IOI Corporation Bhd

1. Sustainable palm oil policy or commitment for all its operations?

The company meets this indicator through the RSPO Principles and Criteria 2018. Full points have therefore been awarded on the basis of the company's RSPO-certified landbank (>75%) and a further commitment to be 100% certified within 5 years. The company has also published a sustainable palm oil policy.

2. Sustainable palm oil policy or commitment applies to all suppliers?

The company has published a sustainable palm oil policy which applies to all suppliers.

3. High-level position of responsibility for sustainability?

Dr. Surina Ismail, Chief Sustainability Officer.

4. One or more members within the board of the company have responsibility for sustainability?

The company's Group Sustainability Steering Committee (GSSC) is chaired by the group's Managing Director and Chief Executive. The company also has a separate Board Sustainability Committee (""BSC"") in place.

5. Reports gender balance of senior management team?

1 (6.25%) - The company has one female member as a part of its senior management team of 16 members in 2024.

6. Reports gender balance of board members?

3 (42.85%) - The company reports that three out of the total seven board members were female in 2024.

7. Member of multiple industry schemes or other external initiatives to reduce negative environmental or social outcomes associated with palm oil production?

The company is a member of the Fire Free Alliance, Earthworm, Project ACE, and POCG.

8. Collaboration with stakeholders to reduce negative environmental or social outcomes associated with palm oil production?

The company reports multiple collaborations, including a collaboration with Earthworm Foundation (EF) to undertake a pilot project at Bukit Senorang estate and mill, Pahang. This project is about capacity building regarding workers' rights and avoiding human rights violations in their operations. The company also reports information on the South Ketapang Landscape initiative, which is a collaboration between the company, IDH Indonesia, the local wildlife department, community leaders and civil society organisations, aimed at promoting biodiversity conservation, strengthening fire, water and peat management practices in the fire-prone landscape.

9. Sustainability report published within last two years?

The latest sustainability report was published in 2025, covering the year 2024.

10. Reports through standardised reporting systems?

The company has submitted CDP questionnaires for Forests, Water Security, and Climate in 2024. Additionally, the company's latest sustainability report is prepared in accordance with the GRI 1: Foundation 2021 requirements.

11. Climate risks assessment available?

The company reports climate-related risk, mitigation, and adaptation strategies conducted following TCFD guidance. However, the information reported is not externally verified.

12. Lists countries and operations?

Indonesia (plantations, mills), Malaysia (plantations, mills, and refineries).

13. Lists countries sourcing from?

Malaysia and Thailand.

14. Total land area managed/controlled for oil palm (ha)?

214335 - The company reports 205,073 ha as its total landbank in 2024. This figure includes other crops, infrastructure and estates under development. The RSPO ACOP 2024 reports that the company has 214,334.56 ha of land area managed/controlled for oil palm.

15. Total oil palm planted area (ha)?

172107 - The company reports its total oil palm planted area as 172,107 ha in 2024.

16. Scheme smallholders planted area (ha)?

0 - The RSPO ACOP 2024 reports the total land under the scheme smallholders as 0 ha in 2024.

17. Unplanted area (areas designated for future planting) (ha)?

13058.1 - The RSPO ACOP 2024 reports the total unplanted area as 13,058.09 ha.

18. Conservation set-aside area, including HCV area (ha)?

9584.34 - The company reports the total HCV area as 3,041.24 ha and other conservation land set aside, excluding HCV areas, as 6,543.10 ha in its RSPO ACOP 2024.

19. Maps of estates/management units?

Concession boundaries have been made available to the RSPO through RSPO ACOP 2024.

20. Maps of all scheme smallholders?

The company reports that all plasma smallholder maps are publicly available on the GeoRSPO website.

21. Maps of all third-party supplying plantations?

22. Number of company-owned mills?

15 - The company reports it owns 15 mills. Data as of 2025.

23. Names and locations of company-owned mills?

The names and locations of all 14 mills owned by the company are available on the GFW database.

24. Number (or percentage) of company-owned mills that source from company-owned operations and third parties?

The company only states that 99.30% of the supply to its own mills came from its own plantations and 0.70% came from external suppliers (third-party plantations, dealers, and smallholders) in 2023. The information is not split as per individual mills that source from their own plantations and/or third-party suppliers.

25. Reports total volumes (or percentages) sourced by company-owned mills that come from company-owned operations and third-parties?

The company states that 99.30% of the supply volume to its own mills came from its own plantations and 0.70% came from external suppliers (plantations, dealers, and smallholders) in 2023.

26. Number of third party supplying mills?

326 - The company reports having 326 supplying mills as of December 2024.

