PT Bank Rakyat Indonesia (Persero) Tbk 15.38%
         • Other Shareholders (including the Public) 9.91%


         Stock Exchange                                      Area of Operation [SEOJK C.3]
         The company stock was listed at Indonesia Stock     Indonesia and Dubai, United Arab Emirates
         Exchange on 9 May 2018


         Branch Offices                                      Market Served
         [SEOJK C.3][GRI 2-6]                                [SEOJK C.3][GRI 2-6]
         Office network consists of:                         • All over Indonesia, including corporate
         10 Regional Office                                    customers, state-owned enterprises, micro, small,
         153 Branches                                          and medium entrepreneurs, education, health,
         959 Sub-Branch Office                                 construction, agriculture, and households.
         60 KCP Mobile                                       • Dubai, United Arab Emirates, both for retail
         96 Functional Offices                                 customers and global investors.
         16 Priority Service Counter
         734 Pawn Service Counter
         2.548 Automatic Teller Machine (ATM)




2023 SUSTAINABILITY REPORT                                                     PT BANK SYARIAH INDONESIA Tbk       13
Page 16
     Introduction                     Economic Performance          Social Performance                  Environmental Performance




     Company
     at a Glance

                                                                  2021
         2020
                                                               PT Bank Syariah Indonesia Tbk (BSI) officially
     The three prominent Islamic banks in Indonesia,           commenced its operations. Through the merger
     namely PT BRI Syariah Tbk (BRIS), PT Bank Syariah         of the three banks on February 1, 2021, BSI now
     Mandiri, and PT BNI Syariah, have taken a strategic       boasts improved capital capacity and a wider reach,
     step by formally signing a Conditional Merger             positioning the bank to offer more comprehensive
     Agreement (CMA), marking the initial phase of             Islamic banking services, and allowing it to
     their merger process to become PT Bank Syariah            compete globally. Looking ahead, BSI is expected to
     Indonesia Tbk. on October 12, 2020.                       embody a modern and universal Indonesian Islamic
                                                               banking institution, aiming to bring positive impact
                                                               to the entire universe (Rahmatan Lil ‘Aalamiin).




         2022                                                      2023
     BSI was able to complete the first rights issue process   BSI has officially obtained a full license to
     through Pre-emptive Rights. This process was
     oversubscribed by 1.4 times and generated additional      operate in Dubai, United Arab Emirates.
     capital of around Rp5 trillion.




14   PT BANK SYARIAH INDONESIA Tbk                                                            2023 SUSTAINABILITY REPORT
Page 17
2023 SUSTAINABILITY REPORT   PT BANK SYARIAH INDONESIA Tbk   15
Page 18
     Introduction                Economic Performance                Social Performance              Environmental Performance




     Vision
                                TOP 10
                                GLOBAL ISLAMIC BANK
     Mission                                  Provide access to Sharia Financial Solutions in Indonesia.
                                              Serving >20 million customers and becoming the top 5 bank
                                              based on assets (500+T) and book value of 50 T in 2025.

                                              To be a large bank that provides the best value for
                                              shareholders.
                                              Top 5 most profitable banks in Indonesia (ROE 18%) and
                                              strong valuation (PB>2).

                                              To be the Company of Choice and the Pride of Indonesia’s
                                              Best Talents.
                                              A company with strong values that empower the community
                                              as well as being committed to employee development with
                                              a performance-based culture.



     Code                     The Code of Ethics functions as a framework for professional conduct and collaboration
                              with both internal and external stakeholders within the Bank. It is derived from the core
                              principles of Sharia compliance and effective governance, aiming to achieve BSI’s vision

     of                       and mission. It comprises normative rules that are applicable and will provide guidance in
                              developing policies, procedures, and management practices within the Bank.


     Ethics                   The aspects covered in the Code of Ethics include:
                              • Conflict of Interest
                              • Anti Bribery
                              • Confidentiality
                              • Abuse of Position
                              • Insider Behavior
                              • Integrity and Accuracy of Bank Data
                              • Integrity of Banking Systems
                              • Management of Employee Accounts
                              • Annual Disclosure
                              • Sanctions for Violations/Non-Compliance
                              • Supervision of Implementation and Updates

     In the 2023 fiscal year, Management did not review BSI’s Vision and Mission because they believed they were still
     relevant to the Bank’s development.




16   PT BANK SYARIAH INDONESIA Tbk                                                          2023 SUSTAINABILITY REPORT
Page 19
VISION & MISSION OF SUSTAINABLE FINANCE

                  Vision
                  To become one of the Top 5 Banks in Indonesia based on the Implementation of Sustainable
                  Finance within 5 years




                  Mission
                  1. Providing access to Sustainable Finance in Indonesia through products and services that
                     meet the needs of customers.
                  2. Becoming a bank that makes the best contributions to the economy, environment, and
                     society, aiming to be one of the Top 5 Banks in Indonesia in terms of sustainable financing
                     ratios and CSR implementation to benefit the wider community.
                  3. Becoming a company that empowers all employees to have awareness and commitment in
                     applying sustainable financial principles throughout banking operations.




                  Sustainability Values
                  Becoming Indonesia’s Leading Sharia Banking with a World Class Sustainability Agenda.




                  Building a Culture of Sustainability [SEOJK F.1]
                  Adapting work culture implementation to the business strategy in addressing the digital era
                  is a concerted effort to bolster the Bank’s aspiration of becoming a Top 10 global Islamic
                  bank. BSI harmonizes the articulation of sustainability values with the Vision and Sustainability
                  Values integrated into BSI Shared Values.

                  Initiatives for Implementing a Culture of Sustainability
                  • Integrating values into employee behavior through the internalization of ETHICS & Culture
                    Theme in collaborative learning materials with the entire Academy and related work units.
                  • Strengthening a performance culture and stakeholder care through leaders serving as role
                    models (leading by example).
                  • Enhancing a learning culture and agility through diverse learning activities (blended
                    learning) for continuous improvement and innovation.
                  • Ensuring the company’s healthy growth by increasing risk awareness and efforts to prevent
                    fraud (fraud prevention) in collaboration with relevant work units.
                  • Implementing a Change Agent strengthening program in the acceleration of work culture
                    to enhance engagement and ownership towards the company.
                  • Developing a sense of care for the community through social movements and volunteer
                    programs for maximum contribution and blessings.




2023 SUSTAINABILITY REPORT                                                           PT BANK SYARIAH INDONESIA Tbk    17
Page 20
     Introduction                   Economic Performance                  Social Performance                     Environmental Performance




     Business
     Scale                  [SEOJK C.3]




                     Note                    Unit                  2023                         2022                  2021

      Total Assets                         Rp Billion             353,624                      305,727               265,289

      Mudharib Incomes                     Rp Billion              22,251                       19,620                17,808

      Liabilities                          Rp Billion              87,222                       73,655                61,886

      Equity                               Rp Billion              38,739                       33,505                25,014

      Number of Employees                   Person                 17,909                       18,581                19,449

      ATM Network                            Unit                     2,571                      2,548                  2,618




     Distribution and Number of Customer Services and Information [SEOJK C.3]


                                                           PRODUCTS & SERVICES


                            12                       67                         8                          13
                            Cards                 Individual                  Digital                    Corporate




                                                                                NEWS & UPDATE

                                          6,399                 369                        337
                                      Online Media         News featured                Print Media
                                          News             on Social Media                 News



                                           87                    64                        255
                                     Customer Info             TV Media                    Sharia
                                      featured on               News                     education
                                      Social Media                                      featured on
                                                                                        social media




18   PT BANK SYARIAH INDONESIA Tbk                                                                       2023 SUSTAINABILITY REPORT
Page 21
Membership
in Associations                                                  [SEOJK C.5][GRI 2-28]




BSI actively engages in multiple associations and professional industry organizations. This active involvement serves
as a means to expand perspectives and acquire insights into the evolving landscape of Sharia banking, regulatory
changes, economic conditions, and customer requirements.


                          Association                                                         Forum

 Indonesian Sharia Bank Association (Asbisindo)                   Indonesia Sustainable Finance Initiative (IKBI)
 Association of National Banks (Perbanas)                         Banking Compliance Director Communication Forum (FKDKP)
 Indonesian Association of Islamic Economists (IAEI)              Financial Services Industry Communication Forum
 Sharia Economic Society (MES)
 Bank Association for Risk Management (BARa)
 Indonesian Bankers Association (IBI)
 National Sharia Council (DSN MUI)
 Indonesian Banking Dispute Resolution Alternative Institution
 (LAPSPI)
 Indonesian Payment System Association (ASPI)
 Association of Indonesian Mutual Fund Selling Agent Banks
 (ABAPERDI)
 Indonesian Sharia Fintech Association (AFSI)
 Indonesian Issuers Association (AEI)
 Financial Services Sector Alternative Dispute Resolution
 Institution (LAPS-SJK)
 Islamic Financial Services Board (IFSB)




Certification
BSI is committed to conducting banking operations in adherence to quality standards. BSI personnel hold
certifications from independent bodies related to competencies in banking, such as risk management and general
banking. Additional corporate certifications encompass ISO/IEC 27001:2013 for Information Security Management
Systems and ISO 9001:2015 for Quality Management Systems.




2023 SUSTAINABILITY REPORT                                                                     PT BANK SYARIAH INDONESIA Tbk   19
Page 22
     Introduction                  Economic Performance                Social Performance                 Environmental Performance




     Supply
     Chain                  [GRI 2-26]




     In executing its banking operations, BSI collaborates with supplier partners who serve as providers for various
     needs, including office supplies, labor, transportation facilities, planning consultants, infrastructure implementers
     and supervisors, as well as other supporting services. In 2023, BSI procured a number of 973, with details as follows:



                                                                            Procurement of
                                         Procurement of IT
                                                                            Non-IT Goods and
                                         Goods and Services
                                                                            Services


                                449                                  438
                                         Procurement
                                         of Renovation/                     Total Procurement
                                         Relocation


                                86                                   973
     Regarding domestic suppliers, BSI acknowledges that active involvement with local suppliers positively influences
     supporting local economic growth. Engaging with domestic suppliers allows the bank to contribute to economic
     development, generate new job opportunities, and decrease reliance on imports. By the conclusion of 2023, BSI
     has formed partnerships with 701 domestic suppliers based in Indonesia, encompassing around 99.43% of the total
     number of bank suppliers. This collaboration underscores BSI’s dedication to empowering the local economy and
     reinforcing positive connections with the community, building trust and garnering support from diverse stakeholders.


                             Description [GRO 204-1]                                  Amount                     %

      Domestic Suppliers                                                                    701               99.43%
      Overseas Suppliers                                                                      4                0.57%
      Total                                                                                 705                 100%




                                                                             99.43                %
                                                                             BSI suppliers/vendors are suppliers domiciled
                                                                             in Indonesia




20   PT BANK SYARIAH INDONESIA Tbk                                                                2023 SUSTAINABILITY REPORT
Page 23
The responsibility for supplier procurement lies with               6. Fair and Reasonable, Providing equal treatment to
the Procurement & Fixed Asset Group Work Unit and                      all potential Goods and Services Providers without
is executed in accordance with company policies. BSI                   favoritism
underscores the significance of partner compliance                  7. Accountability, Ensuring that the procurement
with sustainability requirements as a collective effort                process, results, and payments can be accounted
to achieve responsible operations. The company has                     for.
established guidelines and a collaborative system with              8. Responsibility, Conducting the procurement
suppliers, serving as a framework for the procurement                  process carefully and in compliance with applicable
process, including selection processes and the                         regulations
application of the following principles:                            9. Independence, Making procurement decisions
1. Sharia Principle, Prioritizing compliance with Sharia               objectively and free from pressure from any party.
    principles in procurement activities.
2. Effectiveness, Ensuring procurement aligns with                  Supplier Satisfaction Survey
    established needs/plans and delivers optimal                    In order to comprehend perceptions of the procurement
    benefits to the Bank.                                           process and its implementation within the company, BSI
3. Efficiency, Conducting the procurement process to                conducted a supplier satisfaction survey in December
    achieve quality according to established standards,             2023. A total of 12 suppliers participated in the survey,
    within agreed timelines, and at the best price                  utilizing the Likert scale assessment method as an
4. Competitive/Open and Competitive, Maintaining an                 evaluative approach. The detailed assessment criteria
    open procurement process for Goods and Services                 are as follows:
    Providers who meet requirements, promoting
    healthy competition based on transparent rules and
                                                                          Likert Scale Value                  Category
    procedures.
5. Transparency, Ensuring openness in all provisions                 < 1.00                          Unsatisfactory
    and information related to procurement, including                1.01 - 2.00                     Less Satisfactory
    technical     and    administrative   requirements,              2.01 - 3.00                     Quite Satisfactory
    evaluation procedures, evaluation results, and the
                                                                     3.01 - 4.00                     Satisfactory
    selection of Goods and Services Providers.
                                                                     4.01 - > 5                      Very Satisfactory



Based on the predefined scale criteria, the satisfaction survey score for the 2023 procurement process reached a
value of 4.6. This accomplishment signifies that the satisfaction level of the Bank’s collaborating partners with the
procurement process falls within the “Very Satisfactory” category.


                                Assessment Indicators                                          Score                  Criteria

 Supplier Selection Mechanism                                                                    5              Very Satisfactory
 Execution of Procurement Process Stages                                                         4                  Satisfactory
 Completion Process for Payment of Work                                                         4.5             Very Satisfactory
 Others :                                                                                        5              Very Satisfactory
 1. The Procurement & Fixed Asset Group (PFA) has acted fairly (without favoring any
    vendor) in the procurement of goods and services.
 2. PFA’s service in providing overall office facilities (waiting area, meeting rooms,
    information counters, cleanliness, prayer room, toilets, etc.).
 3. Security and overall services in the PFA environment.




2023 SUSTAINABILITY REPORT                                                                     PT BANK SYARIAH INDONESIA Tbk        21
Page 24
     Introduction                  Economic Performance               Social Performance                Environmental Performance




     President Director’s
     Speech                       [SEOJK D1] [GRI 2-22]




     “For BSI, every step taken today to preserve
     the natural and socio-economic balance is an
     investment for the future.”




     Assalamualaikum warahmatullahi                              Therefore, for BSI, every step taken today to preserve
     wabarakatuh                                                 the natural and socio-economic balance is an
                                                                 investment in the future. To this end, BSI always strives
     Dear distinguished stakeholders, colleagues, BSI            to ensure not only to comply with Sharia principles in all
     customers and all BSI people throughout Indonesia; on       its financial transactions, but also to actively contribute
     behalf of the entire Board of Directors and management,     to environmental protection efforts and the responsible
     I am pleased to present the Sustainability Report of PT     management of natural resources. We see this as a
     Bank Syariah Indonesia Tbk (BSI) for the financial year     fundamental responsibility, in line with Islamic values
     2023.                                                       that emphasize the importance of maintaining balance
                                                                 and harmony in creating prosperity for all.
     This report is not only a reflection of BSI’s efforts
     throughout 2023 to achieve operational and financial        BSI Performance in 2023
     set targets, but also a testament to BSI’s unwavering       By 2023, BSI had made significant progress in terms
     commitment to integrate sustainability practices into its   of key performance indicators that reflect business
     operations & business activities to serve customers and     excellence and compliance with Islamic banking
     the Ummah, in accordance with Maqashid Syariah.             principles. BSI’s financial performance is increasingly
                                                                 solid with Net Profit in 2023 reaching Rp5.7 trillion,
     For BSI, sustainability is in sync with Maqashid            growing by 33.88% YoY. This reflects BSI’s effectiveness
     Syariah, which is the foundation of Islamic banks’          in generating profits and added value for stakeholders.
     objectives, namely to uphold the welfare of humanity,
     which includes aspects of justice, health, security         BSI’s asset quality was also maintained with a low Net
     and prosperity, and to maintain balance and harmony         Non-Performing Financing (NPF) ratio of 0.55%. This
     between human and nature.                                   NPF achievement reflects prudence in risk management
                                                                 and financing.




22   PT BANK SYARIAH INDONESIA Tbk                                                            2023 SUSTAINABILITY REPORT
Page 25
Hery Gunardi
President Director




  2023 SUSTAINABILITY REPORT   PT BANK SYARIAH INDONESIA Tbk   23
Page 26
     Introduction                 Economic Performance              Social Performance                Environmental Performance




     President Director’s
     Speech


     The ratio of operating costs to operating income (BOPO)   1. Construction of BSI Green Building Office with the
     in 2023 of 71.27% indicates improved efficiency and          use of solar panel energy;
     shows better cost management in line with the increase    2. Use of Electric Vehicles for Company operations;
     in the Company’s revenues. In terms of liquidity, BSI     3. Digital-based Plastic Waste Management;
     managed to maintain overall healthy ratio in 2023,        4. Digital Correspondence.
     ensuring readiness to fulfil the Company’s financial
     obligations.                                              Internally, the Company continues to focus on
                                                               building the capacity and competence of all BSI
     The growth of BSI’s assets and financing shows that       people in sustainable finance and banking. As many as
     the Bank continues to expand sustainably, along with      14,268 employees or 77% of all BSI employees have
     the growth of BSI’s customer base, which has reached      participated in comprehensive training programs. BSI
     19.65 million customers across Indonesia by the end of    ensures that every team member understands how
     2023.                                                     ESG (Environmental, Social and Governance) principles
                                                               are integrated into daily operations. This internal
     BSI Moves Forward with Sustainable Action                 strengthening effort is an important step in BSI’s
     The year 2023 has been a year of significant progress     journey, emphasizing our awareness that commitment
     and achievement in the integration of sustainable         to sustainability must start with ourselves.
     finance and banking principles at BSI. We have made
     great strides in expanding sustainable financing          In the aspect of sustainability governance, this year BSI
     initiatives, supporting projects that contribute to       recorded a number of achievements, in particular related
     environmental protection, clean energy, promoting the     to the process of integrating ESG with BSI’s governance
     growth of MSMEs in Indonesia through BSI financing,       and corporate culture. This includes the strengthening
     sustainable community development through various         of a number of internal policies, including the initial
     community social programs and ZISWAF distribution,        stage for the preparation of Climate Risk Stress Testing
     as well as CSR activities through BSI Maslahat National   (CRST) in accordance with the Financial Services
     Amil Zakat Institution (LAZNAS), which reached Rp255      Authority guidelines, the preparation of ESG Roadmap,
     billion this year, an increase of 35.6% year-on-year.     ESG Framework & ESG Governance Structure as well as
                                                               the review of BSI’s ESG Risk Rating.
     By the end of 2023, the total BSI financing that is
     aligned with the Sustainable Business Activity Category   Advancing as “Beyond Sharia Banking”
     (KKUB) contained in POJK No. 51/POJK.03/2017 has          BSI is aware that its central role as an Islamic financial
     reached Rp57.7 trillion, or 24.07% of the entire BSI      services institution is to drive a sustainable Islamic
     financing portfolio in 2023.                              economy. Not only is BSI committed to sustainability, but
                                                               it can also exceed all other stakeholders’ expectations.
     Furthermore, with regard to environmental aspects,        BSI will progress to become a sustainable Islamic Bank
     BSI continues to strengthen the implementation of         that provides extensive benefits to the community &
     sustainable initiatives with various Green Lifestyle      environment.
     and Green Operations campaigns for employees and
     customers. Some of BSI’s initiatives in 2023 include:




24   PT BANK SYARIAH INDONESIA Tbk                                                          2023 SUSTAINABILITY REPORT
Page 27
BSI actively contributes to Indonesia’s National             For all BSI people across Indonesia, without your trust,
Determined Contribution (NDC) and the Paris                  dedication, commitment and hard work, BSI’s success
Agreement towards a Low Carbon Economy through               to date would not be possible.
financing and operational activities, as well as all CSR
activities that have a positive impact on the environment    We are all part of BSI’s and Indonesia’s sustainability
and carbon emission reduction.                               journey. Through synergy and collaboration, let’s create
                                                             a bright future of sustainable action.
Appreciation & Closing Remark
At the end of these remarks, we would like to express our
sincere gratitude to all BSI stakeholders, management
and people for their tremendous support and
contribution throughout BSI’s presence in Indonesia.
We are grateful for every collaboration that has been
established.




                         Wassalaamualaikum Warahmatullahi Wabarakatuh

                                           PT Bank Syariah Indonesia Tbk.




                                                    Hery Gunardi
                                                  President Director




2023 SUSTAINABILITY REPORT                                                           PT BANK SYARIAH INDONESIA Tbk      25
Page 28
Pendahuluan                     Kinerja Ekonomi                        Kinerja Sosial                         Kinerja Lingkungan




Statement of the Board of
Commissioners and Board of Directors
on the Responsibility
for the Sustainability Report of PT Bank
Syariah Indonesia Tbk in 2023                                                                   [SEOJK E.1][GRI 2-14]


We hereby declare that the Sustainability Report of PT Bank Syariah Indonesia Tbk for the fiscal year 2023 has been
prepared with reference to the Financial Services Authority Regulation number 51/POJK.03/2017 concerning the
Implementation of Sustainable Finance for Financial Services Institutions, Issuers, and Public Companies, and the
Financial Services Authority Circular Letter number 16/SEOJK.04/2021 concerning the form and content of the
Annual Report of Issuers or Public Companies.

All information in this Report has been included in full in accordance with these regulations, and we accept full
responsibility for the accuracy of the contents of the Company’s Sustainability Report.



                                                  Jakarta, April 24, 2024

                       On behalf of the Board of Commissioners and the Board of Directors




                  Muliaman D. Hadad                                                       Hery Gunardi
         President Commissioner (Independent)                                           President Director




PT BANK SYARIAH INDONESIA Tbk                                                                 LAPORAN KEBERLANJUTAN 2023
Page 29
2023 SUSTAINABILITY REPORT   PT BANK SYARIAH INDONESIA Tbk   27
Page 30
     Introduction               Economic Performance   Social Performance           Environmental Performance




                                     SUSTAINABILITY
             01                      GOVERNANCE
28   PT BANK SYARIAH INDONESIA Tbk                                          2023 SUSTAINABILITY REPORT
Page 31
“BSI’s commitment to consistently improve
Good Corporate Governance (GCG) practices is
a proactive endeavor to reach the objectives of
sustainability strategy and achieve measurable
excellence in the implementation of Sustainable
Finance.”

BASIS OF GOVERNANCE STRUCTURE                               for Financial Conglomerates, as well as other relevant
As part of the Islamic banking industry, BSI acknowledges   regulations. The Governance Policy has been approved
that the implementation of GCG principles enables the       by the Board of Commissioners on the approval sheet
establishment of a robust banking system while ensuring     Letter No. 01/001/-3/DIRPPG dated 1 February
compliance with relevant regulations. Consequently,         2021 and the Board of Commissioners’ decision letter
BSI consistently upholds its commitment to applying         regarding the pillars of risk management policies and
the principles of Good Corporate Governance (GCG)           internal, business, operational, and control systems. All
within the Bank’s environment.                              of these policies become a reference for all work units
                                                            in implementing the principles of transparency and
BSI implements good corporate governance by                 accountability.
referring to Bank Indonesia Regulation No. 11/33/
PBI/2009 concerning Implementation of Good                  To enhance Corporate Governance, BSI will formulate
Corporate Governance (GCG) for Sharia Commercial            internal regulations for reporting the Indonesian
Banks (BUS) and Sharia Business Units (UUS), Financial      Green Taxonomy, in anticipation of the issuance of
Services Authority Regulation No. 18/POJK.03/2014           Green Taxonomy regulations. The implementation
concerning Implementation of Integrated Governance          of the Indonesian Green Taxonomy is in line with the
                                                            Sustainable Finance Roadmap Phase II (2021-2025).