27. Names and locations of all third-party supplying mills?

The company publishes a full list of supplying mills that state the mill name, parent company name, country, longitude, latitude, and sourcing category. Data as of 2024.

28. Number (or percentage) of third party supplying mills that source from their own plantations and third party plantations?

The company only states that 31.88% of the supply to its supplying mills came from supplying mills' own plantations and 68.12% came from external suppliers (plantations, dealers, and smallholders) in 2023. The information is not split as per supplier mills that source from their own plantations and/or third-party suppliers.

29. Reports total volume (or percentages) sourced from third-party supplying mills that come from the supplying mills' own operations and third parties?

The company only states that 31.88% of the supply to its supplying mills came from supplying mills' own plantations and 68.12% came from external suppliers (plantations, dealers, and smallholders) in 2023.

30. Total volume (or percentage) sourced for refineries that comes from intermediary traders and/or refiners rather than directly from mills?

The company reports that 25.01% of oil is sourced directly from mills, whilst 74.99% is from intermediary traders and refiners. Data as of 2023.

31. Time-bound commitment to achieve 100% traceability to mill level?

The company has already achieved 100% traceability to mill level.

32. Percentage of supply traceable to mill level?

The company reports that as of 2023, all its volumes are 100% traceable to the mill level. Additionally, the company's refineries have RSPO SCC under IP and SG.

33. Time-bound commitment to achieve 100% traceability to plantation level?

34. Percentage of fresh fruit bunches (FFB) supply to own mills traceable to plantation level?

As of 2024, 100% of the supply to the company's own mills is traceable to the plantation level. Additionally, 13 of the total 14 mills owned by the company have Identity Preserved certification.

35. Percentage of supply from third-party mills traceable to plantation level?

The company reports that as of 2024, 97.87% of the crude palm oil and 86.54% of the palm kernel oil sourced from supplying mills are traceable to the plantation level. Additionally, the company's refineries have RSPO SCC under IP and SG.

36. Publishes traceability data at refinery level?

The company reports the traceability data for both refineries for 2023. However, the information reported is not externally verified.

37. Publishes traceability data at crusher level?

The company reports the traceability to plantation data for its refinery, which is also the company's kernel crusher (IOI Edible Oils Sandakan), as 99.21% traceable to the plantation level in 2023. However, the information reported is not externally verified.

38. Member of the Roundtable on Sustainable Palm Oil (RSPO)?

2004 - The company is a member of the Roundtable on Sustainable Palm Oil (RSPO) since 2004. Note that the company was suspended from the RSPO for five months in 2016.

39. RSPO-certified within three years of joining the RSPO or by November 2010, for companies joining prior to finalisation of the RSPO certification systems in November 2007?

2009 - The company achieved certification before November 2010.

40. Submitted most recent RSPO Annual Communication of Progress (ACOP)?

RSPO ACOP 2024 is submitted by the company.

41. Percentage of area (ha) RSPO-certified?

95.8% - 205,336.53 ha out of the total land bank of 214,334.56 ha is certified under RSPO as of 2024.

42. Percentage of mills RSPO-certified?

100% - All 14 mills owned by the company are RSPO-certified.

43. Time-bound plan for achieving 100% RSPO certification of estates and mills within 5 years?

2027 - The company commits to achieving 100% RSPO certification of estates and mills by 2027. This is within 5 years.

44. Time-bound plan for achieving 100% RSPO certification of all palm product processing facilities within 5 years?

2013 - The company has already achieved 100% RSPO-certification of all palm product processing facilities.

45. Percentage of scheme smallholders (ha) RSPO-certified?

100% - 100% of land under scheme smallholders is RSPO certified.

46. Time-bound plan for achieving 100% RSPO certification of scheme/associated smallholders and outgrowers within 5 years or target already achieved?

2025 - The company commits to achieving 100% RSPO certification of scheme/associated smallholders and out-growers by 2025. This is within 5 years.

47. Percentage of FFB supply (tonnes) from independent smallholders/outgrowers/third-party FFB suppliers that is RSPO-certified?

48. Percentage of all palm oil and oil palm products handled/traded/processed (tonnes) that is RSPO-certified?

48.01% - The RSPO ACOP 2024 reports that 48.01% of all palm oil and oil palm products handled/traded/processed are RSPO-certified.

49. Sells RSPO-certified palm oil through Segregated or Identity Preserved supply chains?

The company's RSPO ACOP 2024 reports that the company sold 94.77% of RSPO-certified palm oil through Segregated or Identity Preserved supply chains in 2024.

50. Processes/trades RSPO-certified palm oil through Segregated or Identity Preserved supply chains?

The company's RSPO ACOP 2024 reports that the company processed/traded 43.01% of RSPO-certified palm oil through Segregated or Identity Preserved supply chains in 2024.