2023 SUSTAINABILITY REPORT                                                           PT BANK SYARIAH INDONESIA Tbk      29
Page 32
     Introduction                     Economic Performance                      Social Performance                Environmental Performance




     Sustainability
     Governance


     CORPORATE GOVERNANCE STRUCTURE [GRI 2-9] [GRI 2-11]
     The determination of the corporate governance structure at BSI refers to Law Number 40 of 2007 concerning Limited
     Liability Companies and Bank Indonesia Regulation Number 11/33/PBI/2009 concerning the Implementation of
     Good Corporate Governance for Sharia Commercial Banks and Sharia Business Units.


      Board of Commissioners



                                                             President Director
                                                                                                         Sharia Supervisory
          Audit Committee
                                                                                                               Board

                                                                   SEVP
                                                               Internal Audit




                            Internal Audit             Internal Audit             Audit Policy &
                               Group 1                    Group 2                  Counterpart
                                                                                     Group

                               Wholesale &
                                                       Retail Banking              Audit Policy &
                                Transaction                                                           Investigation Audit
                                                           Audit                   Development
                               Banking Audit


                                                        Distribution,
                            Finance Strategy                                       Counterpart &
                                                         Strategy &
                            & Treasury Audit                                       Audit Support
                                                       Funding Audit


                                                          Digital
                            Risk Compliance                                         MIS & Data
                                                       Transactional
                               & HC Audit                                            Analytic
                                                       Banking Audit


                                                        IT Operations
                                                                                      Quality
                                                       Infrastructure &
                                                                                     Assurance
                                                        Security Audit

                                                        IT Strategy,
                                                       Governance &
                                                       Development
                                                           Audit



     The main organs of the Company include the General                   Composition of Corporate Governance
     Meeting of Shareholders (RUPS), the Board of                         Based on Position
     Commissioners, the Sharia Supervisory Board, and the
                                                                                     Position                 Total (Person)
     Board of Directors. Meanwhile, supporting organs of
     the Company are formed through committees under                      Board of Commissioners                       9
     the coordination of the Board of Commissioners and                   Board of Directors                          10
     committees under the coordination of the Board of                    (Executive)
     Directors. In detail, the main organs of BSI in 2023 are
     outlined in the following table.




30   PT BANK SYARIAH INDONESIA Tbk                                                                   2023 SUSTAINABILITY REPORT
Page 33
Board of Commissioner Composition                                DUTIES AND RESPONSIBILITIES [SEOJK E1]
                                                                 [GRI 2-14]
             Position                         Total (Person)
                                                                 The Board of Commissioners, the Sharia Supervisory
 Non-Independent                                     5           Board, and the Board of Directors, as well as the
 Independent                                         4           supporting organs consisting of committees under the
                                                                 Board of Commissioners and the Board of Directors,
                                                                 are collectively responsible for the implementation
Composition of Corporate Governance                              of Sustainable Governance by taking into account
Based on Term of Office * [GRI 405-1]                            economic, environmental, and social performance
                                                                 achievements. To compile, coordinate, direct, and
         Term of Office                       Total (Person)
                                                                 supervise the Sustainable Finance Action Plan (RAKB),
           1 – 3 years                               19          the Bank forms a Sustainable Finance Team (SF), which
 * The Board of Commissioners and the Board of Directors as of   is under the Corporate Secretary function and under the
 December 2023
                                                                 coordination of the Director of Compliance & Human
                                                                 Capital. [GRI 2-12][GRI 2-13]
Composition of Corporate Governance
Based on Gender*                                                 The implementation of RAKB is supported by several
                                                                 relevant work units, including Corporate Business
             Gender                           Total (Person)
                                                                 Group (CB1 & CB2), Commercial Business Group (CMG),
 Male                                                18          SME Business Group (SMG), Micro Business Group
 Female                                              1           (MBG), Procurement Group (PRG), and BSI Corporate
 * The Board of Commissioners and the Board of Directors         University (BSU). The results of RAKB implementation
                                                                 are submitted by the Corporate Secretariat to the Board
                                                                 of Directors, who then convey the results back to the
SUSTAINABILITY GOVERNANCE                                        Board of Commissioners for direction. The Bank then
STRUCTURE [SEOJK E1]                                             monitors and evaluates the implementation of RAKB
In carrying out sustainable finance, BSI has a                   priorities on a quarterly basis and reports them to the
sustainability governance structure that is part of the          Director of Supervision, Corporate Secretary and the
Bank’s Corporate Secretary & Communication Group                 Audit Committee, if necessary.
structure. The establishment of this structure is based
on Directors Decree No. 01/309-KEP/DIR dated 27                  BSI reports its sustainability performance to shareholders
October 2021 concerning the Organizational Structure             at the General Meeting of Shareholders (GMS). BSI
of the Corporate Secretary & Communication Group of              invites all shareholders to express their opinions
PT Bank Syariah Indonesia Tbk.                                   regarding Environment, Social, and Governance (ESG)
                                                                 issues. However, we have not yet granted voting rights
                                                                 to shareholders regarding discussions on environmental
          Corporate Secretary & Communication                    or social issues. As a public company, BSI intends
                                                                 to provide value to shareholders by participating
                                                     Secretary
                                                                 in the Sustainable Banking Assessment (SUSBA),
                          Sustainable Finance                    which consists of 11 banks in each country, as well
                                                                 as presenting the Sustainable Financial Performance
                                                                 Report in the Quarterly Financial Report Publication
                                                                 and/or Public Expose.
                 Sustainable Strategy & Planning


           Sustainable Program Implementation &
                         Monitoring


             Staff


2023 SUSTAINABILITY REPORT                                                                PT BANK SYARIAH INDONESIA Tbk       31
Page 34
     Introduction                  Economic Performance                  Social Performance               Environmental Performance




     Sustainability
     Governance


     SUSTAINABILITY COMPETENCE DEVELOPMENT [SEOJK E2][GRI 2-17]
     Throughout 2023, BSI has executed training and competency development programs for its employees to enhance
     their knowledge and skills in the field of sustainability. This initiative ensures that employees not only comprehend
     the latest developments and issues related to sustainability but are also capable of assuming responsibility in this
     area. Consequently, the Bank consistently conducts training and competency development programs for employees
     under the purview of BSI Corporate University.

     The Bank has also facilitated insights into sustainable finance for the Directors and Board of Commissioners through
     various means such as webinars, self-awareness sessions, and digital learning. Additionally, to boost employee
     productivity and enhance networks, BSI will continue its efforts in restructuring office networks and transforming
     outlets by categorizing them into 3 distribution channels: branch network, digital, and BSI Smart Agent. BSI is also
     planning to shift branch transactions, or teller services and customer service, towards electronic and digital channels,
     accompanied by redeployment and reskilling the employees.

     Throughout 2023, a considerable number of 14,268 BSI employees have undergone education and training on
     Sustainable Finance topics. This comprehensive training encompasses an understanding of the impact of financing
     on climate change, green taxonomy, and renewable energy.




               Bank Syariah Indonesia has been certified



             14,268 BSI employees
             BSI employees have joined competency development on Sustainable Finance up
             to end of 2023.




     MANAGING ENVIRONMENTAL AND SOCIAL RISK [SEOJK E3]
     Risk management aims to minimize the potential negative impacts arising from the operational activities of the Bank,
     including the impacts resulting from climate change. In line with its role, risk management also considers the risk
     impacts of each financing, including risks related to Environmental, Social & Governance Aspects.

     BSI’s risk management unit is comprehensive in overseeing all its business activities. The management process is
     systematically and effectively regulated, providing opportunities for continuous feedback. To reduce risks related to
     Environmental and Social Aspects, BSI has started mapping its financing portfolio by paying attention to businesses
     with high risks. The management of Environmental and Social Risk Management is outlined in the Portfolio Guideline
     Financing Business Procedure Standard, broadly covering 4 directions related to the provision of financing.




32   PT BANK SYARIAH INDONESIA Tbk                                                              2023 SUSTAINABILITY REPORT
Page 35
                   Prohibition of providing financing that violates the basic principles of Sharia, in the form of:
                   a. The principle of justice and balance (‘adl wa tawazun)
                   b. Benefit (maslahah)
                   c. Universalism (alamiyah)
                   d. Contains objects of maysir (speculation), gharar (unclear), haram, usura, risywah (gratification), bathil (unfair), and dzalim.


                   Prohibition of financing that has the potential to damage the environment


                   Mandatory AMDAL and PROPER for certain types of businesses. The Bank does not provide financing to companies that
                   receive red and black PROPER ratings. BSI also ensures the following four things in consideration of providing financing:
                   a. There is no pollution in the production process
                   b. There is no waste pollution and there is waste treatment in accordance with regulations
                   c. There are no complaints from residents/community in the surrounding areas where the business is located.
                   d. Compliance with all applicable government rules and regulations.
                   There is a requirement for Industry Acceptance Criteria (IAC) for the palm oil industry that has Indonesian Sustainable Palm Oil
                   (ISPO) and/or Roundtable for Sustainable Palm Oil (RSPO) certification




In order to have a financing portfolio in accordance with Sustainable Development Goals (SDGs) and Maqashid
Sharia, the Company has developed the entire financing process (end-to-end process). This process encompasses
planning, acquisition, monitoring, as well as collection and recovery, catering to both wholesale and retail customers.
The objective is to ensure the effectiveness of managing and mitigating Environmental and Social Risks within the
Company’s operational environment.



01                                                                                                      03
Financing Planning                                                                                      Maintenance & Intensive Monitoring
a.   Determine risk corridors that take into                                                            a.   Monitoring portfolio mix
     account the focus of the industry sector,                                                          b.   Account Mapping and Risk Classifications
     target customers and client tiering.                                                               c.   Annual review
b.   Determine the management threshold and                                                             d.   Watchlist alert
     pipeline management                                                                                e.   Evaluation of Financing Risk Rating Results
c.   Carry out wholesale ratings                                                                        f.   Evaluation of Allowance for Impairment
                                                                                                             Losses
                                                                                                        g.   Monitoring the fulfillment of the covenant
                                                                                                        h.   Monitoring second way out
                                                                   WHOLESALE



02                                                                                                      04
Acquisition Process                                                                                     Optimal Collection & Recovery
a.   Comprehensive analysis process.                                                                    a.   Restructurization
b.   Decision process with Four Eye Principle.                                                          b.   Customer Mapping according to quadrants
c.   Understanding and mastery of business                                                                   and establishing strategies and action plans
     processes.                                                                                         c.   Infrastructure preparation and collection &
d.   Risk mitigation through terms & conditions                                                              recovery system
     and covenants                                                                                      d.   Monitoring Non Performing Financing and
                                                                                                             Write-Offs
                                                                                                        e.   Booster Program




2023 SUSTAINABILITY REPORT                                                                                       PT BANK SYARIAH INDONESIA Tbk              33
Page 36
     Introduction                           Economic Performance            Social Performance                       Environmental Performance




     Sustainability
     Governance




                                                                                       Maintenance & Intensive Monitoring
     Financing Planning
                                                                                       a.    Monitoring portfolio and quality through
     a.   Focus on specific sectors for SMEs
                                                                                             RTTA Report, PQR, CCA, Product Program,
     b.   Focus on segmented and targeted customers
                                                                                             Monitoring, and Stop&Go
     c.   RAC (Risk Acceptance Criteria) designation
                                                                                       b.    Watchlist review and annual review
          and product features
                                                                                       c.    Maintenance scoring system
     d.   Product Program
                                                                                       d.    Monitoring post transaction, covenant, second
     e.   Credit Scoring model
                                                            01                03             way out, committed to payroll, PKS Non Payroll,
                                                                                             result monitoring call/monitoring call result
                                                                                       e.    Review quality leading indicator: PPD, EPD, DG,
                                                                                             dan reason

                                                                   RETAIL

     Acquisition Process                                                                Optimal Collection & Recovery
     a.   Ensuring acquisitions according to target         02                04        a.    Restructurization
          market, product features, and RAC                                             b.    Mobile collection
     b.   Implementation of four eyes principle                                         c.    Enhancement of Collection System
     c.   Verification process that covers income,                                      d.    Monitoring of NPF and WO
          document and customers                                                        e.    Program booster collection & recovery
     d.   Scoring Model Implementation                                                  f.    Claim & Subrogation Monitoring System



     BSI takes a comprehensive approach to managing                    Audit Committee
     various risks, including those related to the environment,        The Bank has an Audit Committee to support the
     society, capital adequacy, and strategic plans for future         implementation of the duties and responsibilities of the
     business development. This ensures that the Bank’s                Board of Commissioners
     operations and financing activities are conducted                 to run effectively. The establishment of the Audit
     in line with its risk appetite. The Board of Directors            Committee refers to Bank Indonesia Regulation (PBI)
     carefully assesses and oversees the Bank’s capital and            No. 11/33/PBI/2009. This committee performs the
     debt structure to ensure it aligns with its strategic             oversight functions of financial information, internal
     goals and risk appetite. This evaluation encompasses              control systems, the effectiveness of audit activities,
     an assessment of the Bank’s funding, investment,                  risk management, compliance, and other tasks, including
     and capital allocation policies to ensure its ability to          overseeing the implementation of sustainable finance.
     navigate dynamic markets conditions and fulfill its
     financial obligations to customers and stakeholders in            Sharia Supervisory Board
     the long run.                                                     The continuity of the sharia banking business is
                                                                       supervised by the Sharia Supervisory Board, which plays
     AUDIT AND SUPERVISION                                             a role in analyzing the reports of the Board of Directors,
     The Bank has an Internal Audit Work Unit (SKAI) which             as well as reports required or requested by the Board
     carries out internal audit functions, namely general              of Directors. The Sharia Supervisory Board also carries
     audit and investigation activities. This activity aims to         out an internal audit function and/or compliance
     ensure that all Bank business activities are carried out          function to determine the quality of compliance with
     in accordance with the sharia principles and applicable           sharia principles in Bank activities, including aspects of
     laws and regulations issued by the government, banking            sustainable finance.
     regulators, bank supervisory authorities, as well as
     internal policies, provisions and procedures established          Internal audit
     by the Bank.                                                      In implementing sustainable finance, Internal Audit
                                                                       conducts annual checks on financing customers who
                                                                       are included in business sectors that have a potential



34   PT BANK SYARIAH INDONESIA Tbk                                                                       2023 SUSTAINABILITY REPORT
Page 37
impact on the environment. The annual inspection            and the Company’s Major Shareholders will prioritize
is carried out periodically. The implementation of the      the interests of the Company and are not allowed to
audit refers to the Bank’s Risk Management Policy           take actions that prioritize personal economic interests
and internal regulations related to the internal control    that may harm and/or reduce the Company’s profits.
system.
                                                            BSI also implements several measures as a preventive
PROBLEMS OF IMPLEMENTING                                    effort against conflicts of interest, such as requiring
SUSTAINABLE FINANCE [SEOJK E5]                              the Bank’s personnel to avoid activities that may
The implementation of sustainable finance has many          create conflicts of interest and promoting honorable
challenges. BSI has a number of challenges it must deal     and responsible actions free from influences that may
with, including:                                            compromise objectivity in task implementation or result
1) limitations on non-MSME’s environmentally sound          in the Bank losing business and/or reputation. They are
   business activity projects (KUBL) that can be            prohibited from misusing the corporate identity of the
   financed by banks,                                       Bank outside the Bank’s interests and with the Bank’s
2) higher risk of non-MSME’s environmental-friendly         consent.
   projects,
3) difficulty in finding insurance companies that want      Prohibition of Risywah (Bribery) [GRI 205-1] [GRI
   to work together to become financing guarantors in       205-2]
   environmental-friendly project of non-MSMEs, to          As part of its commitment to achieve Company
   the lack of awareness of the importance of climate       performance in accordance with expectations, the Bank
   change issues for customers and debtors.                 enforces an Anti-Bribery Policy among its personnel,
                                                            prohibiting them from giving or receiving bribes from
As a means of solution, the Bank also made several          customers.
efforts in facing these challenges, such as:
1) Synchronize of RAKB with the Corporate Plan and          In support of this, the Bank has guidelines for
    the Bank’s Business Plan (RBB),                         implementing an anti-bribery management system that
2) Develop Strategic Initiatives on Sustainability, Gap     helps identify, prevent, and reduce the risks associated
    Analysis, proposed Action Plan, and set time line for   with bribery practices. These guidelines represent BSI’s
    implementation of prioritised action plan.              commitment to implementing an anti-bribery policy
3) Benchmarking with national and global industries         that has been certified to the international standard ISO
    regarding the implementation of Sustainable             37001:2016 for the Anti-Bribery Management System
    Finance,                                                (ABMS). This system assists the Bank in enhancing
4) Adding Social and Environmental Risks to policies        preventive measures and controls against the risk of
    and/or Bank Financing Analysis                          bribery that may occur in the Company’s operations,
5) The Bank publishes Sustainable Finance activities        including the strict implementation of bribery controls,
    more massively, both internally and externally,         ethics training, and continuous risk assessment.
    through print, online, and digital media.
                                                            Additionally, BSI strengthens the implementation of ISO
Prevention of Conflict of Interest                          37001 with ISO 37301 on anti-money laundering. This
In carrying out duties and responsibilities, conflicts      demonstrates the Bank’s compliance with the standards
of interest often arise beyond official duties,             set by applicable laws and regulations. Consequently,
involving personal, family, or other interests that may     it is expected to enhance trust and reputation in the
compromise the objectivity of a bank’s personnel.           eyes of customers and the public, as well as strengthen
Therefore, in decision-making, members of the Board         integrity and credibility in the eyes of stakeholders.
of Commissioners, members of the Board of Directors,




2023 SUSTAINABILITY REPORT                                                           PT BANK SYARIAH INDONESIA Tbk      35
Page 38
     Introduction                    Economic Performance                    Social Performance                 Environmental Performance




     Sustainability
     Governance


     A detailed description of the communication, monitoring and reporting mechanisms related to the prohibition of
     risywah can be found in the discussion in the Bank’s Annual Report.




               The Bank Syariah Indonesia has successfully attained certification



             ISO 37001:2016
             The certification relates to an anti-bribery management system in the field of goods/services procurement and
             vendor management which aims at identifying, detecting and preventing bribery.




     Prohibition of Insiders Behavior
     To prevent Insider Trading, members of the Bank with access to confidential information are forbidden from
     exploiting such information for personal gain or for the benefit of others, which could result in losses for the Bank.
     Consequently, all transactions must be carried out transparently, and any policies should be openly communicated
     to relevant stakeholders.

     Banking System Integrity
     To uphold the integrity of the banking system, it is imperative for all Bank personnel to ensure that they are not
     manipulated for criminal or illegal activities. They are obligated to steer clear of any involvement in money laundering,
     narcotics, or terrorism. These collective efforts serve as self-preventive measures to avoid participation in activities
     that could undermine or diminish the integrity of the banking system in Indonesia.

     STAKEHOLDER ENGAGEMENT [SEOJK E4][GRI 2-29]
     The engagement of stakeholders is an indispensable component for the ongoing success of the company’s business.
     Recognizing that stakeholder involvement can yield sustained benefits for society, the Bank categorizes stakeholders
     based on their proximity and influence on business continuity. Additionally, the Bank actively includes stakeholders
     in policy formulation and program implementation, aligning them with on-the-ground issues and the unique
     requirements of each stakeholder. Feedback from these stakeholders is then considered in shaping material topics.


        Stakeholder     Identification
                                                        Approach                                      Key Topics
           Group            Basis

      Shareholders     Responsibility,   1. General Meeting of Shareholders         1. Strengthening financial performance and
      and              Influence            (GMS) once a year                          sustainability
      Investors                          2. Extraordinary General Meeting of        2. Organizing GMS and EGMS
                                            Shareholders (EGMS), as needed          3. Prepare and present reports
                                         3. Publication of financial statements     4. Distribution of dividends
                                            every quarter                           5. Publication and disclosure of information
                                         4. Annual Report, every year               6. Investor meetings organized by the investor
                                         5. Sustainability report, every year          relations unit




36   PT BANK SYARIAH INDONESIA Tbk                                                                    2023 SUSTAINABILITY REPORT
Page 39
  Stakeholder       Identification
                                                     Approach                                        Key Topics
     Group              Basis

Employee           Dependency        1. Internal communication tools              1. Conducive industrial relations
                                        such as email and internal memos.         2. Fulfillment of workers’ rights in accordance
                                        Implementation as needed.                    with the provisions
                                     2. Self-development according to             3. Equality in self-development, training,
                                        training schedule                            careers.
                                     3. Occupational health, security and         4. Work facilities with attention to security,
                                        safety                                       health, and safety.
                                     4. Employee activities such as sports
                                        and hobbies. Frequency on a regular
                                        basis.
Government         Influence         1. Compliance report, at least once a        1. Compliance with regulations
and Regulators                          year                                      2. Prepare and submit RBB and RAKB
                                     2. Submit the Bank Business Plan (RBB)       3. Prepare and submit reports according to
                                        and RBB Realization Report to the            regulations
                                        Financial Services Authority (OJK).       4. Establish communication with government
                                     3. Submit Sustainable Finance Action            and regulators
                                        Plan to OJK.                              5. Comply with applicable laws
                                     4. Submit reports in accordance with         6. Implementation of anti-corruption policy
                                        applicable regulations. Frequency in
                                        accordance with regulations
                                     5. Cooperation in organizing events as
                                        needed
Customer           Dependency        1. Islamic banking transaction activities    1. Provide product and service information
                                        at the Bank’s office or network           2. Provision of means of resolving obstacles /
                                     2. Contact center, either by telephone or       complaints (24-hour contact center)
                                        other means. Frequency every time.        3. Development of safe, convenient, and
                                     3. Easy, safe and reliable banking              reliable banking networks, products, and
                                        products and services                        services
                                                                                  4. Implementation of anti-corruption and anti-
                                                                                     fraud policies
                                                                                  5. Implementation of customer data security
                                                                                     policies
                                                                                  6. Carrying out customer satisfaction surveys
Local Partners/    Dependency        1. Procurement contract for goods and        1. Fair and transparent procurement process
Suppliers                               services                                     mechanism.
                                     2. Transparent assessment of partners        2. No fees and conflicts of interest in the
                                     3. Signing of integrity pact                    procurement process.
                                                                                  3. Implement an anti-bribery management
                                                                                     system.
Similar Industry   Influence         1. Information on the development,           1. Ease of updating industry developments
                                        opportunities and challenges of the          through membership of industry and
                                        Islamic banking industry                     professional associations
                                     2. Information on regulations related        2. Cooperation in improving capabilities and
                                        to the industry, especially Islamic          competitiveness
                                        banking                                   3. Support the development of a healthy
                                     3. Periodic meetings with banking and           business competition climate
                                        Islamic banking industry associations,
                                        as well as professional associations
Community          Influence,        1. Development of Social and                 1. Fostering harmonious relationships with the
and                Responsibility       Environmental Responsibility (CSR)           community
Environment                             program according to plan.                2. Development and implementation of
                                     2. Support in welfare improvement               TJSL programs to support community
                                        programs                                     empowerment.
                                     3. Ease of access to banking services        3. Preserving the environment
                                     4. Cooperation with ZIS channeling           4. Providing employment opportunities to the
                                        partners in TJSL activities every year.      community in accordance with the needs and
                                                                                     provisions of the Bank
                                                                                  5. Implementing financial literacy programs
                                                                                  6. Increase KKUB financing




2023 SUSTAINABILITY REPORT                                                                      PT BANK SYARIAH INDONESIA Tbk       37
Page 40
     Introduction                        Economic Performance                          Social Performance                    Environmental Performance




     Sustainability
     Governance


     As can be seen from the chart below, BSI’s action plan related to stakeholders’ expectations has been categorized
     according to ISO 26000 - Social Responsibility Guidelines:
            Core Subject ISO                                              BSI’s Response and Action Plan
             26000 Social
             Responsibility                       For Internal Stakeholders *                               For External Stakeholders **
               Guideline

        1      Human Rights        Ensuring employee basic needs and rights in the               Avoid discriminatory practices against
                                   workplace.                                                    customers.

                                   Providing E-care services for communication facilities        Provide Call Center services for
                                   related to employment                                         communication with customers
        2      Labor & OHS         Gender equality                                               Customers feel safe when transacting at the
                                                                                                 BSI Service Office
                                   Employee training

                                   Employee remuneration above the minimum wage
                                   standard applicable in the Bank’s operational areas.

                                   Medical facilities for employees

                                   The Bank always strives to minimize the risk of
                                   accidents and occupational health.
        3      Fair Operating      Prohibition of conflict of interest                           BSI is certified with ISO 37001 on Anti-
               Practices                                                                         Bribery Management System in goods/
                                   Prohibition of rywah (bribery)                                services procurement and vendor
                                                                                                 management.
                                   Prohibition of insider trading

                                   Prevention of corruption
        4      Corporate           CSR management by the Sustainable Finance                     Fulfillment of RAKB and Sustainability
               Governance          Department within SO Corporate Secretary.                     Report documents to the Financial Services
                                                                                                 Authority.
                                   Financing policy
                                                                                                 BSI‘s Zakat distribution partners, BAZNAZ,
                                   SPO Corporate Planning, Bank Business Plan (RBB),             BSI Maslahat, Rumah Zakat
                                   and Sustainable Finance Action Plan (RAKB).

                                   Establishment of UPZ BAZNAS BSI
        5      Consumer Issues     Customer deposit protection guarantee policy                  Customer complaint service through 24/7
                                                                                                 contact center service, either through BSI
                                   Improvement of customer service quality                       Call 14040, or through BSI social media and
                                                                                                 chatbot.
                                   Internalization of customer data confidentiality
                                   commitment within the Bank’s organization.
        6      Environment         Implementing an environmentally friendly culture              BSI’s collaboration with Plasticpay to provide
                                   through the Green Campaign program and energy                 Reverse Vending Machine to encourage
                                   efficiency in the Bank’s work environment.                    people to actively sort and recycle plastic
                                                                                                 bottle waste.
                                   Disbursement of Environmental Business Activity
                                   Category (KKUB) financing based on POJK 51 Year               CSR program in the field of environment
                                   2017.
        7      Community           BSI distributes Corporate Zakat Funds and employee            Distribution of PEN, KUR and MSMEs.
               Empowerment         payroll through UPZ BSI to be channeled to BAZNAS
                                   and BSI Maslahat and optimized for community                  Implementing CSR programs in the social
                                   empowerment programs.                                         sector together with LAZ BSI partners.
      Notes:
      * Internal stakeholders include employees, shareholders, investors, bank management.
      ** External stakeholders include customers, regulators, government, partners and suppliers, environment, community.




38   PT BANK SYARIAH INDONESIA Tbk                                                                                 2023 SUSTAINABILITY REPORT
Page 41
Whistleblowing System Management                        [GRI     Furthermore, the Bank conducts awareness campaigns
2-16]                                                            regarding the WBS reporting system and anti-
The Whistleblowing System (WBS) Reporting Guidelines             gratification efforts, reaching all employees through
serve as an internal control mechanism designed to               desktop computers, the Bank’s website, training
ensure transparency and integrity among employees                sessions, sharing sessions, Taujih Pekanan (internal
and throughout the hierarchy of BSI. The WBS acts                religious advice), as well as notifications to customers,
as a secure platform for reporting witnesses to share            Bank partners, and the general public. A comprehensive
information about potential violations occurring within          discussion of the WBS can be found in the BSI Annual
the Bank.                                                        Report.

BSI has a policy regarding the whistleblowing system             Complaints about the Whistleblowing system as of
which regulates reporting violations, we ensure that             December 31, 2023 were a total of 577 complaints with
any employee who reports such activity in good faith             the composition of the complaints as follows:
is protected from retaliation, discrimination, or other
                                                                      Types of Complaints          Number of Complaints
forms of workplace intimidation. Any reporting is
strictly confidential, and all reports will be thoroughly         Financing                                 48
investigated while respecting the privacy and rights of           Operational                              521
all parties involved. We are committed to maintaining a           Code of Conduct                            8
transparent and ethical work environment in which all
                                                                  Total                                    577
employees feel safe to express their concerns without
fear of intimidation.




From all the gathered complaints, the Bank will examine and conduct an analysis before taking further action. During
the year 2023, the Bank conducted an examination of WBS complaints with the following details:
                                                                             Status
        Types of Complaints                                Currently Being                             Not Deemed Worthy
                                  Already Addressed                               Not yet Addressed
                                                             Addressed                                      of Action

               577                         6                     8                       1                    562


More detailed information regarding GCG implementation in the Company can be found in the Company’s Annual
Report, including:
- Nomination and selection process for the Company’s Board of Commissioners and Board of Directors
- The process of remuneration for the Board of Commissioners and Board of Directors of the Company
- Risk management, including policies, implementation
[GRI 2-9] [GRI 2-10] [GRI 2-19] [GRI 2-20] [GRI 2-21]


Anti-Fraud Policy
BSI has committed to ensuring the continuity of integrity and transparency in all aspects of its operations. In line
with this commitment, the company has adopted a comprehensive anti-fraud policy, which covers stages including:
prevention, detection, investigation, reporting, and sanctioning, as well as monitoring, evaluation, and follow-up.
This policy is designed to identify, prevent and follow up on any form of fraud that may occur within the company.
Detailed information regarding this policy, including procedures, responsibilities, and reporting processes, is available
for all parties to access through the company’s official website.




2023 SUSTAINABILITY REPORT                                                                   PT BANK SYARIAH INDONESIA Tbk   39
Page 42
     Introduction               Economic Performance   Social Performance           Environmental Performance




                                     ECONOMIC
             02                      PERFORMANCE
40   PT BANK SYARIAH INDONESIA Tbk                                          2023 SUSTAINABILITY REPORT
Page 43
“BSI is present as a catalyst for the development
of Sharia Economics in Indonesia, which can
contribute to the national economy as well as
provide broad benefits for the people.”



As the largest sharia bank in Indonesia and one of the                        In its efforts to achieve economic performance targets,
Top 10 Global Islamic Banks, BSI continues to optimize                        the Bank always complies with all banking regulations.
its sustainable economic performance within the Islamic                       The various sharia banking products and services that
financial ecosystem. The Bank consistently accelerates                        we provide are in compliance with applicable Standard
and innovates in such a way that it becomes a financial,                      Operating Procedure (SOP), Technical Operating
social, and spiritual partner for its customers and the                       Guides, and Product Manuals. [GRI 3-3]
community at large. Furthermore, BSI continues with its
commitment to be present throughout the country with                          The Board of Commissioners and the Board of Directors
the aim of contributing to the inclusive development of                       are responsible for supervising and managing financial
Sharia Finance in Indonesia. [GRI 3-3]                                        performance. BSI regularly supervises and evaluates the
                                                                              Company’s Work Plan and Budget, financial statements,
ECONOMIC PERFORMANCE TARGETS                                                  and audit results of the financial statements. The result
AND OBJECTIVES                                                                of the evaluations will become the discussion agenda
BSI implements economic performance strategies                                in joint meetings of the Board of Commissioners and
and targets by seeking to improve efficiency and                              Board of Directors and in the General Meeting of
creating synergy between work units. Until 2023, BSI’s                        Shareholders.
extensive network has been one of our advantages
in our effort to reach communities at large. Recently,                        STRATEGIC MEASURES
BSI has been ranked fifth in terms of the number of                           In its efforts to realize the Bank’s vision and mission,
networks compared to other national commercial banks.                         BSI continuously accelerates, innovates, and optimizes
Compared to other sharia banks, BSI has the largest                           business opportunities through various strategic
network. This is both an opportunity and a challenge for                      measures and policies, among others, as follows:
BSI to consistently provide the best services.



 Strengthening              BSI will work on the wholesale segment with a focus on increasing the customer base and deepening relationships
 Wholesale &                with customers through transactional banking, organizational, and human capital capabilities, as well as offering
 Transactional Banking      comprehensive sharia products and services.
 Strengthening Retail       In line with the government’s focus on driving the economy through MSMEs, BSI will continue to strengthen retail
 Banking                    banking, including through developing business partnerships, sharpening business models, digitalization, and improving
                            business processes.
 Digital Capability         BSI will accelerate mobile capability improvements (API, Product Segment), strengthen data analysis, increase system
 Acceleration               stability, and focus on improving the user experience.
 Working on the             BSI focuses on accelerating the growth of the national ZISWAF and developing the halal industry in Indonesia,
 Potential of the Islamic   such as mosques, hospitals, Islamic boarding schools and education, and the haj and umrah businesses, through the
 Ecosystem                  development of innovative platforms & solutions as well as effective acquisition and implementation.
 Office Network             BSI will focus on structuring the office network by relocating or closing adjacent outlets, increasing the contribution
 Arrangement                margin of small or unprofitable outlets, and shifting branch transactions to digital.
 Doing Inorganic            BSI will strengthen capital in the context of business expansion and increase the share of public ownership in
 Growth                     accordance with regulations by conducting a rights issue. BSI will also explore opportunities for inorganic growth.




2023 SUSTAINABILITY REPORT                                                                                    PT BANK SYARIAH INDONESIA Tbk           41
Page 44
     Introduction                   Economic Performance                Social Performance               Environmental Performance




     Economic
     Performance


     In 2023, BSI’s business development strategy focuses              2) Increasing customer base for Wadiah Saving,
     on:                                                                   Business Saving, and Hajj Saving products.
     a. Financing expansion in segments that have proven               3) Strenghtening of digital trasactional banking
         resilient in the pandemic era, as follows:                        capability, both for institutional and individual
         1) Focus on payroll-based consumer financing                      customers.
             by expanding consumer marketing channel via               4) Enhancement of Digital and Transactional
             digital platform, collaboration with wholesale-               Banking services.
             retail, developer, as well as third party partners.   c. Development of digital capabilities and data
         2) Increase penetration of pawn and gold                      analytics, both for internal and external purposes
             installment products through digital services             of BSI, so as to deliver quality and comprehensive
             (mobile banking), cross selling within existing           services to customers, as well as to speed up BSI’s
             customers, and increasing productivity of sales           business and operational processes.
             agent in its network.                                  d. Strenghtening of risk management and optimising
         3) Increase financing to MSMEs, specificly                    remedial recovery.
             through Sharia People’s Business Credit (KUR)         e. Increasing employee and network productivities.
             by intensifying micro product marketing and
             developing cluster and partnership business           ECONOMIC PERFORMANCE
             model.                                                ACHIEVEMENT [GRI 201-1]
         4) Increase financing to wholesale segment through        By the end of 2023, BSI has been successful in achieving
             development of organisational capabilities and        solid and positive economic performance. The Bank
             Human Resource (HR), focus on improvement             recorded a net profit of Rp5.70 trillion, which increased
             of business processes, expansion of syndication       by 33.88% compared to the previous year. While on
             and value chain business, and development of          sustainable finance performance, BSI has provided
             trade business.                                       financing of Rp57.7 trillion to sustainable business
     b. Focusing business development on low-cost funds,           activities.
         with main strategies as follows:
         1) Increasing acqusition of payroll service of
             targeted customers and increasing penetration
             of funding products in the Islamic Ecosystem.


               Funding                     Financing                                                Financing for
                                                                     Total
               Customers                   Customer                                                 Sustainable Business
                                                                     Financing
                                                                                                    Activities


      19.65            million   1.16         million
                                                              Rp
                                                                   240.3           trillion
                                                                                              Rp
                                                                                                   57.7       trillion




42   PT BANK SYARIAH INDONESIA Tbk                                                             2023 SUSTAINABILITY REPORT
Page 45
Comparison of Product Targets and Performance, Portfolio, Financing or Investment Targets,
Revenue, and Profit and Loss (Rp billion) [SEOJK F2]

RETAIL BANKING
Financing
                                               2023
                 Segment                                               Growth YoY
                                       (in billion Rupiah)

Retail Banking                              42,258                      12.29%
SME                                         19,346                       2.40%
Micro                                       22,912                      22.26%
Pawn                                          7,198                     21.38%
Mortgage                                    52,517                       9.25%
Automotive                                    4,186                     51.61%
Multipurpose                                51,336                      20.14%
Pension                                     14,626                      13.94%
Card                                            684                     25.57%



WHOLESALE BANKING
Financing
                                               2023
                 Segment                                               Growth YoY
                                       (in billion Rupiah)

Corporate                                   54,542                      18.21%
Commercial                                  12,969                      17.28%
Total                                       67,511                      18.03%



THIRD PARTY FUND
                                               2023
                 Product                                               Growth YoY
                                       (in billion Rupiah)

Demand Deposit                              53,201                      19.50%
Saving Deposit                             124,726                       7.08%
   Wadiah Savings                           47,026                       6.36%
   Non Wadiah Savings                       77,700                       7.51%
Time Deposit                               115,848                      15.29%




2023 SUSTAINABILITY REPORT                                       PT BANK SYARIAH INDONESIA Tbk   43
Page 46
     Introduction                     Economic Performance                      Social Performance                   Environmental Performance




     Economic
     Performance


     Realization of Sustainable Finance Implementation (Rp billion, unless stated otherwise)
     [SEOJK F3]

                     SUSTAINABLE BUSINESS ACTIVITIES CATEGORY
                                                                                                      2023                 2022
                                  (in billion Rupiah)

      a. Renewable Energy                                                                             1,072.23            1,135.35
      b. Energy Efficiency                                                                                    -                   -
      c. Pollution Prevention and Control                                                                     -                   -
      d. Management of Living Natural Resources and Sustainable Land Use                              4,805.87            3,095.21
      e. Conservation of Land and Water Biodiversity                                                          -                   -
      f. Environmentally-friendly Transportation                                                        47.26                34.65
      g. Sustainable Water and Wastewater Management                                                    94.06               114.63
      h. Climate Change Adaptation                                                                            -                   -
      i. Products that can Reduce use of Resources and Produce Less Pollution (Eco-                   5,806.99            4,497.89
         Efficient)
      j. Green Building that meets National, Regional, and International Standards or                  163.19               190.12
         Certifications
      k. Business Activities and/or Other Environmentally-Friendly Activities                          245.09               258.79
      Green Financing (KKUB)                                                                         12,234.69            9,326.65
      l. MSME Activities                                                                             45,468.99           41,823.61
      ESG Financing/Sustainable Financing (KKUB)                                                     57,703.68           51,150.26
      ESG Financing (KKUB) Ratio                                                                       24.07%              24.70%
      Sustainable Financing to Total Financing




                                                                         At the same time, in order to implement sustainable
                                ESG
                                                                         finance measures, BSI has conducted a special study
                                Financing
                                                                         of the financial implications and opportunities of

                     24.07
                                                                         climate change to support operational preparation in
                                       %                                 the form of Business Impact Analysis (BIA) and Risk
                                                                         Assessment (RA) reviews. The Bank has also carried out
                     Ratio of ESG financing portfolio
                     to total financing portfolio                        natural disaster simulation drills as part of its Business
                                                                         Continuity Management (BCM) at each work unit. [GRI
                                                                         3-3][GRI 201-2]




44   PT BANK SYARIAH INDONESIA Tbk                                                                           2023 SUSTAINABILITY REPORT
Page 47
       01                                                      02                                  03
       Conducting analysis of risk related to climate          Conducting in-depth             Conducting mitigations in
       change and its impacts to Bank’s operations:            analysis of issues related      risk management, both in
                                                               to the impact of climate        terms of internal changes
       Increase of operational     Increased risk in
       risk due to external        financing due to            change on the Bank’s            in behaviour that are more
       factors that could occur    debtors’ failure to         financial.                      environmentally friendly,
       in work units as a result   fulfill their obligations                                   and in terms of the impact
       of natural disasters        if their businesses
       such as floods, forest      are vulnerable and                                          on funding to certain
       fires, and drought.         affected by climate                                         business sectors.
                                   change.




SUSTAINABLE FINANCE PORTFOLIO
In implementing sustainable finance measures, BSI refers to the Sustainable Finance Action Plan (RAKB) guidelines.
The RAKB 2023 document contains the Sustainable Finance Action Plan for a period of one year, i.e., 2023, and for
a five-year period, i.e., from 2021 to 2025, as well as the strategy to implement the plan according to the set targets
and timelines. In order to plan and carry out the implementation of the five-year Sustainable Finance Action Plan, the
Bank has conducted a synchronization of objectives and strategies that are contained in the Bank’s Corporate Plan
and the Bank’s Busines Plan (RBB).

In 2023, BSI has continuously improved its sustainable finance activities based on the three pillars, i.e. Sustainable
Banking, Sustainable Operation and Sustainable CSR, and Financial Inclusion. These activities are in line with the
objective of BSI, which is to continue to grow positively by becoming a partner in financial, social, and spiritual
matters for society. The positive growth of green financing, the increase in green activities, and the implementation
of a green economy based on maqoshid syariah have contributed positive values to sharia banking.

Portfolio of Economic Sector Funding
Throughout 2023, the Bank has successfully disbursed funding in total of Rp240.32 trillion to business players and
achieved 100.55% of the set target.

Financing Based on Economic (Rp billion)
 No.                                          Sector                                        2023              Percentage (%)

 1.     Agriculture, Hunting and Forestry                                                   17,124                 7.13%
 2.     Fisheries                                                                             765                  0.32%
 3.     Mining and Exploration                                                               2,393                 1.00%
 4.     Manufacturing Industry                                                              11,806                 4.91%
 5.     Electricity, Gas and Water                                                           4,768                 1.98%
 6.     Construction                                                                        19,833                 8.25%
 7.     Wholesale and Retail Trade                                                          17,484                 7.28%
 8.     Accommodation, Food & Beverage                                                       2,758                 1.15%
 9.     Transportation, Storage and Communication                                            8,346                 3.47%
 10.    Financial Intermediary                                                               5,870                 2.44%




2023 SUSTAINABILITY REPORT                                                                      PT BANK SYARIAH INDONESIA Tbk   45
Page 48
     Introduction                       Economic Performance                Social Performance                      Environmental Performance




     Economic
     Performance

      No.                                      Sector                                            2023                Percentage (%)

      11.     Real Estate, Leasing and Business Service                                          3,868                   1.61%
      12.     Government Administration, Defense, and Mandatory Social Insurance                        -                0.00%
      13.     Education Service                                                                  4,499                   1.87%
      14.     Healthcare and Social Services                                                     6,818                   2.84%
      15.     Socio-Culture, Entertainment, and Other Individual Services                        3,315                   1.38%
      16.     Household Services                                                                   160                   0.07%
      17.     Unclear definition Activities                                                      4,499                   1.87%
      18.     Household                                                                     130,481                     54.30%
      19.     Other Non-Business Sectors                                                            30                   0.01%
      Total                                                                                 240,316




     As MSMEs are one of the sectors that play an important role in the national economy, funding for MSMEs is also
     a priority program of BSI. In 2023, the Bank continued to disburse financing to ESG (Environmental, Social, and
     Governance)-oriented MSMEs, ranging from agricultural to household sectors of Rp45.56 trillion.



     MSME Portfolio by Sector (Rp billion)
      No.                                      Sector                                            2023                Persentase (%)

       1.     Agriculture, Hunting and Forestry                                                  9,508                  20.87%
       2.     Fisheries                                                                            759                   1.67%
       3.     Mining and Exploration                                                               253                   0.56%
       4.     Manufacturing Industry                                                             3,062                   6.72%
       5.     Electricity, Gas and Water                                                           163                   0.36%
       6.     Construction                                                                       1,549                   3.40%
       7.     Wholesale and Retail Trade                                                     14,677                     32.22%
       8.     Accommodation, Food & Beverage                                                     2,457                   5.39%
       9.     Transportation, Storage and Communication                                            985                   2.16%
       10.    Financial Intermediary                                                             1,200                   2.63%
       11.    Real Estate, Leasing and Business Service                                          1,655                   3.63%
       12.    Government Administration, Defense, and Mandatory Social Insurance                        -                0.00%
       13.    Education Service                                                                  3,045                   6.68%
       14.    Healthcare and Social Services                                                     2,963                   6.50%
       15.    Socio-Culture, Entertainment, and Other Individual Services                        3,141                   6.89%
       16.    Household Services                                                                   136                   0.30%
       17.    Unclear definition Activities                                                             -                0.00%
       18.    Household                                                                                 -                0.00%
       19.    Other Non-Business Sectors                                                                3                0.01%
              Jumlah                                                                         45,558




46   PT BANK SYARIAH INDONESIA Tbk                                                                          2023 SUSTAINABILITY REPORT
Page 49
                 Distribution of
                                                                 Fostered                                     People’s Business Credit
                 Financing Fund
                                                                 MSMEs                                        (KUR) financing
                 to MSME
        Rp
             45.5            trillion              3,009                Fostered MSMEs
                                                                                                     Rp
                                                                                                          20.98                trillion



ENVIRONMENTALLY-FRIENDLY BUSINESS PORTFOLIO
BSI’s sustainable financing or environmentally oriented business is carried out based on the criteria and Categories of
Sustainable Business Activities (KKUB) established by OJK in the Technical Guidelines of POJK No. 51/POJK.03/2017.
Based on these guidelines, BSI identifies sustainable financing consisting of MSME financing and non-MSME green
portfolios.

In addition, BSI also has a Corporate Plan (Corplan) and Standard Operating Procedures (SOP), which serve as
guidelines in preparing the RAKB and Bank Business Plan (RBB), including in developing the sustainable finance priority
program. This document regulates the procedures for the financing process for debtors who have environment-
oriented business activities.