51. Indonesia Sustainable Palm Oil (ISPO) certified (100%)?

Some of the company's subsidiary operations are ISPO certified. This does not cover all in scope operations and certificates are not available.

52. Malaysia Sustainable Palm Oil (MSPO) certified?

[Externally verified] The company reports that all of its Malaysian estates, mills, and refineries are MSPO-certified. Certificates are available on the MSPO database.

53. Certified under voluntary sustainability certification scheme (e.g. ISCC, SAS, RSB)?

[Externally verified] ISCC.

54. Commitment to zero conversion of natural ecosystems?

The company commits to zero conversion of natural ecosystems.

55. Commitment to zero conversion of natural ecosystems applies to all suppliers?

The company reports that it supports zero conversion of natural ecosystems in supplier operations. This is an unclear commitment.

56. Commitment to zero deforestation?

The company makes this commitment through the RSPO Principles and Criteria 2018. Full points have been therefore awarded on the basis of the company's RSPO-certified landbank (>75%) and a further commitment to be 100% certified within 5 years. The company also reports its commitment to no deforestation.

57. Commitment to zero deforestation applies to all suppliers?

The company commits all suppliers to zero deforestation.

58. Criteria and cut-off date for defining deforestation and/or ecosystem conversion?

The company commits to no land clearing damaging primary forests or areas required to protect or enhance HCVs since November 2005, and no land clearing damaging HCVs or HCS forest since November 2018, through the RSPO Principles and Criteria 2018. Full points have therefore been awarded on the basis of the company's RSPO-certified landbank (>75%) and a further commitment to be 100% certified within 5 years. The company's reporting defines deforestation as the development of High Carbon Stock ("HCS") Forests and High Conservation Value ("HCV") Areas and states the cut-off date of 2016.

59. Criteria and cut-off date for defining deforestation and/or ecosystem conversion in supplier operations?

The company defines deforestation for suppliers as the clearance of HCV and HCS areas. and commits all suppliers to no deforestation with a cut-off date of May 2020.

60. Cross-commodity zero deforestation commitment?

The company specifies a company-wide commitment to no deforestation.

61. Cross-commodity zero deforestation commitment applies to all suppliers?

The company specifies a company-wide commitment to no deforestation, which applies to all suppliers.

62. Target date to achieve zero deforestation?

63. Target date to achieve zero deforestation in supplier operations?

64. Evidence of monitoring deforestation and/or ecosystem conversion?

Points for external verification have been awarded on the basis of the company's RSPO-certified landbank. The company's reporting only states that its HCV, HCS, and set-aside conservation areas are monitored for unauthorised land use, potential encroachment and fire incidents through satellite monitoring to track land changes in near real-time, drone surveillance for detailed, high-resolution aerial imagery, and smart patrolling systems to enable more efficient ground monitoring and data collection. The extent of the area monitored and the timeframe are also not reported.

65. Evidence of monitoring deforestation and/or ecosystem conversion in supplier operations?

The company reports it has implemented advanced satellite technology to continuously monitor deforestation risks across its entire supply chain, which provides near-real-time alerts about potential deforestation activities. The near-real-time satellite services include using Starling for Sabah plantations, Palmoil.io, and GFW Pro services for Peninsular Malaysia concessions. However, the extent of the supplier area monitored through this programme and the time frame for monitoring are not reported.

66. Amount of deforestation and/or ecosystem conversion recorded in own operations since cut-off date?

0 - The company reports zero deforestation in its own operations since its cut-off date of 2016. Data as of 2023.

67. Amount of deforestation and/or ecosystem conversion recorded in supplier operations since cut-off date?

The company reports no cases of deforestation in supplier operations in 2022 and 2023. However, the total deforestation recorded in the supplier estates from the cut-off date is not reported.

68. Commitment to restoration of deforestation/conversion in own operations since cut-off date?

The company commits to applying the RSPO Remediation and Compensation Procedure where there has been land clearing without prior HCV assessment since November 2005, or without prior HCV-HCSA assessment since November 2018, through the RSPO Principles and Criteria 2018. However, a commitment covering restoration of all non-compliant deforestation/conversion was not found. Partial points have therefore been awarded on the basis of the company's RSPO-certified landbank (>75%) and a further commitment to be 100% certified within 5 years.

69. Commitment to restoration of deforestation/conversion in supplier operations since cut-off date?

70. Implementing a landscape or jurisdictional level approach?

The company reports information on the Bukit Leelau Mini Landscape project, which is a collaborative project with the Pahang state government, indigenous community leaders and civil society organisations, with the company supporting the initiative as part of a multistakeholder approach to fire prevention, forest and peat rehabilitation and community empowerment. The company also reports partnering with IOI, IDH Indonesia, the local wildlife department, community leaders and civil society organisations for the South Ketapang Landscape Initiative to promote biodiversity conservation, strengthen fire, water and peat management practices in the fire-prone landscape. Evidence is not externally verified.

71. Biodiversity policy?

72. Biodiversity policy applies to all suppliers?

73. Identified species of conservation concern, referencing international or national system of species classification?

Points for external verification have been awarded on the basis of the company's RSPO-certified landbank. The company has also identified species of conservation concern using the IUCN Red List system of species classification.

74. Examples of species and/or habitat conservation management?

Points for external verification have been awarded on the basis of the company's RSPO-certified landbank. The company's reporting also mentions multiple examples of habitat conservation management, including the RELeaf project in collaboration with Nestlé to reforest buffer zones within its estates' conservation areas, and the Laran Tree Planting initiative to plant 84 ha of Laran trees at a particularly flood-prone area in the Syarimo 4 estate.

75. Commitment to no hunting or only sustainable hunting of species?

The company commits to no hunting of animals.

76. Commitment to no hunting or only sustainable hunting of species applies to all suppliers?

77. Commitment to conduct High Conservation Value (HCV) assessments?

The company makes this commitment through the RSPO Principles and Criteria 2018. Full points have therefore been awarded on the basis of the company's RSPO-certified landbank (>75%) and a further commitment to be 100% certified within 5 years. The company also reports its commitment to conduct High Conservation Value (HCV) assessments.

78. Commitment to conduct High Conservation Value (HCV) assessments applies to all suppliers?

The company commits all suppliers to conduct HCV assessments.

79. High Conservation Value (HCV) assessments for planting undertaken prior to January 2015, and associated management and monitoring plans?

[Externally verified] The summary of HCV assessment for PT. Bumi Sawit Sejahtera is available on the RSPO website.

80. High Conservation Value (HCV) assessments for all estates planted/planned planting since January 2015?

[Externally verified] The HCV public summary report of PT Kalimantan Prima Agro Mandiri is publicly available.

81. High Conservation Value (HCV) or combined HCV/HCS management and monitoring plans for all estates planted/planned planting since January 2015?

[Externally verified] The HCV management and monitoring plan for PT Kalimantan Prima Agro Mandiri is publicly available.

82. Commitment to only use licensed High Conservation Value (HCV) assessors accredited by the HCV Resource Network's Assessor Licensing Scheme (ALS)?

The company makes this commitment through the RSPO Principles and Criteria 2018. Full points have therefore been awarded on the basis of the company's RSPO-certified landbank (>75%) and a further commitment to be 100% certified within 5 years.

83. Commitment to only use licensed High Conservation Value (HCV) assessors accredited by the HCV Resource Network's Assessor Licensing Scheme (ALS) applies to all suppliers?

84. Satisfactory review of all High Conservation Value (HCV) assessments undertaken since January 2015 by the HCV ALS Quality Panel?

[Externally verified] The HCV assessment of PT Kalimantan Prima Agro Mandiri has been deemed satisfactory by the HCV ALS Quality Panel.

85. Commitment to the High Carbon Stock (HCS) Approach?

The company makes this commitment through the RSPO Principles and Criteria 2018. Full points have therefore been awarded on the basis of the company's RSPO-certified landbank (>75%) and a further commitment to be 100% certified within 5 years. The company also reports its commitment to the High Carbon Stock (HCS) Approach.

86. Commitment to the High Carbon Stock (HCS) Approach applies to all suppliers?

The company commits all suppliers to apply the HCS Approach, as defined by the HCS Approach Toolkit.

87. High Carbon Stock (HCS) assessments available?

[Externally verified] HCS assessment of PT. Kalimantan Prima Agro Mandiri (KPAM) is publicly available.

88. Peer review of all High Carbon Stock (HCS) assessments undertaken since April 2015 by the HCSA Quality Assurance Process?

[Externally verified] The HCSA Peer Review Report of PT. Kalimantan Prima Agro Mandiri (KPAM) is published on the HCSA website.

89. Commitment to conduct social and environmental impact assessments (SEIAs)?

The company makes this commitment through the RSPO Principles and Criteria 2018. Full points have therefore been awarded on the basis of the company's RSPO-certified landbank (>75%) and a further commitment to be 100% certified within 5 years. The company also reports its commitment to conducting social and environmental impact assessments (SEIAs).