The bank has green finance criteria, which is one of the considerations in providing financing. Every prospective
debtor’s business must meet the criteria for an analysis of environmental impacts, including:




  No pollution in the production        No pollution and waste               No complaints from residents          Compliance with all applicable
  process                               treatment according to               in the business premises              government regulations, such
                                        regulations                                                                as having a business license




After all the criteria are fulfilled, the Bank will then carry out several stages as follows:


  01                      02                        03                      04                       05                       06
Conducting evaluation   Supervision and          If the results have a    If there are customers The Bank also              In the future, the
and supervision of      evaluation are           high potential ESG risk, who are under            conducts internal        Bank plans to provide
customer business       conducted through        the Bank may conduct surveillance due             capacity building by     education or training
progress every three    several communication    a review of the          to indications of        providing training on    programmes related to
months                  media including video    financing provided       environmental or social sustainable finance       ESG to debtors
                        conference, on the                                problems, the Bank       awareness, e-Module
                        spot visit, consultant                            will provide assistance, preparation, as well
                        assistance, quarterly                             quarterly and annual     as digital learning on
                        watchlist review, and                             watchlist reviews        sustainable finance
                        annual reviews                                                             socialisation of
                                                                                                   Business and Support
                                                                                                   Units




In 2023, BSI carried out an evaluation process based on these criteria, and there are no customers who have
significant environmental and social issues.




2023 SUSTAINABILITY REPORT                                                                                  PT BANK SYARIAH INDONESIA Tbk           47
Page 50
     Introduction                    Economic Performance                Social Performance               Environmental Performance




     Economic
     Performance


     IMPROVING THE ISLAMIC ECOSYSTEM
     BSI is committed to encouraging the development of a strong and comprehensive Islamic ecosystem, starting from
     Ziswaf, the ecosystem of Islamic Schools and Islamic Boarding Schools, the Mosque Ecosystem, and the Hajj and
     Umrah ecosystem. The Bank continues to encourage the improvement of the Islamic ecosystem, which has great
     potential in terms of business, human resources, and transactions.

     Achievement of BSI’s Islamic Ecosystem in 2023

               Corporate                        Employee                                                Hajj
                                                                            Ziswaf
               Zakat                            Zakat                                                   Ecosystems

      Rp
            190           billion
                                     Rp
                                          33       billion
                                                                    Rp
                                                                         1.5         trillion
                                                                                                Rp
                                                                                                     14.6          trillion
                                                                    Government & Non-           Total outstanding Hajj and
                                                                    Government Ziswaf with      Umrah ecosystems with
                                                                    31,629 customers            4,495,944 customers



                    Islamic School              Mosque                    Pesantren                       Halal
                    Ecosystem                   Ecosystem                 Ecosystem                       Industry

         Rp
              5.6         trillion
                                        Rp
                                             4.6       trillion
                                                                  Rp
                                                                       1.1       trillion
                                                                                                  Rp
                                                                                                       1    trillion
         Outstanding amount of          Total outstanding of      Outstanding amount of           Outstanding amount of
         Islamic school ecosystem       mosque ecosystem with     pesantren ecosystem with        halal industry with 61,277
         with 331,327 customers         550,251 customers         66,355 customers                customers




     INFORMATION TECHNOLOGY-BASED SERVICES
     With the development of information and communication technology, BSI took the initiative to innovate by presenting
     digital branch, e-channel, e-banking, and e-branch services. Through this technology-based service, customers’
     financial transaction needs can be met without having to visit the branch. Indirectly, this transaction process not only
     provides comfort, convenience, and efficiency but also helps to reduce the carbon emissions generated by customer
     transport vehicles. [F.26]

     Supporting the Laku Pandai Program
     BSI has a Laku Pandai Agent called BSI Smart agent as a form of support for the development of the branchless
     banking program from the Financial Services Authority (OJK). BSI Smart can help people who do not have access
     to banking services conduct Islamic banking financial transactions. The various transactions that can be carried out
     include deposits, withdrawals, transfers, or bookkeeping, as well as opening an account so that they can receive the
     same banking services as other customers.

     All BSI Smart agents have been provided with a briefing and training program to understand the product, product
     features, benefits, procedures, service quality, and introduction to supporting facilities. With the spirit of inclusive
     financial service, by the end of 2023, BSI has continued to expand its Laku Pandai program to produce 86,200 BSI
     SMART agents.




48   PT BANK SYARIAH INDONESIA Tbk                                                              2023 SUSTAINABILITY REPORT
Page 51
                                                     Total                                 Transaction
               BSI Smart Agent                       Transaction                           Amount


       86,200               Agent
                                             Rp
                                                  19.6         million
                                                                                    Rp
                                                                                         43.8         trillion


FINANCIAL PRODUCT AND SERVICES RESPONSIBILTIES [SEOJK F27]
The Bank always ensures that BSI’s Islamic banking products and services can be obtained and enjoyed by all
customers, regardless of gender, race, ethnicity, physical, and faith backgrounds. All customers have equal rights to
use the products and services we provide through procedures in accordance with applicable policies and regulations.
[OJK F.17][OJK F.27]


Pursuant to the Standard Operating Procedures for New Products and/or Activities (SPO PAB), the Bank provides clear
information on products and services issued, such as information on deposit products, loans, and banking services.
The information is conveyed through several communication media, such as websites, social media, brochures, etc., as
well as through our customer service and banking agents. In addition, Group Marketing Communication also develops
marketing communication strategies and programs that refer to advertising ethics. This work unit also monitors
issues in the media related to the Bank’s products and services to mitigate product and service communication risks.
[OJK F.18][GRI 417-1]


Islamic financial statements also provide transparent features regarding available products, their costs, benefits, and
risks. In 2023, no products were recalled from the market, and no fines or other legal sanctions were imposed as a
result of alleged non-compliance or violations of applicable regulations relating to misinformation about products and
services and marketing communication materials. [OJK F.18][OJK F.29][GRI 417-2][GRI 417-3]

Furthermore, creditors’ rights at BSI are always protected through the application of Sharia principles governing
financial transactions, which not only prioritize fairness and transparency but also ensure that the rights of all parties,
including creditors, are respected and protected. The Bank maintains strict monitoring of assets and liabilities to
ensure sound liquidity and solvency. In addition, the application of Sharia-compliant Akad in financing products
guarantees the creditor’s right to receive repayment of funds in accordance with the predetermined agreement. The
Bank also complies with the regulations of the Financial Services Authority (OJK) and prudential principles to provide
an extra layer of protection for creditors.

Identification of Potential Negative Impacts and Actions Plan [OJK F.28] [GRI 2-25]
Although the Bank’s operations do not directly interact with the environment, BSI recognizes that banking activities
can still have a negative impact on the environment and society. Therefore, BSI has identified potential negative
impacts of the Bank’s operations and planned actions to mitigate these impacts, including the following:




2023 SUSTAINABILITY REPORT                                                                PT BANK SYARIAH INDONESIA Tbk       49
Page 52
     Introduction                       Economic Performance                     Social Performance                   Environmental Performance




     Economic
     Performance

         Types of Potential
                                         Potential negative impact                                    Action plan
              Impact

      Greenhouse gas (GHG)         GHG emissions can cause climate         BSI is committed to reducing GHG emissions by increasing
      emissions from the           change                                  energy efficiency in the Bank’s buildings, replacing
      Bank’s operations                                                    operational vehicles with more environmentally friendly
                                                                           vehicles, and promoting a low-carbon and environmentally
                                                                           friendly lifestyle among employees.
      Use of natural resources     Excessive use of natural resources      BSI is committed to using natural resources wisely and
                                   can cause environmental damage,         optimizing their use. The Bank will also promote energy and
                                   decrease air and water quality,         water savings among employees and raise public awareness
                                   and cause negative impacts on the       about the importance of conserving natural resources.
                                   surrounding community.
      Financial risks related to   Climate change may increase             BSI will continue to monitor financial risks related to climate
      climate change               financial risks for BSI, particularly   change and develop effective risk mitigation
                                   with respect to the risk of             strategies. The Bank will also strengthen risk management
                                   loss due to natural disasters.          practices and promote sustainable business practices among
                                                                           employees.



     Protecting Customer Data Privacy
     BSI recognizes that in this digital era, customer data privacy is a must that we must maintain. Therefore, in accordance
     with POJK No. 1/POJK.07/2013 on Consumer Protection in the Financial Services Sector and Standard Procedures
     for Fund Raising Business and SPO for Customer Protection and Complaints, the Bank always strives to provide a
     strict authorization system through parties with responsibility and authority.

     In this case, the Group Chief Information Security Officer (CISO) has duties and responsibilities for maintaining data
     security and customer privacy. On a regular basis, the CISO conducts security awareness activities to strengthen
     security parameters (firewall, waf, threat intel), conducts pentests according to the provisions, and conducts takedown
     services to detect fraud. Meanwhile, CISO mitigation is carried out through digital threat monitoring, which is a
     layered security test.

     BSI has also implemented a security awareness education program through various channels, such as BSI Mobile, its
     website, social media, and BSU (webinar). The objective of this program is to educate and raise customer awareness
     about the security and privacy of their data. In addition, to ensure the security and protection of customers when
     using BSI’s services, the Bank has measured the effectiveness of customer privacy. BSI evaluates BSI’s privacy policy
     so that it can be implemented and understood by customers.

     The 2023 measurement results show that the BSI privacy policy is effective and understood by customers. Most
     customers feel safe and secure when using BSI services. Going forward, BSI will continue to improve customer
     privacy and security through other innovative programs.



     Throughout 2023, all complaints related to customer data privacy have been followed up on and responded to well
     by the Bank. In the event of a customer complaint related to cybersecurity, BSI validates the report for escalation to
     the Ministry of Communications and Information Technology (KOMINFO). In addition, the Bank also cooperates with
     third parties to monitor customer privacy and reports regularly to KOMINFO. [GRI 418-1]




50   PT BANK SYARIAH INDONESIA Tbk                                                                          2023 SUSTAINABILITY REPORT
Page 53
TOP 5 TYPES OF COMPLAINTS RECEIVED IN 2023 [GRI 418-1]


                                                       BSI ATM Cash
                 BI Fast Transfer                                                           TOP Up Dana
                                                       Withdrawal


         71,039                             58,362                                 41,054
                               Purchase/                                CRM Machine
                               Top-up                                   Cash Deposit


                        39,809                                    28,555
Financial Literacy and Inclusion
In support of the national financial literacy program, BSI took the initiative to carry out various educational activities,
such as releasing financial literacy-related content on social media and websites, as well as conducting several training
programs. We also strengthen synergies with various parties in improving Islamic financial literacy, one of which is by
collaborating with various universities to develop the Islamic ecosystem among the academic community and provide
financial literacy to students.

Customer Satisfaction Survey [SEOJK F30]
The results of a Satisfaction, Loyalty and Engagement (SLE) Index survey in 2023, published by Infobank in 2024,
show a significant increase. This shows that the Company has succeeded in increasing the level of satisfaction, loyalty
and engagement of its customers in that period. In turn, it reflects on the Company’s consistent efforts to improve
service quality and strengthen relationships with customers, which ultimately will have a positive impact on overall
business performance and growth.


                              Satisfaction, Loyalty, and Engagement (SLE) Index




                                             52.50%                         60.60%
                                               Customer Satisfaction         Customer Satisfaction
                                                   Survey 2022                   Survey 2023




Information and Complaint Services [SEOJK F24]
To facilitate customers and the public in accessing information, BSI has a product and service information centre,
among others through:
1. Website with the address of www.bankbsi.co.id.
2. Social media: Facebook, Twitter, Telegram, Instagram.
3. BSI Call 14040.
4. AISYAH chatbot.
5. Convenience of mobile and internet banking facilities, as well as the Bank’s Branch Offices and ATMs.




2023 SUSTAINABILITY REPORT                                                                 PT BANK SYARIAH INDONESIA Tbk      51
Page 54
     Introduction                 Economic Performance              Social Performance              Environmental Performance




     Economic
     Performance


     In addition, as a form of consumer protection, the        6. Financial Services Authority Regulation No. 17/
     Bank also provides a means for customers to submit            POJK.07/2014 concerning Alternative Dispute
     complaints. Currently, customer complaints received           Resolution Institutions in the Financial Services
     by the Bank are managed by the Customer Care Group.           Sector.
     The complaint channels that can be used by customers      7. Financial Services Authority Regulation No. 65/
     to submit complaints are as follows:                          POJK.03/2016 concerning Implementation of Risk
     1. BSI Call 14040.                                            Management for Sharia Commercial Banks and
     2. E-mail contactus@bankbsi.co.id.                            Sharia Business Units.
     3. Customer Service at the nearest Bank Syariah           8. Regulation of Members of the Board of Governors
         Indonesia branches.                                       Number 23/17/PADG/2021 concerning Procedures
     4. Mobile banking.                                            for Implementing Bank Indonesia Consumer
                                                                   Protection.
     In 2023, BSI has received 469,851 complaints from         9. Financial Services Authority Regulation No. 31/
     customers, and all have been resolved (100%). The             POJK.07/2020 Concerning the Implementation of
     Bank continues to be committed to providing prompt            Consumer and Community Services in the Financial
     responses to customer complaints. Complaints by               Services Sector by the Financial Services Authority.
     channel received are as follows:                          10. Financial Services Authority Regulation No. 12/
                                                                   POJK.01/2017 concerning Implementation of Anti-
                                                                   Money Laundering and Counter-Terrorism Financing
           Complaint Channels        Number of Complaints
                                                                   Programs.
      Call Center                            56,828            11. Bank Indonesia Regulation No. 22/20/PBI/2020
      Mobile Banking                        324,105                concerning Bank Indonesia Consumer Protection.
      Social Media                            2,246
                                                               12. Financial Services Authority Regulation No. 61/
                                                                   POJK.07/2020 concerning Alternative Settlement
      Branch Offices                         85,966
                                                                   Institutions for the Financial Services Sector.
      Head Office                               706            13. Financial Services Authority Regulation No. 6/
      Total                                 469,851                POJK.07/2022        Concerning      Consumer    and
                                                                   Community Protection in the Financial Services
     In carrying out its operational activities, BSI always        Sector.
     refers to the policies and regulations applicable in      14. Circular Letter of the Financial Services Authority
     Indonesia, namely:                                            Number 30/SEOJK.07/2017 concerning the
     1. Law of the Republic of Indonesia No. 8 of 1999             Implementation of Education in order to increase
         concerning Consumer Protection and all of its             Financial Literacy for Consumers and/or the
         amendments.                                               Community.
     2. Law of the Republic of Indonesia No. 21 on 16          15. Circular Letter of the Financial Services Authority
         July 2008 concerning Islamic Banking and all of its       No. 7/SEOJK.07/2015 concerning Guidelines for
         amendments.                                               Assessment of Alternative Dispute Resolution
     3. Law of the Republic of Indonesia No. 4 of 2023             Institutions in the Financial Services Sector
         concerning the Development and Strengthening of       16. Circular Letter of the Financial Services Authority
         the Financial Sector                                      No.13/SEOJK.07/2014 concerning the Standard
     4. Bank Indonesia Regulation No. 11/33/PBI/2009 on            Agreement and all amendments thereto.
         7 December 2009 concerning the Implementation         17. Circular Letter of the Financial Services Authority
         of Good Corporate Governance for Sharia                   No. 17/SEOJK.07/2018 concerning Guidelines for
         Commercial Banks and Sharia Business Units and all        Implementing Consumer Complaint Services in the
         their amendments.                                         Financial Services sector.
     5. Financial Services Authority Regulation No. 18/
         POJK.07/2018 concerning Consumer Complaint
         Services in the Financial Services Sector.




52   PT BANK SYARIAH INDONESIA Tbk                                                         2023 SUSTAINABILITY REPORT
Page 55
18. Circular Letter of Financial Services Authority No. 50/SEOJK.03/2017 concerning Reporting and Requesting
    Debtor Information Through the Financial Information Service System (SLIK)
19. Bye Laws on October 30, 2009 concerning Blocking Customer Deposits and all their amendments.
20. The Articles of Association of PT Bank Syariah Indonesia and all amendments thereto.
21. PT Bank Syariah Indonesia’s Internal Control System Policy and all of its amendments
22. Risk Management Policy of PT Bank Syariah Indonesia and all of its amendments.
23. Legal, Compliance and AML CTF Policy of PT Bank Syariah Indonesia and all their amendments.
24. Operational Risk Management Standard Control Procedures (SPP) and all amendments thereto.
25. Standard Procedures for Policies and Procedures-Making for PT Bank Syariah Indonesia and all their amendments.
26. Operational Technical Manual (OTM) of Fund Collection of PT Bank Syariah Indonesia and all its changes.

Meanwhile, in terms of recording customer complaints, the Bank uses the Complaint Handling Management System
(CHMS) application with the following flow:


  01                  02                   03                    04                    05                     06


 Customers submit     Bank officers will    Customer              Data recorded in     Complaints that         Follow-up results
 complaints through   input complaints      will receive a        the CHMS will be     have not been           and settlement
 the channels         submitted by          notification email    monitored and        resolved at the time    information from
 described above      customers             containing the        followed up by the   the complaint was       the relevant
                      into the Complaint    complaint number      Customer Care        submitted will be       Work Unit will be
                      Handling              as proof that the     Group Unit           followed up by the      forwarded to the
                      Management System     complaint has been                         Customer Care Unit      recipient of the
                      (CHMS)                received by the                            and related Work        complaint receiving
                                            Bank                                       Units                   unit




Complaints submitted by customers can be divided into 2 (two) types, namely:
a. Verbal complaints, which consists of:
   • Complaints must be responded to and/or resolved by the Complaint Recipient Work Unit/Customer Care
      Work Unit/Relevant Work Unit within 3 (three) working days after the complaint is received.
   • If the complaint cannot be resolved within 3 (three) working days, the Complaint Receiving Work Unit is
      obliged to ask the customer to submit his complaint in writing.
b. Written complaints, which consists of:
   • Complaints must be resolved by the Complaint Recipient Work Unit/Customer Care Work Unit/Relevant
      Work Unit within a maximum of 14 (fourteen) working days after the complaint is received.
   • If the complaint cannot be resolved within 14 (fourteen) working days, the recipient of the complaint must
      submit written information on the time extension to the customer.
   • Banks can extend the complaint resolution period up to the next 20 (twenty) working days (if necessary).




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     Introduction                   Economic Performance                Social Performance                 Environmental Performance




     Economic
     Performance


     The Bank has a platform called BSI Call that makes it easier for customers and the general public to submit complaints.
     The Bank also has a mechanism for filling out a complaint/request form available at all BSI branch offices throughout
     Indonesia. All complaints received will be forwarded and recorded by the Customer Handling Unit and recorded
     through the Complaint Handling Management System (CHMS). These complaints are categorized into four, namely:
     Products, Processes/Transactions and Facilities, Services, and Banking Crimes.

     Throughout 2023, BSI received 469,851 complaints and 100% of these complaints have been resolved.




                                        Number of Complaints Received in 2023



                    435,122                   5,150                  28,461                   1,118
                      Transaction        Banking External Crimes       Products                 Services
                       Process &
                       Facilities




                                                100% STATUS CLOSED




54   PT BANK SYARIAH INDONESIA Tbk                                                             2023 SUSTAINABILITY REPORT
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2023 SUSTAINABILITY REPORT   PT BANK SYARIAH INDONESIA Tbk   55
Page 58
     Introduction               Economic Performance   Social Performance           Environmental Performance




                                     SOCIAL
             03                      PERFORMANCE
56   PT BANK SYARIAH INDONESIA Tbk                                          2023 SUSTAINABILITY REPORT
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“Bank Syariah Indonesia is committed to managing
the impact of all the company’s operational
activities by implementing social and environmental
responsibility (CSR) programs, which are
implemented through aspects of employment,
occupational health and safety, and community
empowerment in accordance with government
regulations on social impact as part of fulfilling ESG
(Environmental, Social, and Governance) aspects.”


EMPLOYMENT PRACTICES                                               by building a culture, environment, and working
The Bank has established a Human Capital Roadmap                   relationships that are valuable to every BSI person.
to support the transformation of BSI’s organization and            We also respect human rights, diversity, safety,
Human Resources (HR) to be innovative and proactive                comfort, health, and support the development of each
in responding to future challenges and changes. The                individual’s potential so as to provide excellent service
focus of the Human Capital strategy in 2023 is to                  to the community. [SEOJK F18][SEOJK F19]
increase employee productivity, improve business
processes, align performance with rewards, accelerate              Composition and Distribution of BSI
employee capability development, and strengthen the                Employees
integration of the Company’s risk awareness culture.               [GRI 2-7] [GRI 405-1]
The focus aims to strengthen the fundamental policies              BSI has recorded the composition and distribution of
of human capital.                                                  employees until the end of 2023. The data showed
                                                                   that the total number of BSI employees spread across
To realize this goal, under the Director of Compliance             our operational areas throughout Indonesia is 17,909
& Human Capital, BSI continues to provide a rewarding              people. Of these, there are 7,367 female employees
work experience and become an employer of choice                   and 10,542 male employees.




                                                           2022                                      2023
        Based on Gender and
          Contract Status                      Permanent        Non Permanent          Permanent           Non Permanent
                                                (PKWTT)       (PKWT – Contract)         (PKWTT)          (PKWT – Contract)

 Male                                           10,572                436                  10,220                322
 Female                                          7,064                509                   7,025                342
                                      Total     17,636                945                  17,245                664
                                                                   18,581                                     17,909
 Notes: There is no part-time scheme at BSI.




2023 SUSTAINABILITY REPORT                                                                    PT BANK SYARIAH INDONESIA Tbk    57
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     Introduction                               Economic Performance                                Social Performance                      Environmental Performance




     Social
     Performance


              Based on Gender and                                             2022                                                   2023
                Education Level                                Male                         Female                        Male                  Female

      Doctorate                                                     9                              2                         7                        3
      Magister                                                   632                           268                         652                     291
      Bachelor                                                9,285                          6,430                        8,943                  6,257
      Diploma                                                 1,033                             865                        910                     810
      Senior High School                                          49                               8                        30                        6
      Junior High School                                             -                              -                         -                       -
      Elementary                                                     -                              -                         -                       -
      Others                                                         -                              -                         -                       -
      Total                                                  11,008                          7,573                       10,542                  7,367
                                                                             18,581                                                  17,909



                Based on Gender                                               2022                                                   2023
                  and Position                                 Male                         Female                        Male                  Female

      Board of Commissioners                                        9                               -
      Director                                                      8                              2
      Executive Manager (PE)                                        3                              1
      Senior Manager                                              68                             20                         75                      21
      Middle Manager                                             333                             96                        352                     103
      Manager                                                 1,703                             515                       1,702                    538
      Officer                                                 3,919                          2,169                        3,679                  2,148
      Staff                                                   4,985                          4,773                        4,734                  4,557
                                                             11,008                          7,573                       10,542                  7,367
      Total*
                                                                             18,581                                                  17,909
      Notes: Total employees in this table include Board of Commissioners, Board of Directors, and Executive Managers.