90. Commitment to conduct social and environmental impact assessments (SEIAs) applies to all suppliers?

The company commits all suppliers to conduct social and environmental impact assessments.

91. Social and environmental impact assessments (SEIAs) available, and associated management and monitoring plans?

[Externally verified] The company has published a summary of the SEIA assessment for PT. Bumi Sawit Sejahtera.

92. Commitment to no planting on peat of any depth?

The company makes this commitment through the RSPO Principles and Criteria 2018. Full points have therefore been awarded on the basis of the company's RSPO-certified landbank (>75%) and a further commitment to be 100% certified within 5 years. The company also reports its commitment to no planting on peat of any depth.

93. Commitment to no planting on peat of any depth applies to all suppliers?

The company commits all suppliers to no planting on peat of any depth.

94. Landbank or planted area on peat (ha)?

6628.31 - The company reports that its total peatland areas stand at 6,628.31 ha as of 2024.

95. Implementation of commitment to no planting on peat of any depth?

The company reports the total landbank on peat as 3,767 ha in 2022, 6,624.34 ha in 2023, and 6,628.31 ha in 2024. For a slight increase in the 2024 figures, the company states that "as the maps were updated regularly, slight variances in the reported figure may occur". It does not report planted area only.

96. Commitment to best management practices for soils and peat?

The company makes this commitment through the RSPO Principles and Criteria 2018. Full points have therefore been awarded on the basis of the company's RSPO-certified landbank (>75%) and a further commitment to be 100% certified within 5 years. The company also reports its commitment to best management practices for soils and peat.

97. Commitment to best management practices for soils and peat applies to all suppliers?

The company only commits its suppliers to best management practices for peat.

98. Evidence of best management practices for soils and peat?

Points for external verification have been awarded on the basis of the company's RSPO-certified landbank. For BMPs for soils, the company reports using regenerative and precision agriculture practices, which include terrain management by minimising the area of exposed soil by planting cover crops and prohibiting planting in steep terrains. For BMPs for peat, the company reports that management of its peat areas is guided by its Peatland Protection and Management Guideline, which provides guidelines on peatland monitoring and fire prevention activities.

99. Commitment to zero burning?

The company makes this commitment through the RSPO Principles and Criteria 2018. Full points have therefore been awarded on the basis of the company's RSPO-certified landbank (>75%) and a further commitment to be 100% certified within 5 years. The company also reports its commitment to zero burning.

100. Commitment to zero burning applies to all suppliers?

The company commits all suppliers to no burning.

101. Evidence of fire monitoring and management?

Points for external verification have been awarded on the basis of the company's RSPO-certified landbank. The company reports that it constantly monitors its concessions for potential fire hotspots using NASA FIRMS' remote sensing system and RSPO's Hotspot Hub. In its Indonesian operations, where wildfires are more likely to occur, guard posts and fire towers are installed at priority risk zones to scout for potential fires. For fire management, the company reports it has an internal fire management approach to mitigating wildfires, which comprises three stages: Stage 1-Fire Prevention & Monitoring, Stage 2- Fire Emergency Response, and Stage 3- Post-Fire Analysis & Programme.

102. Details/number of hotspots/fires in company estates?

In 2024, the company reported 14 incidents of wildfires across its operating areas.

103. Details/number of hotspots/fires within surrounding landscape/smallholders?

87 - In 2024, the company reported 87 fire incidents outside its concession areas in Indonesia and Malaysia.

104. Time-bound commitment to reduce absolute greenhouse gas (GHG) emissions?

The company only reports a target to achieve carbon neutrality by 2030 and to achieve net zero by 2040 in Scopes 1 and 2.

105. Time-bound commitment to reduce greenhouse gas (GHG) emissions intensity?

The company reports a target to reduce its GHG emissions intensity (Scope 1 and 2) by 40% by 2025 against a 2015 baseline.

106. Absolute GHG emissions?

The company reports absolute emissions for each division separately for both scope 1, 2, and 3 emissions. No overall figures is reported. The company also reports emissions for FY2025, after accounting for carbon sequestration as 703,848 MTCO2e. No figure without sequestration is reported and it is unclear if this covers at least Scope 1 and 2.

107. GHG emissions intensity?

The company reports GHG Emission Intensity (scope 1 and scope 2) for its plantations as 0.87 tCO2e/MT Product and for its refinery as 0.03 tCO2 e/MT Product in 2024.

108. GHG emissions from land use change in company's own operations (scope 1)?

The company states its land use change emissions were 1,726,965.70 tCO2e for FY2023.

109. GHG emissions from land use change in supplier operations (scope 3)?

110. Progress towards commitment to reduce absolute GHG emissions?

The company reports absolute emissions for each division separately for both scope 1, 2, and 3 emissions for 2022, 2023, 2024. No overall figures is reported.

111. Progress towards commitment to reduce GHG emissions intensity?

The company reports GHG Emission Intensity (scope 1 and scope 2) for its plantations (0.87 tCO2e/MT Product in 2024 and 1.39 tCO2e/MT Product in 2023) and for its refinery (0.03 tCO2e/MT Product in 2023 and 2024) in 2023 and 2024. The intensity for the company's plantation operations has improved in 2024 as compared to 2023; however, the intensity for the company's refinery operations has remained the same since 2023.

112. Methodology used to calculate GHG emissions?

The RSPO requires companies to assess their GHG emissions through the Palm GHG calculator. Full points have therefore been awarded on the basis of the company's RSPO-certified landbank (>75%) and a further commitment to be 100% certified within 5 years. The company's reporting states that all its GHG calculations are aligned to the GHG Protocol methodology via RSPO PalmGHG for plantation operations and ISO14064 for refinery and oleochemical operations.

113. Percentage of mills with methane capture (100%)?

The company reports that as of FY2024, it has 10 methane capture facilities operating while 4 more are in development.

114. Time-bound commitment to improve water use intensity?

115. Water use intensity?

3.57 - The company reports a water consumption intensity for the whole group as 3.57 m3/MT Product in FY2024.

116. Progress towards commitment on water use intensity?

The company reports a decrease in its water consumption intensity from 3.97 m3 /MT product in 2023 to 3.57 m3 /MT product in 2024. However, the information reported is not externally verified.

117. Time-bound commitment to improve water quality (BOD and COD)?

The company commits to maintain BOD and COD levels within legal limits.

118. Progress towards commitment on water quality (BOD and COD)?

The company reports that the discharged limit of Biological Oxygen Demand ("BOD") level ranged between 20mg/l and 100 mg/l, depending on the legal limit set to the respective mill by the local environmental department. However, it is unclear what the legal limits are compared to the company's BOD levels.

119. Treatment of palm oil mill effluent (POME)?

Points for external verification have been awarded on the basis of the company's RSPO-certified landbank. The company's reporting also states that the Palm Oil Mill Effluent (""POME"") from all the mills are treated in wastewater ponds before being discharged to the streams or rivers.

120. Treatment of palm oil refinery effluent (PORE)?

The company states that instead of discharging into waterways, the company's refineries recycle and reuse treated water from Palm Oil Refinery Effluent ("PORE") for general use. However, the information reported is not externally verified.

121. Commitment to protect natural waterways through buffer zones?

The company makes this commitment through the RSPO Principles and Criteria 2018. Full points have therefore been awarded on the basis of the company's RSPO-certified landbank (>75%) and a further commitment to be 100% certified within 5 years. The company also reports its commitment to protect natural waterways through buffer zones.

122. Implementation of commitment to protect natural waterways through buffer zones?

Points for external verification have been awarded on the basis of the company's RSPO-certified landbank.

123. Commitment to minimise the use of chemicals, including pesticides and chemical fertilisers?

The company makes this commitment through the RSPO Principles and Criteria 2018. Full points have therefore been awarded on the basis of the company's RSPO-certified landbank (>75%) and a further commitment to be 100% certified within 5 years. The company also reports its commitment to minimise the use of chemicals, including pesticides and chemical fertilisers.

124. Commitment to minimise the use of chemicals, including pesticides and chemical fertilisers, applies to all suppliers?

The company commits all suppliers to minimise the use of chemical fertilisers and pesticides.

125. Commitment to no use of paraquat?

The company makes this commitment through the RSPO Principles and Criteria 2018. Full points have therefore been awarded on the basis of the company's RSPO-certified landbank (>75%) and a further commitment to be 100% certified within 5 years. The company also reports its commitment to no use of paraquat.

126. Commitment to no use of paraquat applies to all suppliers?

The company commits all suppliers to not use paraquat.

127. Commitment to no use of World Health Organisation (WHO) Class 1A and 1B pesticides?

The company makes this commitment through the RSPO Principles and Criteria 2018. Full points have therefore been awarded on the basis of the company's RSPO-certified landbank (>75%) and a further commitment to be 100% certified within 5 years. The company also reports its commitment to no use of World Health Organisation (WHO) Class 1A and 1B pesticides.

128. Commitment to no use of World Health Organisation (WHO) Class 1A and 1B pesticides applies to all suppliers?

The company commits all suppliers to not use World Health Organisation (WHO) Class 1A and 1B pesticides.