                Based on Gender                                               2022                                                   2023
                 and Age Group                                 Male                         Female                        Male                  Female

      < 25 years                                                  81                           170                          76                     158
      25-30 years                                             1,823                          2,367                        1,393                  2,040
      30-35 years                                             2,771                          2,320                        2,419                  2,056
      35-40 years                                             3,193                          1,671                        3,294                  1,967
      40-45 years                                             1,876                             678                       1,959                    698
      45-50 years                                                860                            252                       1,004                    334
      > 50 years                                                 404                            115                        397                     114
                                                             11,008                          7,573                       10,542                  7,367
      Total*
                                                                             18,581                                                  17,909




58   PT BANK SYARIAH INDONESIA Tbk                                                                                                2023 SUSTAINABILITY REPORT
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                                                    2022                                     2023
     Based on Gender and Job
       Placement Location
                                         Male                Female               Male                  Female

 Head Office                             3,245               1,414                3,278                  1,495
 Region I – Medan                        1,283                 811                1,223                      801
 Region II – Palembang                     637                 470                  598                      454
 Region III – Jakarta                      882                 626                  830                      594
 Region IV – Bandung                       693                 766                  640                      707
 Region V – Semarang                       534                 572                  516                      555
 Region VI - Surabaya                      679                 477                  609                      464
 Region VII – Indonesia Timur              767                 587                  714                      562
 Region VIII – Makassar                  1,241                 950                1,137                      874
 Region IX – Aceh                          451                 425                  425                      399
 Region X - Banjarmasin                    596                 475                  572                      462
                                        11,008               7,573               10,542                  7,367
 Total*
                                                    18,581                                  17,909



          Workers who are not Employees [GRI 2-8]                     2022                           2023

 Outsourcing                                                          8,045                          6,966




FAIR AND QUALITY RECRUITMENT                                 In order to find competent and qualified candidates
The recruitment process at BSI is done with the aim of       and develop the potential of Indonesia’s brightest
getting the best and most qualified human resources          young men and women with BSI, we work with various
so that they are able to contribute maximally to             external parties, such as the mass media, career centers
the Company’s business activities and operational            in various universities, and headhunters. BSI also
performance. In this regard, BSI is committed to             firmly opposes all forms of forced labor and does not
diversity, equality, and non-discrimination in the Bank’s    employ minors, as stated in the recruitment policies,
work environment, which is then presented in various         employment contracts, and company regulations that
HR management policies and programs through the              have been socialized to all BSI personnel as well as
coordination of Human Capital Services Group. One of         partners and suppliers. [SEOJK F18][SEOJK F19][GRI
the forms of our commitment is to conduct a recruitment      408-1][GRI 409-1]
process that upholds the principles of equality, fairness,
and transparency without discriminating against
gender, age, race, religion, physical condition, or other
background differences.




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     Introduction                               Economic Performance                                      Social Performance                    Environmental Performance




     Social
     Performance


     In 2023, it was recorded that BSI had recruited 275 new employees consisting of 147 male employees and 128
     female employees.
       Recruitment of New Employees                                            2022                                                      2023
                by Position
                [GRI 401-1]                                    Male                          Female                            Male                  Female

      Senior Management                                             -                                 -
      Tenaga Ahli                                                   -                                 -
      Senior Manager                                              11                                  2                         14                       1
      Middle Manager                                                6                                 2                         12                       3
      Manager                                                     10                                  7                         10                       5
      Officer                                                       5                                 3                         13                       4
      Staff                                                       85                              25                             5                     13
      Management Trainee                                            9                             19                            74                    121
                                                                126                               58                           147                    128
      Total*
                                                                                184                                                       275



              Recruitment of New Employee by
                 Employee’s Origin Region                                                 2022                                              2023
                       [GRI 401-1]

      Java                                                                                       86                                          266

      Outside Java                                                                               98                                              9

      Total*                                                                               184                                              275
      Notes: BSI categorizes employee’s origin region based on the initial Work Unit placement




                Employees with disabilities at BSI

                The Bank offers opportunities for people with                               their best in their roles. Another recruitment process
                disabilities to work at BSI according to their abilities.                   for individuals with disabilities is through internship
                This commitment aligns with the provisions of Law No.                       programs at the Change & Culture Academy.
                8 of 2016 concerning Persons with Disabilities. The
                recruitment process for individuals with disabilities                       BSI has 13 employees with disabilities as of the end
                is guided by the principles of equality and solidarity,                     of 2023, consisting of 7 male employees and 6 female
                facilitated by the Kriya program. This program                              employees placed in administrative, call center, and
                provides mentoring for each employee, ensuring that                         back-office positions distributed across the HCS, CCG,
                candidates with disabilities can actively participate                       and RO Aceh units.
                in the recruitment process and ultimately perform at




60   PT BANK SYARIAH INDONESIA Tbk                                                                                                    2023 SUSTAINABILITY REPORT
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EMPLOYEE TURNOVER RATE
Employee turnover occurs for several reasons, ranging from employees who have reached normal retirement age to
contract expiration, dismissal, resignation, health reasons, and others. For resignation or dismissal, the Bank refers to
Labour Law No. 13 and the applicable PKB; a letter must be submitted to the supervisor at least 1 month in advance.
[GRI 402-1] [GRI 2-30]


Throughout 2023, BSI’s employee turnover rate was 3.77%, with a total composition of 275 new recruits and 688
people who no longer joined the Bank.
   Employee Turnover Rate by                         2022                                         2023
           Gender
         [GRI 401-1]                     Male                     Female             Male                      Female

 New Employee (Recruitment)               126                          58             147                          128
 Resigned                                 405                       357               318                          288
 Retired                                   39                          22              39                           22
 Passed away                               16                          10              16                            5
 Employee Turnover Rate                                           4.57%                                       3.77%



            Employee Turnover Rate                              2022                                  2023
                by Age Group               21-30     31-40     41-50      >50      21-30     31-40     41-50      >50
                 [GRI 401-1]              years old years old years old years old years old years old years old years old

 New Employee (Recruitment)                  112        51             15       6   229          24           17            5
 Resigned                                    351       307             94      10   210         308           81            7
 Retired                                         -          4           6      51                 5            8         48
 Passed away                                     7      11              6      2       2         10            7            2



   Employee Turnover Rate by                         2022                                         2023
          Work Area
         [GRI 401-1]                      Java                  Outside Java         Java                    Outside Java

 New Employee (Recruitment)                86                          98             266                            9
 Resigned                                 498                       264               412                          194
 Retired                                   47                          14              44                           17
 Passed away                               13                          13                  8                        13




EMPLOYEE REMUNERATION SYSTEM [GRI 405-2]
The management of the remuneration (reward) system is one of the Bank’s strategies for providing employees with
remuneration, which may be financial or non-financial in nature, that is competitive but still in line with the Bank’s
capabilities. Bank Syariah Indonesia’s reward system policy in 2023 is to align the remuneration position of employees
to be more competitive with the market. The amount of remuneration provided has been adjusted to the applicable
regulations and is above the minimum wage standard applicable in the Company’s operational area.




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     Introduction                      Economic Performance                    Social Performance                  Environmental Performance




     Social
     Performance


     Rewards are given by the Bank by prioritizing the principles of competitiveness and fairness based on performance
     and risk and considering the implementation of best practices in the banking industry. In order to maintain market
     competitiveness, the Bank regularly participates in the Annual Salary Survey in the Indonesian banking industry,
     conducted by a competent independent survey agency. In determining remuneration, every employee has the
     same rights without distinction based on background, such as gender, race, religion, ethnicity, and certain physical
     conditions. BSI’s own remuneration policy is carried out by considering achievement, length of service, key
     performance indicator (KPI) achievement, and length of service, which are always reviewed annually.



                                                   3P Remuneration Determination System

                   Pay for Position                           Pay for Person                          Pay for Performance
            Employees are compensated in           Employees are compensated according         Employees are compensated according
            accordance with their position.              to their individual skills.                  to their performance.


     Remuneration is provided by the Bank to motivate our employees to optimize their performance, both for personal
     and corporate development, to maintain a competitive position in the market, and to retain talented employees. In
     addition, the reward is also an effort to attract the best talent in the industry needed by the Bank to achieve business
     objectives and maintain business continuity.

     Not only salaries and employee benefits, we also provide a Financial Institution Pension Fund (DPLK) program for
     permanent employees through contributions from employees and the Company every month, as well as various other
     facilities to support the performance of our employees. The Bank also provides additional benefits for employees
     affected by the COVID-19 pandemic in the form of vitamins, shuttle buses for work, and Grabcar corporate facilities.
     [SEOJK F20]


                            Forms and types of benefits/allowances                                  Permanent          Contract
                                   [GRI 401-2] [GRI 201-3]                                          Employee           Employee

      Basic Salary                                                                                     √                   √
      Life Insurance/BPJS Health                                                                       √                   √
      Health Benefits, including birth allowance                                                       √                   √
      Work Accident (JKK) and Disability Insurance - Included in BP Jamsostek facilities               √                   √
      Pension Insurance (JP) - Included in BP Jamsostek facility                                       √                   √
      Share Ownership Opportunity                                                                      √                   -
      Hari Raya Allowance                                                                              √                   √
      Leave Allowance                                                                                  √                   √



     The Bank provides both financial and non-financial rewards. Examples of financial rewards include annual bonuses,
     health facilities, leave days, employee financing, and the provision of other facilities based on the performance of the
     Bank, the work unit, and the individual employee.

     An example of non-financial rewards is the provision of Umrah appreciation for BSI’s best employees by sending 814
     employees in the first quarter (Q1) of 2023. The Umrah appreciation is a Unique Value Proposition (UVP) of BSI in
     the market as one of the largest Islamic banks in Indonesia by promoting Islamic spiritual values for recipients of the
     Umrah appreciation. The Bank also provides benefits in the form of facilities for both celebrations and bereavement,
     as well as assistance for employees affected by natural disasters and civil unrest.




62   PT BANK SYARIAH INDONESIA Tbk                                                                         2023 SUSTAINABILITY REPORT
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Other non-financial rewards are also provided in the form of recognition to business units and individuals based on
the best innovations that have an impact on the Bank’s performance. This includes the achievements of a special unit
or individual that have had a significant impact on BSI’s business, performance, or reputation. The appreciations are
presented at the “BSI Excellence Award” event as the highest form of appreciation from the Bank.

As a form of appreciation and commitment to employee welfare, the management conducted annual increments,
continued the provision of token bonuses in the middle of the year, and launched the second period of the Employee
Financing Facility (FPP) product to make it easier for employees to fulfill their housing and vehicle needs.




        BSI‘s Children Scholarship

        The Bank provides scholarship facilities in collaboration     including retired BSI employees with children who
        with the BSI Maslahat Institution for educational levels      are still in school. The Bank’s support by providing
        ranging from Elementary School (SD) to University             these amenities is a gesture of appreciation for the
        (PT) in accordance with the Technical Guidelines              committed efforts contributed by employees to BSI,
        for Operations PTO for Children’s Scholarship. This           fostering positive relationships between BSI, its staff,
        scholarship includes assistance from registration fees        and their families.
        to monthly stipends given to scholarship awardees,
        ensuring the continuity of education for the children of      The BSI Children’s Scholarship offers educational
        BSI employees and/or retirees.                                grants from elementary school up to university
                                                                      level, adhering to specified criteria and scholarship
        BSI has designated recipients eligible for this scholarship   allocations. In 2023, the number of beneficiaries of the
        facility as children of permanent employees, contract         BSI Children’s Scholarship was 115 children, spread
        employees, and Outsourced Workers (TAD) who                   across 13 provinces in Indonesia.
        suffer from serious illness or disability or are deceased,




EMPLOYEE PERFORMANCE APPRAISAL SYSTEM
BSI implements a transparent and accountable employee performance appraisal system, with the following objectives:
1. Supporting the achievement of organizational goals through employee performance.
2. Develop a positive and productivity-oriented corporate culture.
3. Increase employees engagement.

The performance management process is carried out on an ongoing basis by ensuring alignment, from the setting of
corporate objectives, through business unit objectives and targets, down to the individual level. In this way, strategic
alignment is maintained from the corporate level to the individual level, and there is a link between individual
performance and the Bank’s performance.

The annual performance management cycle is divided into 3 (three) stages, starting with performance planning to
develop individual employee KPIs (Key Performance Indicators), followed by a mid-year review that is conducted in
the middle of the year to see progress against employee KPIs during that period. Furthermore, it ends with a year-
end evaluation (performance evaluation) to assess employee performance from the beginning to the end of the year
period.

In the process of managing employee performance, the Bank prioritizes the establishment of 2 (two) way communication
between employees and managers to create a harmonious relationship by providing suggestions for improvement/
feedback that managers can give to improve employee performance. The entire performance management process is




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     Introduction                 Economic Performance                 Social Performance              Environmental Performance




     Social
     Performance


     conducted online through the Human Resource System (Sistem Informasi Pegawai/SIP), making it easy for employees
     to access and store all information about their performance. The feedback from the end-of-year performance review
     is used as an employee development plan for the following year.

     BSI Employee Promotion System
     One form of employee career development is through a promotion mechanism. The Bank classifies the promotion
     process as follows:
     a) Promotion of Position
        Promotion of Position is the process of moving employees from a lower job group to a higher job group.
        Career advancement begins when an employee meets the qualifications of the position in accordance with the
        requirements of the intended position.
     b) Grade Promotion
        Grade promotion is the process of adjusting grade to a higher grade. The Bank may consider granting grade
        promotions to employees who fulfil the predetermined parameters and are in line with the Bank’s capabilities.

     EMPLOYEE DEVELOPMENT AND TRAINING [SEOJK F22]
     BSI is committed to encouraging each employee to maximize their potential from an early stage through a variety of
     structured, comprehensive, and tiered leadership development programs. In practice, various employee development
     programs at BSI focus on basic, managerial, and leadership competencies with a broad variety of development tools,
     including training, mentoring, rotation of positions, career development, leadership coaching, and feedback sessions.

     In accordance with the Bank’s policy, the approach to competency development and employee learning is based on
     the experience, engagement, and education approach. The composition of development is adjusted to the level and
     needs of current and future positions.
     a) Experience
         Competency development and employee learning are carried out through real work experience or other
         assignments which can take the form of, among others: placement and assignment (rotation/mutation), temporary
         assignment (detachment), assignment to the Bank’s strategic projects, attachment (internship) to the parent
         company or other companies in the group, on the job training and role play.
     b) Engagement
         Competence development and employee learning is carried out through individual interaction between employees
         and others designated by the Bank, which may take the form of, but is not limited to, coaching, counselling and
         mentoring.
     c) Education
         A systematic program of competency development and employee learning that can be done independently or in
         class according to the types of learning services.

     The training and competency development programs are held in various forms, such as seminars, workshops,
     knowledge sharing, sharing sessions, and training. To ensure that all BSI employee development and training programs
     are on target, there is a work assessment through Training Needs Analysis which includes performance planning,
     review, and evaluation mechanisms. This process aims to ensure that each employee’s competency development
     program is carefully planned based on performance and assessment of KPI achievement, so as to support personal
     development as well as career path projection for employees.

     Some of the programs that have been implemented in 2023 to support the implementation of the Human Capital
     strategy focus, among others, are the implementation of the Middle Manager Development Program (MMDP), Senior
     Manager Development Program (SMDP), S2 Scholarship Programme for BSI talent employees in 2023, updating the
     Human Capital Information System (HCIS), and implementing the Culture Summit.




64   PT BANK SYARIAH INDONESIA Tbk                                                            2023 SUSTAINABILITY REPORT
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By 2023, 100% of BSI employees had received performance and career development reviews, with 1,392,792 hours
of training attended by 17,862 employees. In addition, BSI continues to intensify the implementation of training
programs through the Digital Learning Module so that employees can obtain information and improve their skills
easily, quickly, anytime, and anywhere via smartphone devices. [GRI 404-3]

Number of Training Participants by Position Level [GRI 404-1]
                                                                          Number of Participants (person)
                    Position Level
                                                                       2022                                        2023

Senior Manager                                                          2,956                                       2,369
Middle Manager                                                         15,477                                      13,381
Manager                                                                89,096                                      71,757
Officer                                                         224,873                                        178,424
Staff                                                           300,651                                        255,105
Lainnya                                                                       0                                           0
TOTAL                                                           633,053                                        521,036


BSI Employee Training and Development Statistics [GRI 404-1]
                                                                                                         Total
                     Description                            Unit
                                                                                              2022                        2023

Training program                                            Type                                 744                          1,118
Number of Training Participants                           Persons                             633,053                     521,036
Average training hours per employee                    hour/employee                           122,40                            78


Total Training Duration by Position Level [GRI 404-1]
                                           2022                                                         2023
                      Total Duration                     Average              Total Duration                              Average
   Position Level                        Number of                                                   Number of
                        of Training                   training hours            of Training                            training hours
                                         Employees                                                   Employees
                         Provided                       per person               Provided                                per person
                                          (person)                                                    (person)
                          (Hours)                        per year                 (Hours)                                 per year

Senior Manager             19,810              88         225.11                    14,938                 95                 157.24
Middle Manager             96,763             429         225.55                    53,475                446                 119.90
Manager                   381,751            2218         172.11                   246,884               2,235                110.46
Officer                   776,315            6088         127.52                   496,120               5,798                  85.57
Staff                     999,688            9758         102.45                   581,375               9,288                  62.59
Others                               -            -                -                      -                    -                      -
TOTAL                   2,274,326          18,581         122.40                  1,392,792             17,862                    78




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     Introduction                         Economic Performance                    Social Performance                   Environmental Performance




     Social
     Performance



                      Training Costs in 2023


             Rp90.64 billion
              Total training costs for the year 2023 incurred by BSI for internal training programs and training at external
              educational institutions. This value has decreased compared to 2022, from Rp 97.22 billion to Rp90.64 billion.




                    Employee Retirement Training Program


                The Bank has a training or preparation program for employees entering retirement age, so that the program
                can be implemented in a structured manner with clear participant criteria and a more planned schedule. The
                training is also attended by the employees’ spouses.

                In 2023, the Bank conducted a Retirement Preparation Training program attended by 90 BSI employees
                who are nearing retirement age. The event was a preparation for employees to face their retirement period.




                    “Training for Trainers” Program


                    BSI and LPPI collaborate to host the “Training for Trainers” program, which takes place in person at LPPI’s
                    venue. This training program is attended by 25 BSI employees. This program is based on BSI’s awareness
                    of the importance of the trainer’s role in conveying the Bank’s values to other employees. Additionally, the
                    program aims to build and develop the effectiveness of a trainer in achieving the instructional goals set in
                    a training program.

                    Prior to the training session, participants will undergo an assessment to gauge their skills. Subsequently,
                    they will engage in the Training of Trainers program to monitor the progression of their abilities both before
                    and after the training.




     MANAGING INDUSTRIAL RELATIONSHIP
     BSI strives to create harmonious relationships and benefits for all parties working within BSI’s operational scope.
     In its implementation, BSI opens the door of communication to all employees as part of the implementation of
     the principle of respect for workers’ rights and social justice. All employees have the opportunity to express their
     different aspirations and opinions to the Company through the communication mechanisms and rules provided.




66   PT BANK SYARIAH INDONESIA Tbk                                                                          2023 SUSTAINABILITY REPORT
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BSI also provides employees with freedom of association, assembly, and expression in accordance with applicable
laws and regulations. This includes consideration of gender equity and diversity in the management of industrial
relations with the formation of Sharia Bank Trade Unions.

Number of Labor Union Participants
                                             Number of Employees as      Number of Labour Union
             Labour Union                                                                                 Percentage
                                               of December 2023               Members

      Member of BSI Labour Union                    17,909                        8,896                      50%




MANAGEMENT OF EMPLOYEE GRIEVANCES
In order to create a valuable workplace for all employees, the Bank has developed rules on grievances through Article
55 of the Company Regulation of PT Bank Syariah Indonesia Tbk for 2021-2023, which serves as a reference for
employees to file grievances, resolve grievances, and/or find solutions to labor disputes through consultation. This
is in line with BSI’s spirit of building constructive good relations, including in terms of handling employee grievances.
The following is the mechanism for handling employee grievances:


                                                                                                                   Agree
                      Stages                                            Settlement Mechanism                         or
                                                                                                                    Not



              Grievance Submission                                       Settlement Mechanism



                      Stage 1
                  DirekturForm
• Fill out the Grievance   Utama                                         Direktur
                                                                 Meeting with     Utama Superior
                                                                              Immediate
• Trade Union Assistance (if needed)




                    Stage 2
• Completing the Stage 2 Grievance Form                          Meeting with Immediate Superior               Completed
• Trade Union Assistance (if needed)



                                                             Bipartite Negotiations between Employees
           Stage 3 (Bipartite negotiation)
                                                           and Representative Employees at the Regional
• Fill out the Stage 3 Grievance Form
                                                          Office/Supervision Group with the knowledge of
• Trade Union Assistance (if needed)
                                                              the Human Resources Management Unit



                      Stage 4                                         Tripartite Process up to Court




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     Introduction                 Economic Performance                     Social Performance                 Environmental Performance




     Social
     Performance


     OCCUPATIONAL HEALTH AND SAFETY [SEOJK F21]
     In the management of Human Resources (HR), BSI also strives to create an ideal working environment that supports
     the creation of a sense of security and comfort for employees. For this reason, BSI is committed to implementing
     Occupational Health and Safety aspects (OHS) as part of its efforts to create a sustainable business and achieve
     zero accidents in all areas of BSI’s operations. The OHS program not only focuses on the physical aspects, but also
     the psychological and mental health aspects of our employees. In light of the ongoing pandemic since 2020, BSI has
     implemented various health protocols and policies to encourage recovery. In addition, the Bank also provides health
     insurance facilities to all employees and their families, as well as the BPJS Health and BPJS Employment programs.

     OHS programs and activities at BSI are managed and evaluated regularly by the HCP under the supervision of the
     Director. BSI’s implementation of OHS covers the safety and health of employees, customers, suppliers, and other
     stakeholders, which refers to a number of regulations, including Law of the Republic of Indonesia No. 13 of 2003
     on Labor, Foundation Law No. 11 of 2020 on Job Creation, PP No. 35 of 2021, Human Capital Standard Operating
     Procedures, and Bank Syariah Indonesia Company Regulations, which are always updated according to statutory
     provisions.

                                         Occupational Health and Safety in BSI
                                   [SEOJK F21] [GRI 403-1][GRI 403-3][GRI 403-6] [GRI 403-7]


                               Environmental &                                        Human &
                               Procedural Factors                                     Communication Factors
                               Ensuring that all BSI office facilities meet         Carrying out communication, safety program
                               OHS standards in accordance with Human               campaigns, and routine OHS socialization for
                               Capital Operational Procedures, namely:              all BSI employees related to OHS procedures
                               • Light Fire Extinguishers (APAR);                   and evacuation procedures in the event of an
                               • Fire hydrant and fire pump;                        emergency condition, among others:
                               • Smoke control system;                              • Fire drill
                               • Alarm system;                                      • Improve understanding of the use of APAR
                               • Water sprinkle; evacuation route                      and APAB and first response in the event of
                                 instructions;                                         a fire
                               • Creation of ERP (Emergency Response                • Earthquake handling
                                 Plan);                                             • Handling terrorism threat conditions
                               • Provision of emergency response SOP                • Appointment of Floor Captain for each floor
                                 (Standard Operating Procedure);                    • Establishment of ERT (Emergency Response
                               • Ensuring the building protection system               Team)
                                 functions Automatically and Integrated             • Creation of WhatsApp Group as a means of
                                 during General Alarm/Fire Drill;                      communication
                               • Ensuring that evacuation facilities are            • Organizing emergency response training
           Safety                equipped with designation signs and have           • Organizing training on the use of APAR
                                 met building operational standards in the          • Conducting emergency simulation
                                 event of an Earthquake, Fire and BOM
                                 Threats.