129. Commitment to no use of chemicals listed under the Stockholm Convention and Rotterdam Convention?

The company makes this commitment through the RSPO Principles and Criteria 2018. Full points have therefore been awarded on the basis of the company's RSPO-certified landbank (>75%) and a further commitment to be 100% certified within 5 years. The company also reports its commitment to no use of chemicals listed under the Stockholm Convention and the Rotterdam Convention.

130. Commitment to no use of chemicals listed under the Stockholm Convention and Rotterdam Convention applies to all suppliers?

The company commits suppliers to not use Stockholm and Rotterdam Convention chemicals.

131. Chemical usage per ha or list of chemicals used?

The company reports a list of chemical pesticides used. It does not report inorganic fertilisers.

132. Implementation of commitment to minimise inorganic fertiliser use?

Points for external verification have been awarded on the basis of the company's RSPO-certified landbank.

133. Integrated Pest Management (IPM) approach?

Points for external verification have been awarded on the basis of the company's RSPO-certified landbank. The company also reports using the Integrated Pest Management (IPM) approach, which includes using barn owls to control the rodent population, planting beneficial plants like Cassia cobanensis, Antigonon leptopus and more to attract natural predators to pests.

134. Waste management system in place to avoid negative impacts?

Points for external verification have been awarded on the basis of the company's RSPO-certified landbank. The company also reports it has a waste management system in place, where scheduled waste such as solid and liquid waste, spent hydraulic and lubricant oil, and used chemical containers are stored appropriately and disposed of through a licensed agent approved by the local environmental authority at regular intervals, as required by regulation.

135. Commitment to human rights?

The company makes this commitment through the RSPO Principles and Criteria 2018. Full points have therefore been awarded on the basis of the company's RSPO-certified landbank (>75%) and a further commitment to be 100% certified within 5 years. The company also reports its commitment to the Universal Declaration of Human Rights.

136. Commitment to human rights applies to all suppliers?

The company commits suppliers to the Universal Declaration of Human Rights.

137. Progress on human rights commitment?

Points for external verification have been awarded on the basis of the company's RSPO-certified landbank. The company's reporting states that to prevent and address risks related to human rights impacts, it has a due diligence process which is guided by the United Nations Guiding Principles ("UNGP") on Business and Human Rights. This human rights due diligence process consists of identifying actual and potential human rights risks, preventing and mitigating the Impacts of identified risks, tracking and monitoring the effectiveness of actions, solutions to address any further issues or matters arising, if any, and transparency and reporting outcomes to stakeholders. As of 2024, the company received eight complaints concerning human rights violations.

138. Commitment to respect Indigenous Peoples' and local communities' rights?

The company makes this commitment through the RSPO Principles and Criteria 2018. Full points have therefore been awarded on the basis of the company's RSPO-certified landbank (>75%) and a further commitment to be 100% certified within 5 years. The company also reports its commitment to the United Nations Declaration on the Rights of Indigenous Peoples (""UNDRIP"").

139. Commitment to respect Indigenous Peoples' and local communities' rights applies to all suppliers?

The company commits suppliers to the UN Declaration on the Rights of Indigenous Peoples.

140. Commitment to respect legal and customary land tenure rights?

The company makes this commitment through the RSPO Principles and Criteria 2018. Full points have therefore been awarded on the basis of the company's RSPO-certified landbank (>75%) and a further commitment to be 100% certified within 5 years. The company also reports its commitment to respect legal and customary land tenure rights.

141. Commitment to respect legal and customary land rights applies to all suppliers?

The company commits suppliers to respect legal and customary land tenure rights.

142. Commitment to free, prior and informed consent (FPIC)?

The company makes this commitment through the RSPO Principles and Criteria 2018. Full points have therefore been awarded on the basis of the company's RSPO-certified landbank (>75%) and a further commitment to be 100% certified within 5 years. The company also reports its commitment to free, prior and informed consent (FPIC).

143. Commitment to free, prior and informed consent (FPIC) applies to all suppliers?

The company commits all suppliers to respect FPIC.

144. Details of free, prior and informed consent (FPIC) process available?

The RSPO Principles and Criteria 2018 contain guidance and requirements on the process to conduct free, prior and informed consent (FPIC). Full points have therefore been awarded on the basis of the company's RSPO-certified landbank (>75%) and a further commitment to be 100% certified within 5 years. The company has also published its own free, prior, and informed consent (FPIC) process.

145. Examples of local stakeholder engagement to prevent conflicts?

[Externally verified] The company reports two initiatives that clearly evidence local stakeholder engagement to prevent conflicts, Bukit Leelau (community fire-prevention with indigenous groups) and Human Elephant Conflict mitigation with MEME/PERHILITAN. The company also established a stakeholder engagement team to identify stakeholders' concerns and areas of interest. However, the information reported is from 2020 and is over two years old now.