                                Ensuring the conditions of all BSI offices are        Carrying out various health campaigns
                                comfortable and healthy for employees and             and routine Medical Check Ups for all BSI
                                all visitors and ensuring Standard Operating          employees, among others, focusing on:
                                Procedures for maintaining a healthy work             Various healthy lifestyle tips:
                                environment are owned by BSI offices which            • Lung and Respiratory Health
                                include, among others:                                • Preventing heart disease and high blood
                                • Periodic fogging                                      pressure
                                • Installing UV-C air filters                         • Dental health
                                • Ensuring Air Circulation is functioning             • Digestive problems such as GERD, ulcers,
                                   properly, including SAG and RAG                      gallstones and diarrhea
                                                                                      • Preventing diabetes complications
                                                                                      • Healthy lifestyle
             Health                                                                   • Eye health
                                                                                      • Low back pain
                                                                                      • Staying healthy during the month of
                                                                                        Ramadan




68   PT BANK SYARIAH INDONESIA Tbk                                                                  2023 SUSTAINABILITY REPORT
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                                  Statistical Performance of BSI OHS in 2023




      Work Accidents                    Number of                        BSI Safety                      Health Seminar
                                      Training Hours                      Captain

            0                              44                             135                                 22
     Number of Accident              Training hours and                   BSI Safety                 Health seminar sessions
        [GRI 403-9]                  OHS socialization                 Captains spread                 were held in various
                                        [GRI 403-5]                    throughout the                operational areas of the
                                                                      Bank’s operational           Bank, both online and offline
                                                                            areas.                 throughout Indonesia called
                                                                         [GRI 403-5]                 the “Wellness Program”.
                                                                                                           [GRI 403-6]




       BSI Health Program [GRI 403-4]

       BSI implements a Wellness Program to foster healthy       at work. Additionally, the Bank provides health facilities
       habits among its employees through educational            for employees’ families. Each individual is expected to
       programs, health services, and coaching. One form of      maintain their health by adopting healthy lifestyles as
       health education is through the Health Newsletter.        early as possible to enhance the Bank’s productivity.

       Employees receive periodic information on the latest      For health facilities, the Bank has established the BSI
       health issues through the “Healthy Info” Newsletter       Medical Unit. The BSI Medical Unit is a health unit
       and in the “Health Talk” forum held at both the           located on the 10th floor of The Tower building and is
       Headquarters and Branch Offices, enabling employees       intended for all BSI employees. The BSI Medical Unit
       to be more aware of maintaining their own health.         provides doctor and nurse services to handle common
       The total number of participants in Health Talk was       cases in outpatient care. The bank’s concern for health
       1,197 online and 905 offline. The Bank also provides      is not only preventive but also curative because
       employees with the opportunity to check their health      the Bank believes that by providing full support for
       conditions through the Medical Check-Up (MCU)             easy access to health services, it can create peace of
       program in collaboration with insurance provider          mind and trust among employees, thus contributing
       hospitals and Mini MCU for blood sugar, cholesterol,      optimally to the Bank.
       uric acid, and blood pressure checks during Health
       Talk sessions. The Bank conducts In-House MCU to          In addition, Bank Syariah Indonesia also has the BSI
       facilitate MCU implementation at office locations both    Club, with one of its activities being sports held
       at the Headquarters and Branch Offices. There is also     periodically. The BSI Club serves as a platform for the
       an Employee Fit activity as a follow-up to the In-House   Bank to promote a healthy culture to employees and as
       MCU activity, for employees who need treatment            a medium for employees to exchange ideas to improve
       based on MCU results. The goal of Employee Fit is to      the Bank’s performance.
       promote healthy living habits and increase productivity




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     Introduction                    Economic Performance                  Social Performance                   Environmental Performance




     Social
     Performance


     SOCIAL AND ENVIRONMENTAL RESPONSIBILITY
     As part of BSI’s commitment to supporting the achievement of the Sustainable Development Goals (SDGs), we
     are implementing a Social and Environmental Responsibility (CSR) program with the primary aim of benefiting our
     operating environment, the communities we serve, and our stakeholders. [SEOJK F23][SEOJK F25][GRI 413-1]


              Legal Basis for Implementing the TJSL Program                 Objectives of Implementing the TJSL Program

      • Law No. 40 of 2007 concerning Limited Liability Companies   • Fostering a harmonious relationship between the Company
      • Law No. 25 of 2007 concerning Investment                      and society
      • Law No. 23 of 2011 concerning Zakat Management              • Supporting the implementation of transparent and
      • Standard Operating Procedures (SOP) and Operational           responsible business practices
        Technical Guidelines (OTG)                                  • Building a positive image and garnering community support
      • 123/DSN-MUI/XI/2018 on the Use of Funds That                • Exploring and empowering the potential of SMEs through
        Should not Be Recognized as Revenue for Sharia Financial      partnership fund distribution
        Institutions, Sharia Business Institutions, and Sharia      • Participating in environmental conservation programs,
        Economic Institutions.                                        improving the quality of education, health, welfare, religious
                                                                      life, and other public infrastructure improvements.


     BSI’s social programs are implemented by the Bangun Sejahtera Indonesia Maslahat Foundation, commonly referred
     to as BSI Maslahat. The Foundation was established on 21 November 2001, under the name Bangun Sejahtera Mitra
     Umat Foundation (BSMU Foundation), which changed its name and logo to Bangun Sejahtera Indonesia Maslahat
     (BSI Maslahat) in 2022. The establishment of BSI Maslahat is expected to strengthen relationships with various
     strategic partners in the management of ZISWAF (Zakat, Infaq, Sadaqah, and Waqf) funds as well as social and CSR
     donations targeting individual and corporate muzakki (donors).

     BSI Maslahat carries out its program to support and strengthen the potential of Mustahik (beneficiaries) so that
     Mustahik have the opportunity and are able to compete to raise the level to a better life. Beneficiaries of the BSI
     Maslahat program based on asnaf include the poor, muallaf, slaves, gharimin, fisabilillah, and ibnu sabil.

     In the distribution of zakat, BSI Maslahat cooperates with the National Amil Zakat Agency of the Republic of
     Indonesia (BAZNAS RI), which is the official government institution mandated to the management of zakat nationally
     as stipulated in Law No. 23 of 2011. Then, BAZNAS formed the Zakat Collection Unit of the National Amil Zakat
     Agency of PT Bank Syariah Indonesia Tbk (UPZ BAZNAS BSI) on 20 May 2021, through the Decree of the Chairman
     of BAZNAS number 19 of 2021 concerning the Establishment of UPZ BAZNAS BSI. The task is to help BAZNAS
     collect zakat in the BSI environment, distribute it, and utilize it based on the authority of BAZNAS RI.

     All of these efforts represent the Bank’s real commitment to ensuring that the TJSL and Zakat funds distributed are
     managed professionally and transparently so that they can provide optimal and targeted benefits to the people who
     benefit from this program.




70   PT BANK SYARIAH INDONESIA Tbk                                                                   2023 SUSTAINABILITY REPORT
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                         During 2023, BSI through BSI Maslahat has carried out



                         13
                          programs
                                                            1,019                                   333
                                                                                                      beneficiaries
                                                                                                                      thousand

                                                            beneficiary institutions




              With the total value of UPZ BSI distribution, Zakat, Infaq, Social Funds, and Waqf in 2023 reached

                                             Rp
                                                  255.10                    billion




Following is the description of the community social programs implemented by BSI Maslahat throughout 2023. They
are divided into 3 main program groups, including: [SEOJK F23][SEOJK F25][GRI 413-1]



                                          COMMUNITY PARTNERSHIP




       DESA BSI

       Desa BSI is a community empowerment program                 developing village economies in 10 provinces across
       focused on economic development by optimizing               the country, benefiting 4,095 individuals.
       local resources such as agriculture, animal husbandry,
       and horticulture. It also strengthens institutional         Through the Desa BSI program, BSI and BSI Maslahat
       and marketing aspects and implements appropriate            aim to develop more villages in Indonesia with
       technology. This program is conducted with intensive        economic resource potential, making them prosperous
       mentoring, both technically and through Islamic             economically, socially, and spiritually. In assisting those
       preaching approaches. Its goal is to improve community      fostered villages, BSI implements strategies from
       welfare through the utilization of ZISWAF funds.            upstream to downstream aspects, including managing
                                                                   and utilizing ZIS funds for program beneficiaries,
       BSI Awarded “Special Recognition of Outstanding             business cluster development coaching, and access to
       Initiative” for the BSI Village Program                     financing and market access. Through this program, BSI
                                                                   aims to facilitate beneficiaries through strengthening
       PT Bank Syariah Indonesia Tbk (BSI) received the            and developing local economic resources for
       “Special Recognition of Outstanding Initiative” at the      sustainable benefits.
       Indonesia Awards 2023 for the Bank‘s initiative in




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     Introduction                     Economic Performance                    Social Performance                  Environmental Performance




     Social
     Performance



               BSI MASLAHAT MSMEs

               The BSI MSME Maslahat (Build Prosperous Indonesia)       BSI Maslahat held a webinar on “Education and
               program strengthens ultra-micro and micro business       Support for Halal Product Certification and Assurance
               players by enhancing their knowledge and managerial      Management for the BWM Program MSMEs.” One
               capacities to sustainably improve the quality and        of the objectives of this webinar is to assist MSMEs
               quantity of their businesses. The program approach       under the BSI Maslahat BWM program in obtaining
               involves intensive mentoring and coaching.               halal product certification. The webinar covered topics
                                                                        such as the definition and assurance of halal products,
               In 2023, the BSI MSME program expanded to 19             the benefits of halal products and certificates, the
               business clusters across various commodities spread      procedure for obtaining halal product certificates, and
               across 11 provinces throughout Indonesia. The total      halal product marketing strategies.
               number of beneficiaries reached 693 households.
                                                                        BSI Maslahat is committed to supporting MSMEs to
               BSI Maslahat Provides Education and Support for Halal    grow and compete in the market. One of the efforts
               Certification and Assurance Management for MSMEs         made by BSI Maslahat is to provide mentoring and
                                                                        training to MSMEs, including training related to halal
                                                                        products and halal product assurance.




                                                       PUBLIC EDUCATION




               BSI’S EMPOWERED ISLAMIC BOARDING SCHOOLS

               The Empowered Islamic Boarding Schools program           businesses at Mangkoso Boarding Schools from
               aims to enhance the independence of Islamic              December 17, 2023, to January 11, 2024, coinciding
               boarding schools through economic resource and           with the 85th anniversary of the Darud Da’wah Wal
               entrepreneurship development. By the end of 2023,        Irsyad (DDI) universe, especially the DDI Mangkoso
               the Islamic boarding school empowerment program          Boarding School.
               has been implemented in 12 Islamic boarding schools
               spread across 6 provinces in Indonesia, benefiting 624   Through the provision of assistance to the
               students.                                                Empowerment Program for Islamic Boarding Schools,
                                                                        besides supporting the independence of the DDI
               BSI and BSI Maslahat Distribute Economic                 Mangkoso Barru Boarding School, it is also expected to
               Empowerment Programs for Minimarket Businesses at        strengthen the economic aspects of boarding schools,
               Mangkoso Boarding Schools                                especially those providing education for orphans and
                                                                        the needy through empowerment programs, especially
               BSI and BSI Maslahat provide assistance in the           in the BSI Islamic ecosystem network.
               economic empowerment program for minimarket




72   PT BANK SYARIAH INDONESIA Tbk                                                                      2023 SUSTAINABILITY REPORT
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       FRIENDS OF INDONESIAN STUDENTS

       Friends of Indonesian Students (SPI) is one of the        - National defense training and self-development
       education scholarship programs provided to financially    - Parenting skills training for parents of participants
       disadvantaged students at the junior and senior high
       school levels. The scholarships provided by Laznas        During the period 2022-2023, the beneficiaries of
       BSM are intended to shape academically and spiritually    this program reached 2,228 individuals, consisting
       good generations, Islamic morals, and independence.       of 377 junior high school students and 1,851 senior
       The forms of assistance include:                          high school students spread across 108 schools in 25
       - Education funding assistance of Rp300,000/month         provinces of Indonesia. Through this program, 148
       - Faith and morality mentoring                            participants of the Friends of Indonesian Students (SPI)
       - Tahsin and tahfidz programs                             program successfully passed the State Universities
       - Mentorship, tryouts, and tutoring for grade 12          (PTN) in 2023.




       BSI SCHOLARSHIP

       BSI Scholarship is a bachelor’s degree scholarship        Thousands of Students Apply for BSI Scholarship 2023
       program aimed at shaping future leaders of the            BSI and BSI Maslahat recorded that 34,000 students
       community who are characterized by integrity and can      have applied for the BSI Scholarship program in 2023.
       serve as role models in building the Islamic community,   This figure doubled compared to 2022. This program
       particularly in the field of Shariah economics. This      targets undergraduate or S1 students in the 3rd and
       program consists of BSI Inspiration funded by zakat       5th semesters and will last for 2 years.
       and BSI Achievement funded by infaq. In addition to
       tuition assistance, the BSI Scholarship program also      The BSI Scholarship program consists of two types:
       includes mentoring programs such as mentorship,           the BSI Achievement Scholarship program and the BSI
       Shariah economic literacy, character development,         Inspiration Scholarship program. The BSI Achievement
       Islamic studies, and leadership.                          Scholarship program is aimed at outstanding students
                                                                 from various campuses and majors that have been
       Currently, the BSI Scholarship program is open to         designated. Meanwhile, the BSI Inspiration Scholarship
       71 campuses across Indonesia with a total of 1,490        Program is a scholarship aimed at equalizing education
       beneficiaries. In 2023, the BSI Scholarship recorded      for underprivileged students.
       253 achievements at the national and international
       levels.




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     Introduction                       Economic Performance                       Social Performance                  Environmental Performance




     Social
     Performance



               BSI MASLAHAT SOCIOPRENEUR

               BSI Maslahat Sociopreneur is a program aimed at               In 2023, the beneficiaries of BSI Maslahat Sociopreneur
               ensuring that graduates not only focus on finding jobs        reached 100 students. Among them, 93 business
               but also on creating job opportunities. BSI Maslahat          participants have been sustainable and growing, able to
               provides business incubator scholarships that prepare         employ 104 people, and produce local heroes through
               students to become Muslim entrepreneurs who                   village empowerment.
               have business skills and make an impact on society.
               BSI Sociopreneur seeks to shape and support the
               development of Islamic-minded social entrepreneurs
               in Indonesia in line with the values of “BSI & BSI
               Maslahat”.




               Shariah Economic Literacy (LIKES)

               The LIKES (Shariah Economic Literacy) program is a            Muda Berbagi is a Shariah economic literacy program
               center for research, education, and communication             related to ZISWAF aimed at young professionals
               about Shariah finance managed by BSI Maslahat. This           in Indonesia, especially among ministries and
               program has three main focuses: literacy, consultation,       SOEs nationwide. Shariah economic literacy Muda
               and cadreship. Literacy activities are conducted by           Berbagi is held in 5 SOEs, namely PT Hutama Karya,
               providing online and offline studies within the BSI           PT Superintending Company of Indonesia (Sucofindo),
               ecosystem.                                                    PT Bio Farma, PT Perkebunan Nusantara III, and
                                                                             PT Danareksa.
               BSI Maslahat Holds Shariah Economic Literacy
               through Muda Berbagi                                          The Muda Berbagi curriculum is divided into 5 sessions
               BSI, BSI Maslahat, Rabu Hijrah, and the Islamic               with themes such as blessed income, the beauty
               Economic Community (MES) held a Shariah economic              of sharing, contemporary ZISWAF, contemporary
               literacy agenda for 5 SOEs through the Muda Berbagi           transactions, and family transactions.
               Program every Wednesday with different themes.




               BSI SCHOLARSHIP TALENTA

               BSI Scholarship Talenta is a final year college scholarship   - Final project fee assistance 2 million/awardee
               program that focuses on preparing undergraduate               - Post-campus career guidance
               students to have the ability to be ready to work with         - Personal leadership & technical managerial training
               leadership and managerial skills needed in the industrial     - Mentorship with BSI leaders/other institutions
               world to get greater career opportunities in particular.      By 2023, the beneficiaries of BSI Scholarship Talenta
               The forms of assistance are:                                  will be 150 students from 11 best universities in
               - Tuition assistance of 5 million for 2 semesters             Indonesia.




74   PT BANK SYARIAH INDONESIA Tbk                                                                           2023 SUSTAINABILITY REPORT
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       BSI SCHOLARSHIP AFFIRMATION

       BSI Scholarship Affirmation is a program to provide         The form of assistance is in the form of:
       tuition assistance for college education levels ranging     - UKT assistance of Rp3,000,000/semester
       from Diploma (D3) to Bachelor (S1) or equivalent who        - Islamic economic literacy coaching
       come from underprivileged families to support the
       continuation of quality education.                          In 2023 BSI Scholarship Affirmation partnered with 2
                                                                   campuses with a total of 120 student beneficiaries.




       BSI’S HOUSE OF TAHFIDZ

       BSI Maslahat House of Tahfidz is a scholarship program      mission to become a modern Quranic institution
       for junior high school graduates with two majors:           based on life skills. Therefore, we strive to improve the
       Quran and Entrepreneurship. Here, students are not          quality of student graduates who can benefit society
       only equipped with Quranic and religious education          by understanding the Quran, possessing noble morals,
       but also leadership and Shariah economic literacy.          and having broad academic insights.

       BSI Maslahat launched the Semarang House of Tahfidz         The House of Tahfidz activities follow a boarding model
       located in Sendangmulyo, Tembalang, Semarang City.          with activities referring to a structured curriculum with
       The Semarang House of Tahfidz can accommodate               predefined targets. Additionally, there are also mobile
       up to 7 students and is expected to focus on                students who conduct Quranic recitation activities with
       creating Qur’anic generations with other supporting         the surrounding community. Aside from the Quran, the
       competencies.                                               House of Tahfidz Program includes several curricula
                                                                   such as language, leadership, faith understanding,
       The House of Tahfidz Wakaf program is an education          morals, and transactions, as well as life skills. In the
       and training program to produce Quran memorizers            Semarang House of Tahfidz Wakaf program, students
       (Tahfidz ) with a structured curriculum. This program       will live in dormitories with meal facilities, mentoring,
       continually provides facilities for prospective donors to   lectures, entrepreneurship, and guidance.
       contribute to spreading Quran memorization, creating
       valuable and sustainable Quran memorization values.         Currently, BSI Maslahat has 5 House of Tahfidz with a
       Furthermore, this program also serves as a learning         total of 48 students located in several cities, including
       media for BSI Maslahat in managing and developing           Parung, Bogor, Cimahi, Magetan, and Semarang.
       wakaf assets.                                               Furthermore, BSI Maslahat also has a Quran Learning
                                                                   House with a total of 92 students located in Tangerang
       The BSI Maslahat House of Tahfidz has a vision and          and Cipayung.




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     Introduction                      Economic Performance                    Social Performance                     Environmental Performance




     Social
     Performance

                                                              SIMPATI UMAT




               EMPOWERMENT OF MOSQUES

               The Mosque Empowerment Program aims to foster             Through Café Masjidku, it is hoped that the Al-Akbar
               mosque-based economic empowerment to be self-             Mosque, Surabaya, will not only be a place of worship,
               sufficient and independent with the potential it          but also a place of transactional interaction needed and
               holds around the mosque. To support this program,         become an attraction for the community to come and
               BSI Maslahat and BSI Region Surabaya inaugurated          love the mosque. In the future, the mosque’s economic
               Café Masjidku and symbolically handed over                empowerment program is expected to continue for
               economic empowerment assistance amounting to              other mosques, which will have an impact on the self-
               Rp235,000,000 to the Al-Akbar National Mosque in          sufficiency of the mosques.
               Surabaya.




               DIRECT ASSISTANCE

               The direct assistance program is evidence of the          Mojokerto. The provision of this assistance is expected
               company’s commitment to building a beneficial Islamic     to make the community’s worship more comfortable
               economy for society, both socially and economically.      and increase devotion to Allah Ta’ala. The assistance is
               This program is distributed directly from the ZIS         planned to be used to build mosque facilities on the
               fund through charity activities covering economic,        2nd floor.
               educational, preaching, social humanitarian, and health
               needs.                                                    The handover of assistance for mosque construction
                                                                         is a tangible manifestation of BSI Maslahat and BSI’s
               In 2023, the total number of beneficiaries was 240,668    commitment to supporting the development of Islamic
               individuals and 1,019 institutions spread across 33       economic mosques in Indonesia. Mosques, as centers
               provinces throughout Indonesia.                           of worship and religious activities, play a very important
                                                                         role in fostering faith and strengthening the bonds
               BSI Maslahat and BSI Provide Assistance for Mosque        of brotherhood among Muslims in various regions.
               Development                                               BSI Maslahat’s concern for mosque construction
               BSI Maslahat and BSI handed over assistance for the       and environmental sustainability is a positive step in
               construction of the Mujahiddin Grand Mosque in            building a better society.




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Realization of Social and Environmental Responsibility (CSR) Fund Disbursement [SEOJK F23]
[SEOJK F25][GRI 413-1][GRI 203-1]
The following is an overview report of the implementation of UPZ BSI distribution, Zakat, Infaq, Waqf, and Social
Funds through BSI Maslahat by program category from January to December 2023, namely:


        Source       Zakat              Infaq             Social          UPZBSI            Waqf           Total

Education         1,029,293,000      11,779,715,975    1,026,649,950    29,600,681,903   353,687,616    43,790,028,445
Healthcare         211,090,515        1,668,356,721     552,740,740      2,906,344,768                   5,338,532,744
Humanity          4,483,806,567      38,274,894,074   18,506,092,810    12,426,131,512                  73,690,924,963
Economic          1,147,348,752       4,170,329,827                -    52,934,790,604   600,731,086    58,853,200,269
Dakwah Advokasi    402,962,762       31,866,503,480    4,355,058,430     1,442,517,600                  38,067,042,272
Amil              1,443,140,342      16,758,549,439    1,694,630,779    15,459,934,544                  35,356,255,104
Total             8,717,641,938     104,518,349,516   26,135,172,709   114,770,400,932   954,418,702   255,095,983,797




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     Introduction               Economic Performance   Social Performance           Environmental Performance




                                     ENVIRONMENTAL
             04                      PERFORMANCE
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“In line with maqoshid sharia, BSI is committed to
implementing sustainable finance and banking,
which upholds the principle of balancing economic
growth with environmental preservation to realize
the welfare of humanity.”



COMMITMENTS, TARGETS AND                                      In addition to conducting a series of green campaign
PROGRAM PLANS                                                 activities to realize existing initiatives, the Bank has
The implementation of sustainable finance and banking         also undertaken various innovations in green actions,
by BSI aims to create synergy between business                such as transitioning to clean energy, implementing
growth, goodness, and benefits for the community              low-emission production steps, sustainable financing,
and customers, environmental well-being, and the              and others.
achievement of Sustainable Development Goals (SDGs).
In its execution, BSI continues to uphold the principles of   BUILDING AN ENVIRONMENTALLY
“People & Planet,” signifying that in conducting business     FRIENDLY CULTURE THROUGH GREEN
activities, we must always consider environmental             CAMPAIGN [SEOJK F1]
sustainability and provide added value for the well-being     In pursuit of sustainable finance and banking, the Bank
of the world and the hereafter (rahmatan lil alamin).         continually endeavors to cultivate an environmentally
                                                              friendly culture that involves all members of the BSI
To achieve this, BSI has initiated its commitment through     family and our esteemed customers. To this end, BSI
the adoption of an environmentally friendly culture to        consistently conducts a series of green campaigns
create green offices and implement sustainable finance        within its headquarters and branch offices across
to support environmentally conscious financing. In its        Indonesia. The Green Campaign itself is a Bank initiative
execution, BSI strives to create programs and initiatives     aimed at conserving energy consumption and natural
that can have a positive impact on the environment,           resources, as well as avoiding the use of plastic bags/
ranging from improving energy and water efficiency,           bottles that contribute to non-biodegradable waste,
paper savings and supporting the reduction of                 thereby promoting an environmentally friendly lifestyle.
greenhouse gas emissions (GHG).
                                                              To reach a broader audience, this campaign is also
                                                              disseminated through e-flyers as well as on social media
                                                              platforms such as Instagram and YouTube. Additionally,
                                                              the Bank creates and distributes campaign videos on
                                                              sustainable finance in the form of animated videos, with
                                                              the objective of educating the public.




2023 SUSTAINABILITY REPORT                                                             PT BANK SYARIAH INDONESIA Tbk      79
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     Introduction                        Economic Performance                     Social Performance                Environmental Performance




     Environmental
     Performance


     Key programs in BSI’s Green Campaign include:


                                                Green Campaign BSI Flagship Programs




            Energy and Emission              Water                        Waste                            Nature-Based Solutions
            Utilization of new and           Improving the efficiency     Reducing waste generation        Through the nature-based
            renewable energy sources         of water usage and           and the volume of waste          solution approach, BSI
            and implementation               ensuring the quality         sent to Landfill through:        contributes to biodiversity
            of technology that can           of waste water in            • Utilization of waste paper     conservation and climate
            improve energy efficiency        accordance with the          • Digitalization of processes    action to support
            and control emissions from       quality standards              to reduce paper usage          Indonesia’s Enhanced
            BSI operations.                  stipulated by applicable       through e-documents.           National Determined
                                             regulations through water    • Use of reverse vending         Contribution (ENDC)
                                             treatment and water            machines for plastic           in line with the Paris
                                             recycling.                     packaging recycling at         Agreement.
                                                                            a number of BSI branch
                                                                            office.




               IN ADVOCACY OF SUSTAINABLE FINANCE, BSI LAUNCHES
               THE BSI SUSTAINABLE MOVEMENT
               The introduction of the BSI Sustainable Movement           Through this innovation, the community can exchange
               demonstrates BSI’s commitment to implementing              plastic bottles for money. Following that, Indonesian
               sustainable finance. Through this program, BSI calls on    SMEs can recycle the collected plastic bottles to
               every Indonesian citizen to make positive contributions    create a variety of products. Through this process,
               to environmental preservation and sustainability.          we aim to effectively apply the principles of the 3Ps
                                                                          (People, Planet, Profit) to sustainable finance. Thus,
               The BSI Sustainable Movement consists of three main        this initiative is carried out to encourage greater
               activities: tree planting, sea turtle conservation, and    environmental awareness among the public and to
               the collection of plastic waste using automatic vending    introduce sustainable finance to society.
               machines or digital plastic bottle drop machines. In its
               implementation, we collaborated with Plasticpay to
               install 50 Reverse Vending Machines (RVMs) in Bali and
               Greater Jakarta.




80   PT BANK SYARIAH INDONESIA Tbk                                                                        2023 SUSTAINABILITY REPORT
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BSI Green Campaign Content Performance 2023
 No                  Content Name                               Link Post           Date Post     Reach     Impressions

  1   BSI together with the Indonesian Ministry        https://www.instagram.com/   2023-08-22     49,225       55,951
      of SOEs has implemented the Relawan              reel/CwPO9aMpm0Y/             14:15:59
      Bakti BUMN Batch IV program in
      Meunasah Asan, East Aceh
  2   Bank Syariah Indonesia is always committed       https://www.instagram.com/   2023-10-15     25,607       30,157
      to preserving the environment. Together          reel/CyaUUMtrm9W/             14:40:54
      with @kementerianbumn in the “BUMN
      Environmental Movement” held in Lombok
      on October 15, 2023.
  3   BSI plays a role in sustainability by            https://www.instagram.com/   2023-04-28     25,186       25,875
      channeling Rp51.46 trillion in sustainable       reel/CrkaFXBOTJz/             12:56:29
      financing and running environmental and
      disaster relief programs. In addition, BSI has
      distributed Rp173 billion worth of zakat,
      the largest in Indonesia, to provide more
      value to the community according to asnaf.
  4   In commemoration of World Environment            https://www.instagram.       2023-07-07     19,075       26,495
      Day on June 5, World Land Degradation            com/p/CuZT7YexuC0/            19:04:45
      and Drought Management Day on June 17.
  5   We are required to always maintain               https://www.instagram.       2023-01-27     11,232       11,984
      cleanliness in the environment because           com/p/Cn5q6Gpva-5/            09:01:29
      cleanliness is part of faith. Allah SWT likes
      people who are very concerned about
      cleanliness.
  6   Videos of plastic waste that are now             https://www.instagram.com/   2023-07-10     10,831       11,754
      becoming a problem, especially for               reel/CugJS4yuJWX/             10:51:08
      Indonesia’s seas.
  7   #GotongRoyongBoyongPohon is a                    https://www.instagram.       2023-09-29      9,926       12,836
      movement initiated by the Ministry of SOEs       com/p/CxxTzUJR8_-/            16:19:36
      to address the pollution problem in Jakarta.
  8   PT Bank Syariah Indonesia Tbk (BSI)              https://www.instagram.com/   2023-11-09    128,702      197,078
      conducted a groundbreaking ceremony for          reel/CzbAzCJRu3U/             17:33:45
      the construction of a new office building
      called the BSI Tower, which was built with a
      green building concept.
  9   The topping off celebration of BSI’s Green       https://www.instagram.com/   2023-11-16     60,854       99,229
      Building office as the Company’s landmark        reel/CzsYXrwrZs6/             11:26:55
      in Aceh which was inaugurated in March
      2024.
 10   BSI conducts Green Friendly Running 2023         https://www.instagram.com/   2023-06-17     31,059       32,744
      activities to campaign for Zero Waste in         reel/CtlQU1yt51q/             13:54:15
      Yogyakarta
 11   @ikhsan_kusuma#SobatBUMN, as one                 https://www.instagram.com/   2023-08-17     15,690       16,776
      of the BUMN employees I am very proud            reel/CwCyeUmvpfL/             18:13:00
      and grateful to be able to participate in the
      Batch 4 BUMN Relawan Bakti program in
      Meunasah Asan East Aceh.
 12   Inviting all Jakarta residents to come   https://www.instagram.               2023-09-29     15,598       16,951
      and adopt 100,000 trees at the           com/p/CxxDrtWLX_k/                    13:58:45
      #GotongRoyongBoyongPohon Car Free Day
      event on Sunday, October 1, 2023 located
      at Sarinah Thamrin.




2023 SUSTAINABILITY REPORT                                                                PT BANK SYARIAH INDONESIA Tbk   81
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     Introduction                      Economic Performance                     Social Performance                 Environmental Performance




     Environmental
     Performance

       No                   Content Name                               Link Post               Date Post        Reach     Impressions

       13    BSI took part in the                             https://www.instagram.com/      2023-10-10         10,949        15,559
             #GotongRoyongBoyongPohon                         reel/CyNIltOxRbM/                11:44:44
             movement which was implemented by @
             kementerianbumn Mr. @erickthohir and
             also Mr. @tedi.Bharata
       14    In the BSI Sustainable Movement program,         https://www.instagram.         https://www.       107,230      119,990
             BSI in collaboration with Plastic Pay would      com/p/CyzvJF7x9Eg/              instagram.
             like to invite Sahabat to join the activity                                        com/p/
             of exchanging your plastic bottle waste at                                      CyzvJF7x9Eg/
             RVM.
       15    “Accelerating Sharia Economy and Finance         https://www.instagram.          2023-10-22         33,075        37,724
             Through Digitalization for Inclusive and         com/p/CystL3ExJMF/               17:56:36
             Sustainable Growth”, various activities will
             be presented at ISEF 2023.
       16    Highlights of the BSI Sustainable                https://www.instagram.com/      2023-07-09         11,234        12,219
             Movement event held in Bali.                     reel/CuddYYCttww/                09:47:29
                                                      TOTAL                                                     565,473      723,322




            Educational Contents



            565,471                                         total reach
            BSI’s green campaign and sustainable finance educational content in Instagram social
            media with 723,322 total impressions (image)/play (reels). [SEOJK F1]




     ENERGY AND EMISSION
     BSI recognizes that energy usage is crucial to its operational activities. Therefore, the Bank consistently endeavors
     to implement energy efficiency policies. Throughout 2023, BSI has remained actively engaged in the implementation
     of sustainable operations, including:
     1. Construction of Aceh landmark building with green building concept.
     2. Solar panel usage in the BSI Building, among others, in the Mayestik Branch Office, Pejompongan Sports Ground,
         and Mataram Branch Office.
     3. Implementation of water treatment in the BSI building/office.
     4. The use of LED lamps that have better energy efficiency.
     5. Using inverter technology and refrigerant volume in air conditioners
     6. Setting the air conditioner as needed
     7. Use of environmentally friendly materials such as:
         - Recycled plastic on the table top of the office desk at BSI Tower
         - MDF board on Custom furniture
         - Heat-reducing glass in Landmark Building Aceh

     Energy and Emission Consumption
     BSI’s internal energy consumption is calculated from electricity purchased from the State Electricity Company (PLN),
     which is used for activities at BSI’s head office. In addition to electricity, the source of energy for the Bank’s internal
     energy consumption is fuel oil for the bank’s operational vehicles.


82   PT BANK SYARIAH INDONESIA Tbk                                                                         2023 SUSTAINABILITY REPORT
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BSI’s energy consumption data for the 2023 period as follows:
             [GRI 302-1] [GRI 305-1]                                                                                            Total Energy              Total Emission
                                                                       Unit           Total Volume Usage
             [GRI 305-2] [SEOJK F6]                                                                                                 (GJ)                   (Ton CO2 Eq.)

 PLN Electricity for BSI Head Office                               KWH                    2,117,285.90                              7,616.14                  1,577.07
 Head Office Operational Car Fuel                                  Liter                     157,329.41                             6,027.41                    144,94
                                                                                                           TOTAL                  13,643.55                   1,722.01



• The scope of BSI’s energy consumption and direct emission data is the BSI Head Office at Tower Jakarta.
• Using energy conversion factor and Net Calorific Value (NVC) based on the International Energy Agency (IEA)
  conversion standards
• For the purposes of conversion calculation, it is assumed that the fuel type of all operational vehicles used is RON
  98 gasoline (Pertamax trademark) with a maximum density of 770 kg/m3 based on the Decree of the Director
  General of Oil and Gas Number 0177.K/10/DJM.T/2018 concerning Standards and Quality (Specifications) of
  Gasoline RON 98 Fuel Oil Marketed Domestically.
• Assuming Pertamax Fuel price of Rp12,800/liter, fuel cost in 2022 was Rp2 billion
• Emission Factor Based on IPCC GHG Protocol Cross Sector Tools (March 2017)
• Global Warming Potential (GWPP) based on IPC GHG Protocol Assessment Report (AR5)
• Using emission factor from the 2019 Electricity System GHG FE Value for Jamali Grid, which is 0.80 ton CO2 eq
  per KWH
• The base year used is 2021.
• To this day, there has been no data collection related to energy and emissions related to Scope 3.

Energy Efficiency and Emission Control Programs [SEOJK F7][SEOJK F12][GRI 302-4][GRI 305-5]
To optimize energy efficiency at BSI, we continually strive to initiate initiatives and innovations to control emissions
from the Bank’s operational activities. Throughout 2023, the programs and achievements in energy efficiency
implemented are as follows:


                                                        Use of Environmentally Friendly Materials




   2
                                                            The Lamps                                  Friendly Refrigerant                      The Air Conditioning


                                                       100%                                                 R32
                                                                                                                                                       System
             Branch Offices
                                                                                                                                                    100%
   1          Sport Ground
                                                  The lamps used throughout
                                                  all BSI’s offices are LED
                                                  lamps [SEOJK F5]
                                                                                                    An environmentally
                                                                                                    friendly refrigerant that is
                                                                                                    used in all air conditioning
                                                                                                                                                The air conditioning system
                                                                                                                                                in BSI’s offices has used
                                                                                                                                                inverter technology and
  BSI has used solar panels                                                                         systems in BSI offices.                     volume refrigerant that
  to help meet the energy                                                                           The R32 has a value of “0”                  can save up to 50% of
  needs of the branch offices                                                                       ozone depletion potential,                  electricity. In addition, the
  in addition to the source of                                                                      with a cold index reaching                  room temperature settings
  electricity from PLN.                                                                             almost 2 times better than                  at the BSI head office and
                                                                                                    other refrigerants.                         branch office have also
                                                                                                    [SEOJK F5]                                  considered energy efficiency
                                                                                                                                                optimization.

    Notes:
    As of the end of the reporting year, BSI was still in the process of quantifying the results of energy efficiency, so reporting for total
    energy efficiency and emissions will be reported in future reports after this process is completed. [GRI 302-4]




2023 SUSTAINABILITY REPORT                                                                                                                  PT BANK SYARIAH INDONESIA Tbk       83
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     Introduction                                   Economic Performance                                       Social Performance                                Environmental Performance




     Environmental
     Performance


     WATER
     Water management is also a policy of utmost importance at BSI. Water is one of the most critical natural resources for
     the sustainability of life. In carrying out operational activities, the Bank uses water to meet domestic needs in branch
     offices and BSI data centers. The Bank is committed to ensuring water balance sustainability through sustainable
     water management approaches.



                                               BSI Water Management Principles & Goals [GRI 303-1]




                                Reduce                                                  Increase                                                        Ensure

         Reducing raw water withdrawal from                             Improving water recirculation through                         Ensuring the quality of wastewater
         public water bodies, and not overusing                         the water recycling process and                               that is channeled to the Waste Water
         groundwater as much as possible.                               ensuring that all of our operational                          Management Plant (WWTP) meets the
                                                                        facilities have a Water Treatment                             quality standards in accordance with
                                                                        Plant so that water that undergoes                            applicable regulations. [GRI 303-2]
                                                                        the treatment process can be reused,
                                                                        among others, for flushing toilets and
                                                                        watering plants.



         Notes:
         As of the end of the reporting year, BSI has not conducted a formal assessment regarding water stress and water impact to develop impacts and
         targets for water use. Nevertheless, all of BSI’s operational areas continue to accelerate water efficiency and conservation efforts as part of the
         Bank’s operational activities.




     Throughout 2023, the BSI Head Office used 1,824m3 of water, all supplied by the PDAM. To ensure effective water
     management policies, we also conducted water-saving campaigns in Bank operational areas, including through
     posters placed in toilet areas, ablution areas, and handwashing stations to encourage moderate water usage. [SEOJK
     F.8] [GRI 303-3]


     Furthermore, water efficiency efforts are made through the use of water treatment in BSI office buildings and
     recycling used building water for toilet flushing in new buildings. Water efficiency initiatives are also applied at the
     BSI Cipali Mosque, where used ablution water is used to irrigate plants around the mosque.




84   PT BANK SYARIAH INDONESIA Tbk                                                                                                                  2023 SUSTAINABILITY REPORT
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                                     Features of Green Building at BSI Head Office


      Located on Jalan Gatot Subroto, DKI Jakarta, the BSI Head Office at The Tower is the work of one of the world’s leading
      architectural firms, Denton Corker Marshall. Built by Indonesia’s renowned architectural figure, Budiman Hendropurnomo
      as head architect, The Tower reaches 212 meters in height with a floor area of 100,931 gross m2.

      The Tower is designed as a building that has various environmentally friendly features that are in accordance with green
      building principles, including:



        01                      02                          03                       04                          05

       Maximizing               Using double               Having rainwater         Having Cooled            Having cooler system
       natural lighting         insulated windows          catchment system         Chiller with FCU         with a separate air
                                                                                                             ventilation


    with the building         to increase the energy     able to reduce raw         Function for air           to ensure healthier
    façade using glass, so    efficiency of the air      water or groundwater       conditioning               indoor air quality.
    that the sunlight can     conditioner used and       extraction.                system, so that the
    illuminate the room       also functions as a                                   temperature and
    and reduce the need       sound barrier from                                    humidity in each
    to use lights.            the outside thereby                                   section can be
                              increasing the comfort                                adjusted as needed
                              of BSI employees to                                   with consideration of
                              work.                                                 energy efficiency.




WASTE
BSI’s commitment to implementing sustainable operations is also carried out through waste management. The
largest waste generated from Bank operational activities can be categorized into several types, namely paper waste,
packaging waste, food waste, and hazardous waste (B3). BSI’s waste management approach follows the best practice
of reduce, reuse, and recycle (3R), aiming to minimize the volume of waste sent to landfills. [SEOJK F14]


                                                                 Reduce




                                     Reuse                                                  Recycle
                                                                 Garbage



                                                              RESIDUE




                                                             Transport



                                                                 Landfill




2023 SUSTAINABILITY REPORT                                                                             PT BANK SYARIAH INDONESIA Tbk   85
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     Introduction                  Economic Performance                Social Performance               Environmental Performance




     Environmental
     Performance


     Paper Waste [SEOJK F13] [GRI 306-1]
     BSI considers paper saving efforts as one of its focus and priority sustainable policies. This is because paper waste
     is the largest type of waste generated from Bank operational activities. Activities such as report preparation, bank
     correspondence with customers, and banking transaction processes are the largest sources of paper waste in BSI.

     Efficient approach for saving paper conducted consistently and continuously, among others:
     1. Double sided printing and the use of blank waste paper (duplex printing).
     2. Digitization request for printed goods through online applications and the procurement process is carried out
         digitally through the Procurement Management System.
     3. Implementation of E-DOC BSI, namely a web-based correspondence digitization to reduce paper usage at the
         head office.

     Continuing from the paper-saving policy, the implementation of the Reuse, Reduce, and Recycle (3R) principles is
     included in utilizing residual materials to form new products and reduce solid waste. Management of paper waste is
     implemented through the use of recycled paper in the printing of Annual Reports and Sustainability Reports.

     In 2023, BSI’s paper usage reached 7,836 reams, a decrease compared to the paper usage in 2022, which reached
     6,657 reams. This is due to the increase in the number of BSI customers. Moving forward, we will continue to
     strive for paper usage efficiency through digitization and identify and calculate the intensity of paper usage in Bank
     operations. [GRI 306-3]

     Plastic Waste [SEOJK F13]
     Another major source of waste is plastic packaging waste and food remnants from employee pantry facilities.
     Generally, the types of waste generated from BSI employee pantries are plastic packaging, food scraps, seasoning
     sachets, and plastic utensils. As a step towards reducing plastic waste, BSI encourages the use of reusable plastic
     drink bottles in the office environment, both for employees and for various meeting needs.

     Since 2021, BSI has collaborated with PlasticPay to install plastic waste recycling machines in public areas, starting
     at BSI office locations. In the first implementation phase, Reverse Vending Machine (RVM) waste recycling machines
     have been placed in the BSI Wisma Mandiri 1 building and several areas in the Greater Jakarta area.

     In essence, this collaborative program aims to educate the public to be more concerned and take active steps in
     plastic waste management. Through RVMs, the community is encouraged to start sorting and processing plastic
     waste properly, so that it can be processed into high-value economic goods, not burden landfills, and not pollute the
     environment.

     The types of plastic waste that can be brought and exchanged through RVM machines and the PlasticPay digital
     platform are plastic bottle waste. Through PlasticPay’s digital platform, BSI ensures that this program can be well
     measured and monitored.




86   PT BANK SYARIAH INDONESIA Tbk                                                             2023 SUSTAINABILITY REPORT
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         Easy Steps to Reduce Plastic Waste


          The people who want to participate in reducing plastic can easily redeem their plastic waste to
          the RVM machine in 3 easy steps:



                        Bring used plastic drink bottle to the nearest PlasticPay Collection
            01          Point,


                        Put it into the RVM machine and scan the barcode,
            02


                         Collect points, which can then be exchanged for merchandise from BSI and
                         Plasticpay Indonesia, where 1 point is equal to Rp1. One bottle of 600 ml is
            03
                         equivalent to 56 points, or Rp56; 1 kg is equivalent to 2,968 points, or Rp3,000.




      In 2023, BSI’s collaboration with PlasticPay have successfully placed Reverse Vending Machine (RVM)
      & PlasticPay Collection Point at [GRI 306-2] [GRI 306-4]




      50 locations 22.9 Kg 84.4 Ton CO eq                                                                          2
     in Jabodetabek                           reduction of                       and help
     and Bali                                 bottle plastic                     contribute of
                                              waste reaching                     carbon footprint
                                                                                 reduction by




Office Hazardous Waste [SEOJK F13]
Another category of waste generated from BSI’s operations is B3 in the form of electronic waste, used printer ink
cartridges, used batteries, and used fluorescent lamps. BSI’s efforts in managing this waste include ensuring no B3
spills and disposing of hazardous materials that can pollute the environment, such as used vehicle oil, used ink, or
floor cleaning chemicals. The Bank also implements a zero-stock program for office stationery so that procurement
can be based on actual needs. Additionally, we also document the types of waste that do not contain hazardous
materials.

Throughout 2023, there were no significant B3 waste or common waste spills in the BSI workplace. [SEOJK F15]




2023 SUSTAINABILITY REPORT                                                                        PT BANK SYARIAH INDONESIA Tbk   87
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     Introduction                  Economic Performance                       Social Performance                    Environmental Performance




     Environmental
     Performance


     NATURE-BASED SOLUTIONS
     As the largest Islamic bank in Indonesia, BSI is committed to supporting Indonesia’s efforts to achieve the Enhanced
     National Determined Contribution (ENDC) target in line with the Paris Agreement. One of the efforts we make is
     by implementing nature-based solutions. Nature-based solutions involve actions to protect, sustainably manage,
     or restore natural ecosystems, in order to contribute to climate change prevention, human health, food and water
     security, and effective and adaptive disaster risk reduction, while also providing benefits for community welfare and
     biodiversity conservation.

     Although BSI does not have operational offices nearby or within conservation areas, conservation programs for
     natural habitats and biodiversity continue to be carried out through tree planting activities in Bank operational areas,
     especially planting trees with high carbon sequestration potential. In 2023, BSI planted trees in various location in
     Indonesia. [SEOJK F9][SEOJK F10] [GRI 304-3]



                                                          Total Tree Planting

                                                           2022                                2023


                                                 33,500                               39,329
                                                  at various BSI Mosques in       total tree planting conducted
                                                  Bakauheni, Bromo, Lebak         until 2023 in various locations
                                                  Banten, Katulampa Bogor,
                                                       and Badung Bali




     ENVIRONMENTAL COMPLAINTS
     For BSI, the measure of Bank success must align with the maqoshid syariah (Islamic objectives), which consists
     of Hifdz Diin (safeguarding religion), Hifdz Nafs (safeguarding life), Hifdz Aql (safeguarding intellect), Hifdz Maal
     (safeguarding wealth), Hifdz Nasb (safeguarding lineage), and Hifdz Bi’ah (safeguarding environment). This is also in
     line with sustainable finance principles.

     In practice, the assessment and evaluation of the environmental performance of all BSI debtors is an integral part of
     the Bank’s business process. Throughout 2023, our evaluation of all BSI debtors showed no complaints or significant
     environmental violations. [SEOJK F16]




88   PT BANK SYARIAH INDONESIA Tbk                                                                        2023 SUSTAINABILITY REPORT
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2023 SUSTAINABILITY REPORT   PT BANK SYARIAH INDONESIA Tbk   89
Page 92
     Independent
     Assuror Statement

                                                              Independent Assurance Statement
                                                                     0224/BD/0021/JK

           To the management of PT Bank Syariah Indonesia, Tbk
           We were engaged by PT Bank Syariah Indonesia, Tbk                       2) Assessment of the accuracy and quality of the
           (‘BSI’) to provide assurance in respect to its                             specified sustainability performance information
           Sustainability Report 2023 (‘the Report’). The assurance                   contained within the Report, in relation to the
           engagement was carried out by our highly experienced                       agreed scope, which consisted of:
           assurance team whose diverse and complementary                              Sustainable finance management;
           skills ensure a high level of competence in carrying out                    Human resources training and development; and
           their duties.                                                               Community development.

           Independence                                                            Responsibility
           We conducted all our assurance undertakings with                        BSI is responsible for the preparation of the Report
           independence and autonomy having not been involved                      and all information and claims therein, which include
           in the preparation of any key part of the Report. Nor                   established sustainability management targets,
           did we provide any services to BSI during 2023 that                     performance management, data collection, etc. In
           could conflict with the independence of the assurance                   performing this engagement, meanwhile, our
           engagement.                                                             responsibility to the management of BSI is solely for
                                                                                   the purpose of verifying the statements it has made in
           Assurance Standards                                                     relation to its sustainability performance, specifically
           Our work was carried out in accordance with ISAE3000                    as described in the agreed scope, and expressing our
           ‘Assurance Engagements other than Audits or Reviews                     opinion on the conclusions reached.
           of Historical Financial Information’ issued by the
           International Auditing and Accounting Standards Board.                  Methodology
           In addition, the work was also planned and carried out                  In order to assess the veracity of certain assertions and
           to conform to AA1000AS v3 ‘AA1000 Assurance                             specified data sets included within the report, as well
           Standards v3’, issued by AccountAbility.                                as the systems and processes used to manage and
                                                                                   report them, the following methods were employed
           Level of assurance and criteria used                                    during the engagement process:
           By designing our evidence-gathering procedures to                        Review of the report, internal policies,
           obtain a limited level of assurance based on ISAE3000                       documentation, management and information
           and a moderate level of assurance engagement as set                         systems;
           out in AA1000AS v3 readers of the report can be                          Interviews of relevant staff involved in
           confident that all risks or errors have been reduced to a                   sustainability-related management and reporting;
           very low level, although not necessarily to zero.                           and
           Moreover, the Report was also evaluated in accordance                    Following data trails to the initial aggregated
           with the criteria of AA1000 AccountAbility Principles                       source, so as to check data samples to a greater
           (2018) of Inclusivity, Materiality, Responsiveness and                      depth.
           Impact.
                                                                                   Limitations
           Scope of Assurance                                                      Our scope of work was limited to a review of the
           We provided a Type 2 assurance engagement under                         accuracy and reliability of specified data and
           AA1000AS v3. This involved:                                             interviews with data providers, persons in charge of
           1) Assessment of BSI’s adherence to the AA1000                          data collection and processing, as well as persons in
              AccountAbility Principles (2018); and                                charge     of    sustainability  performance-related
                                                                                   information.




            PT. Moores Rowland Indonesia
            Jl. Sisingamangaraja No. 26 – Jakarta Selatan 12120 - Indonesia
            Tel: +62 21 720 2605 - Fax: +62 21 720 2606 - www.moores-rowland.com




90   PT BANK SYARIAH INDONESIA Tbk                                                                        2023 SUSTAINABILITY REPORT
Page 93
Conclusions                                                                BSI's allocation of resources to stakeholder
Conclusions in regard to adherence to the AA1000                           engagement, the timeliness and accessibility of
Accountability Principles of Inclusivity, Materiality,                     reported information, and the types of
Responsiveness and Impact include the following                            communication mechanisms regularly employed,
findings:                                                                  were all indicative of BSI’s responsiveness to key
                                                                           stakeholder concerns and expectations. As in other
 Inclusivity                                                              areas, however, vigilance is of key importance, and
  An assessment was made on whether BSI has                                we recommend that BSI conducts regular
  included all key stakeholders in developing and                          monitoring     while     improving      stakeholder
  achieving an accountable and strategic response to                       engagement procedures where necessary in future
  sustainability issues.                                                   reports.

   Demonstration of BSI’s strong commitment to                          Impact
   stakeholder inclusivity included the conducting of                    An assessment was made on whether BSI has
   needs assessment surveys and a materiality level                      monitored, measured and is accountable for how its
   survey of the key stakeholder groups. Our overall                     actions affect their broader ecosystems.
   assessment is that BSI has set in place an effective                    BSI has integrated identified impacts into its key
   system that enables key stakeholders to participate                     management processes including, for example, its
   in the development of the organization's response                       materiality assessment process, organisational
   in the context of sustainability.                                       strategy, governance, goal-setting, and operations.
    In order to maintain and strengthen the                                In order to strengthen the effectiveness of
    effectiveness of this inclusivity, however, we                         assessment and disclosure of its impacts, however,
    recommend that BSI carries out regular monitoring                      we recommend that BSI provides the necessary
    of its systems and procedures, and implements                          competencies and resources to measure, evaluate
    improvements where necessary.                                          and manage its impacts, conducts regular
                                                                           monitoring of its systems and procedures, and
 Materiality                                                              implements improvements, where necessary.
  With stakeholders requiring material information
  on which to base their informed judgments,                           Based on our limited assurance engagement, nothing
  decisions and actions, an assessment was carried                     has come to our attention that causes us to believe the
  out to determine the extent to which BSI has                         data of the Report has been materially misstated.
  included such information in the Report.
                                                                       All key assurance findings are included herein, while
   BSI’s strong commitment to meet stakeholder                         detailed observations and follow-up recommendations
   needs in this field was evidenced by the provision                  have been submitted to BSI management in a separate
   of adequately reported and balanced information                     report.
   on key material issues. Nevertheless, as demands                    Jakarta, March 25, 2024
   for information continue to increase, we
   recommend that BSI conducts materiality tests on a
   regular basis for inclusion in future reports.

 Responsiveness                                                       James Kallman
  As it is increasingly important to communicate in                    Chief Executive Officer
                                                                       Moores Rowland is an international organization specializing in audit,
  meeting stakeholder expectations, an assessment                      accounting, tax, legal and advisory, business and human rights services in
  was carried out to determine the degree to which                     Indonesia. Moores Rowland is a member of Praxity AISBL, the world's largest
                                                                       Alliance of independent and unaffiliated audit and consultancy companies.
  BSI demonstrates its accountability in this area.                    With more than 65,000 professionals operating in 120 countries across the
                                                                       globe, each sharing the same values and sense of responsibility, Praxity is
                                                                       served by Moores Rowland in Indonesia, one of the leading sustainability
                                                                       assurance providers.
PT. Moores Rowland Indonesia
Jl. Sisingamangaraja No. 26 – Jakarta Selatan 12120 - Indonesia
Tel: +62 21 720 2605 - Fax: +62 21 720 2606 - www.moores-rowland.com




   2023 SUSTAINABILITY REPORT                                                                                PT BANK SYARIAH INDONESIA Tbk           91
Page 94
     List of Disclosure Based on
     POJK No.51/Pojk.03/2017

         Index
                                                                  Index Name                                                 Page (s)
        Number
                   Sustainability Strategy                                                                                       -
          A.1      Explanation of Sustainability Strategy                                                                       2
                   Performance Overview on Sustainability Aspects
          B.1      Economic Aspects                                                                                             6
          B.2      Environmental Aspects                                                                                        6
          B.3      Social Aspects                                                                                               7
                   Company Profile
          C.1      Vision, Mission and Values of Sustainability                                                                 17
          C.2      Company Address                                                                                              12
          C.3      Business Scale                                                                                             13, 18
          C.4      Products, Services, and Business Activity                                                                    12
          C.5      Membership of Association                                                                                    19
          C.6      Significant Changes                                                                                          12
                   Board of Director Statement
          D.1      Board of Director Statement                                                                                  22
                   Sustainability Governance
          E.1      Responsible Party related to Sustainable Finance Implementation                                              26
          E.2      Competency Development related to Sustainable Finance                                                        32
          E.3      Risk Assessment for the Application of Sustainable Finance                                                   32
          E.4      Stakeholder Engagement                                                                                       36
          E.5      Problems Encountered on Sustainable Finance                                                                  35
                   Sustainability Performance
          F.1      Building a Sustainability Culture                                                                       3, 17, 79, 82
                   Economic Performance
                   Comparison of Targets and Production Performance, Portfolio, Financing Targets, or Investments,
          F.2                                                                                                                   43
                   Income as Well as Profit and Loss
                   Comparison of Target and Portfolio Performance, Financing Targets, or Investments in Financial
          F.3                                                                                                                   44
                   Instruments or Projects That are in Line with the Implementation of Sustainable Finance
                   Environmental Performance
                   General Aspects
                   Material Aspects
          F.4      Environmental Costs
          F.5      Usage of Environmentally Friendly Materials                                                                  83
                   Energy Aspects
          F.6      Amount and Intensity of Energy Consumed                                                                      83
          F.7      Efforts and Achievement for Energy Efficiency and Renewable Energy Usage                                     83
                   Water Aspects
          F.8      Water Usage                                                                                                  84
                   Biodiversity Aspects
          F.9      Impacts from Operational Areas that are Near or Located in Conservation Areas or Have Biodiversity           88
          F.10     Biodiversity Conservation Efforts                                                                            88




92   PT BANK SYARIAH INDONESIA Tbk                                                                             2023 SUSTAINABILITY REPORT
Page 95
    Index
                                                           Index Name                                                     Page (s)
   Number
              Emission Aspects
     F.11     Amount and Intensity of Emissions Generated by Type                                                            83
     F.12     Efforts and Achievements Made for Emission Reduction                                                           83
              Waste and Effluent Aspects
     F.13     Amount of Waste and Effluent Generated by Type                                                                 86
     F.14     Waste and Effluent Management Mechanism                                                                        85
     F.15     Occurring Spills (if any)                                                                                      87
              Complaints Related to the Environment Aspects
     F.16     Amount and Material of Environmental Complaints Received and Resolved                                          88
              Social Performance
     F.17     Commitment to Provide Services on Equal Products and/or Services to Consumers                                  49
              Employment Aspects
     F.18     Equal Employment Opportunities                                                                              49, 57, 59
     F.19     Child Labor And Forced Labor                                                                                 57, 59
     F.20     Regional Minimum Wage                                                                                          62
     F.21     A Decent and Safe Work Environment                                                                             68
     F.22     Training and Development of Employee Skills                                                                    64
              Community Aspects
     F.23     Operations Impacts on Surrounding Communities                                                                  70
     F.24     Community Complaints                                                                                           51
     F.25     Corporate Social Responsibility (CSR) Activities                                                            70, 71, 77
              Responsibility for Sustainable Product/Service Development
     F.26     Innovation and Development of Sustainable Finance Products/Services                                            48
     F.27     Products and Services that the Safety have been Evaluated for Customers                                        49
     F.28     Products/Services Impacts                                                                                      49
     F.29     The Number of Products Withdrawn                                                                               49
     F.30     Customer Satisfaction Survey of Sustainable Finance Products and/or Services                                   51
              Others
     G.1      Written Verification from Independent Parties (if any)                                                         90
     G.2      Feedback Form                                                                                                  11
     G.3      Responses to Previous Year's Sustainability Report Feedback                                                    11
              List of Disclosures According to Financial Services Authority Regulation Number 51/POJK.03/2017
     G.4      concerning Implementation of Sustainable Finance for Financial Services Institutions, Issuers, and Public      92
              Companies




2023 SUSTAINABILITY REPORT                                                                             PT BANK SYARIAH INDONESIA Tbk   93
Page 96
     GRI
     Content Index

     Statement of use              PT Bank Syariah Indonesia Tbk has reported the information cited in this GRI content index for
                                   the period 01 January – 31 December 2023 with reference to the GRI Standards.
     GRI 1 used                    GRI 1: Foundation 2021


               GRI STANDARD                                                   DISCLOSURE                                    LOCATION
     GRI 2: General Disclosures 2021         2-1    Organizational details                                                      12
                                             2-2    Entities included in the organization’s sustainability reporting            9
                                             2-3    Reporting period, frequency and contact point.                             8, 11
                                             2-4    Restatements of information                                                 9
                                             2-5    External assurance                                                          9
                                             2-6    Activities, value chain and other business relationships                  12, 13
                                             2-7    Employees                                                                   57
                                             2-8    Workers who are not employees                                               59
                                             2-9    Governance structure and composition                                      30, 39
                                             2-10   Nomination and selection of the highest governance body                     39
                                             2-11   Chair of the highest governance body                                        30
                                             2-12   Role of the highest governance body in overseeing the                       31
                                                    management of impacts.
                                             2-13   Delegation of responsibility for managing impacts                           31
                                             2-14   Role of the highest governance body in sustainability reporting           26, 31
                                             2-15   Conflicts of interest                                                Annual Report BSI
                                             2-16   Communication of critical concerns                                          39
                                             2-17   Collective knowledge of the highest governance body                         32
                                             2-18   Evaluation of the performance of the highest governance body.        Annual Report BSI
                                             2-19   Remuneration policies                                                       39
                                             2-20   Process to determine remuneration                                           39
                                             2-21   Annual total compensation ratio.                                            39
                                             2-22   Statement on sustainable development strategy                               22
                                             2-23   Policy commitments                                                          3
                                             2-24   Embedding policy commitments.                                               3
                                             2-25   Processes to remediate negative impacts                                     49
                                             2-26   Mechanisms for seeking advice and raising concerns.                       20, 39
                                             2-27   Compliance with laws and regulations                                 Annual Report BSI
                                             2-28   Membership associations                                                     19
                                             2-29   Approach to stakeholder engagement                                          36
                                             2-30   Collective bargaining agreements                                            61
     GRI 3: Material Topics 2021             3-1    Process to determine material topics                                        10
                                             3-2    List of material topics                                                     10
                                             3-3    Management of material topics                                           10, 41, 44
     GRI 201: Economic Performance           201-1 Direct economic value generated and distributed                              42
     2016                                    201-2 Financial implications and other risks and opportunities due to              44
                                                   climate change
                                             201-3 Defined benefit plan obligations and other retirement plans                  62
     GRI 203: Indirect Economic Impacts      203-1 Infrastructure investments and services supported                            77
     2016




94   PT BANK SYARIAH INDONESIA Tbk                                                                             2023 SUSTAINABILITY REPORT
Page 97
           GRI STANDARD                                            DISCLOSURE                                     LOCATION
 GRI 204: Procurement Practices      204-1 Proportion of spending on local suppliers                                 20
 2016
 GRI 205: Anti-corruption 2016       205-1 Operations assessed for risks related to corruption                       35
                                     205-2 Communication and training about anti-corruption policies and             35
                                           procedures
 GRI 302: Energy 2016                302-1 Energy Consumption Within the Organization                                83
                                     302-4 Reduction of energy consumption                                           83
 GRI 303: Water and Effluents 2018   303-1 Interactions With Water As A Shared Resource                              84
                                     303-2 Management of Water Discharge-Related Impacts                             84
                                     303-3 Water Withdrawal                                                          84
 GRI 304: Biodiversity 2016          304-3 Habitats protected or restored                                            88
 GRI 305: Emissions 2016             305-1 Direct (Scope1) GHG Emissions                                             83
                                     305-2 Energy indirect (Scope 2) GHG emissions                                   83
                                     305-5 Reduction of GHG emissions                                                83
 GRI 306: Waste 2020                 306-1 Waste generation and significant waste-related impacts                    86
                                     306-2 Management of significant waste-related impacts                           87
                                     306-3 Timbulan Limbah | Waste generated                                         86
                                     306-4 Waste diverted from disposal                                              87
 GRI 401: Employment 2016            401-1 New employee hires and employee turnover                                60, 61
                                     401-2 Benefits provided to full-time employees that are not provided to         62
                                           temporary or part-time employees
 GRI 402: Labor/Management           402-1 Minimum notice periods regarding operational changes                      61
 Relations 2016
 GRI 403: Occupational Health and    403-1 Occupational health and safety management system                          68
 Safety 2018                         403-3 Occupational health services                                              68
                                     403-4 Worker participation, consultation, and communication on                  69
                                           occupational health and safety
                                     403-5 Worker training on occupational health and safety                         69
                                     403-6 Promotion of worker health                                              68, 69
                                     403-7 Prevention and mitigation of occupational health and safety               68
                                           impacts directly linked by business relationships
                                     403-9 Work-related injuries                                                     69
 GRI 404: Training and Education     404-1 Average hours of training per year per employee                           65
 2016                                404-2 Programs for upgrading employee skills and transition assistance          64
                                           programs
                                     404-3 Percentage of employees receiving regular performance and                 65
                                           career development reviews
 GRI 405: Diversity and Equal        405-1 Diversity of governance bodies and employees                            31, 57
 Opportunity 2016
                                     405-2 Ratio of basic salary and remuneration of women to men                    58
 GRI 408: Child Labor 2016           408-1 Operations and suppliers at significant risk for incidents of child       59
                                           labor
 GRI 409: Forced or Compulsory       409-1 Operations and suppliers at significant risk for incidents of forced      59
 Labor 2016                                or compulsory labor
 GRI 413: Local Communities 2016     413-1 Operations with local community engagement, impact                     70, 71, 77
                                           assessments, and development programs
 GRI 417: Marketing and Labeling     417-1 Requirements for product and service information and labeling             49
 2016                                417-2 Incidents of non-compliance concerning product and service                49
                                           information and labeling
                                     417-3 Incidents of non-compliance concerning marketing                          49
                                           communications
 GRI 418: Customer Privacy 2016      418-1 Substantiated complaints concerning breaches of customer                50, 51
                                           privacy and losses of customer data




2023 SUSTAINABILITY REPORT                                                                       PT BANK SYARIAH INDONESIA Tbk   95
Page 98
     Feedback
     Form

     PT Bank Syariah Indonesia Tbk (BSI) has published a Sustainability Report to provide sustainability performance and sustainable
     finance implementation. Upon reading this Sustainability Report, we look forward to your input, criticism and suggestions by
     sending an email or by sending this form by mail.

     YOUR PROFILE

     Name (if possible)                               : ........................................................................................................................................................................................

     Institution/Company                              : ........................................................................................................................................................................................

     E-mail 			                                       : ........................................................................................................................................................................................

     Phone/Mobile                                     : ........................................................................................................................................................................................



     STAKEHOLDER GROUP

         Shareholders and investors
         Customers
         Employees
         Government
         Media
         Business partners
         Public and the community
         Others, please specify:
         ..........................................................................



     PLEASE SELECT THE APPROPRIATE ANSWERS IN RESPONSE TO THE QUESTIONS BELOW.

     						                                                                                                                                                                                         YES                      NO
     1. This report is easily understood.
     2. This report is useful for you.
     3. This report portrays the sustainability performance clearly.
     4. This report discloses the material topics which are relevant to the Company.




     THANK YOU FOR YOUR PARTICIPATION.
     PLEASE SUBMIT AND SEND THIS RESPONSE TO THE FOLLOWING ADDRESS:

     Corporate Secretary
     PT Bank Syariah Indonesia Tbk (BSI)
     Head Office
     Gedung The Tower
     Jl. Gatot Subroto No. 27
     Kelurahan Karet Semanggi,
     Kecamatan Setiabudi,
     Jakarta Selatan 12930




96   PT BANK SYARIAH INDONESIA Tbk                                                                                                                                                     2023 SUSTAINABILITY REPORT
Page 99

          
Page 100
SUSTA I NA B IL I T Y
R E P O RT               2023



G ROW I N G W I T H
S U S TA I N A B L E M OV E M E N T




                        Scan the following QR Code
                        to download this
                        Sustainability Report
www.bankbsi.co.id
BSI Call 14040




     Head Office
     Gedung The Tower
     Jl. Gatot Subroto No. 27
     Kelurahan Karet Semanggi,
     Kecamatan Setiabudi,
     Jakarta Selatan 12930

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Names mentioned 36 people and organisations named in the text · linked when the evidence is strong

linked org Bank Syariah Indonesia Tbk p.2 ×388
linked org Bank Mandiri (Persero) Tbk p.15 ×2
linked person Hery Gunardi p.25 ×3
linked person Muliaman D. Hadad p.28
linked org PT Hutama Karya p.76
possible org Bank Negara Indonesia (Persero) Tbk p.15 ×2
possible org Bank Rakyat Indonesia (Persero) Tbk p.15 ×2
possible org Bank Syariah Indonesia’s p.63
possible org PT Bio Farma p.76
unresolved org Financial Services Authority p.5 ×23
unresolved org Bank Rank p.6
unresolved org Bank Category p.9
unresolved org Kementerian BUMN p.9
unresolved person Gunawan Arif Hartoyo p.9
unresolved org Bank Category Sustainability Category p.9
unresolved org Bank Syariah Indonesia Bank Syariah Indonesia Call Center p.13
unresolved org Bank Indonesia p.15 ×9
unresolved org Bank Indonesia Governor p.15 ×2
unresolved org BRI Syariah Tbk p.16 ×2
unresolved org PT Bank Syariah p.16 ×3
unresolved org PT BNI Syariah p.16
unresolved org Indonesia Tbk. p.16
unresolved org Bank BSI p.26
unresolved org Bank Indonesia Regulation p.31 ×5
unresolved org Bank Human Resource p.44
unresolved org Ministry of Communications and Information Technology p.52
unresolved org Bank Indonesia Consumer Protection. In p.54
unresolved org Bank Indonesia Consumer Protection. Social Media p.54
unresolved org PT Bank Syariah Indonesia’s Internal Control System Policy p.55
unresolved org Bank Trade Unions. p.69
unresolved org Bank Syariah Indonesia Company Regulations p.70
unresolved org PT Superintending p.76
unresolved org PT Perkebunan Nusantara III p.76
unresolved org PT Danareksa. BSI Maslahat Holds Shariah Economic Literacy p.76
unresolved org Ministry of SOEs p.83
unresolved org PT. Moores Rowland Indonesia p.92 ×2

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