146. Details of process for addressing land conflicts available?

The RSPO Principles and Criteria 2018 contain requirements for addressing land conflicts. Full points have therefore been awarded on the basis of the company's RSPO-certified landbank (>75%) and a further commitment to be 100% certified within 5 years.

147. Supports the inclusion of women across palm oil operations, including addressing barriers faced?

Points for external verification have been awarded on the basis of the company's RSPO-certified landbank. The company reports to empower its women employees, it established and funded the Women Empowerment Committees across the headquarters' office, plantations, and manufacturing facilities within the group. Numerous engagements, seminars, and awareness programs are undertaken under this committee.

148. Commitment to mitigate impacts on food security?

The company makes this commitment through the RSPO Principles and Criteria 2018. Full points have therefore been awarded on the basis of the company's RSPO-certified landbank (>75%) and a further commitment to be 100% certified within 5 years.

149. Progress on commitment to mitigate impacts on food security?

Points for external verification have been awarded on the basis of the company's RSPO-certified landbank.

150. Commitment to provide essential community services and facilities?

The company makes this commitment through the RSPO Principles and Criteria 2018. Full points have therefore been awarded on the basis of the company's RSPO-certified landbank (>75%) and a further commitment to be 100% certified within 5 years. The company also reports its commitment to providing essential community services and facilities.

151. Progress on commitment to provide essential community services and facilities?

Points for external verification have been awarded on the basis of the company's RSPO-certified landbank. The company also reports to contribute to the community by providing funding for hospital buildings, the development of schools, community welfare, and medical aid.

152. Commitment to provide business/work opportunities for local communities?

The company makes this commitment through the RSPO Principles and Criteria 2018. Full points have therefore been awarded on the basis of the company's RSPO-certified landbank (>75%) and a further commitment to be 100% certified within 5 years.

153. Commitment to Fundamental ILO Conventions or Free and Fair Labour Principles?

The company makes this commitment through the RSPO Principles and Criteria 2018. Full points have therefore been awarded on the basis of the company's RSPO-certified landbank (>75%) and a further commitment to be 100% certified within 5 years. The company also reports its commitment to Free and Fair Labour Principles.

154. Commitment to Fundamental ILO Conventions or Free and Fair Labour Principles applies to all suppliers?

The company commits all suppliers to Free and Fair Labour Principles.

155. Progress on commitment to respect all workers' rights?

Points for external verification have been awarded on the basis of the company's RSPO-certified landbank. The company reports that to protect the workers' rights, it has a proactive approach which includes annual management review meetings at the operational levels, the GSSC at the senior management levels and the BSC meetings at the board level. The company also conducts regular risk assessments, and its board maintains oversight of workers' rights-related issues, including safety and health, and reviews risk management strategies to minimise the likelihood of adverse impacts.

156. Commitment to eliminate gender related discrimination with regards to employment?

The company makes this commitment through the RSPO Principles and Criteria 2018. Full points have therefore been awarded on the basis of the company's RSPO-certified landbank (>75%) and a further commitment to be 100% certified within 5 years. The company also reports its commitment to eliminate gender-related discrimination with regard to employment.

157. Commitment to eliminate gender related discrimination with regards to employment applies to all suppliers?

The company commits all suppliers to prevent employment-related discrimination based on gender.

158. Progress on commitment to eliminate gender related discrimination with regards to employment?

Points for external verification have been awarded on the basis of the company's RSPO-certified landbank.

159. Percentage or number of temporary employees?

This indicator is disabled as the company has no temporary employees.

160. Reports gender balance of employees?

7091 (25.19%) - The company reports 7,091 (25.19%) females as a part of its workforce in 2024.

161. Commitment to pay a living wage?

The company makes this commitment through the RSPO Principles and Criteria 2018. Full points have therefore been awarded on the basis of the company's RSPO-certified landbank (>75%) and a further commitment to be 100% certified within 5 years. The company's commitment only covers paying minimum wage.

162. Commitment to pay a living wage applies to all suppliers?

The company only commits suppliers to pay minimum wage.

163. Progress on commitment to pay a living wage?

Points for external verification have been awarded on the basis of the company's RSPO-certified landbank.

164. Reporting of salary by gender?

165. Commitment to address occupational health and safety?

The company makes this commitment through the RSPO Principles and Criteria 2018. Full points have therefore been awarded on the basis of the company's RSPO-certified landbank (>75%) and a further commitment to be 100% certified within 5 years. The company also reports its commitment to addressing occupational health and safety.

166. Commitment to address occupational health and safety applies to all suppliers?

The company commits all suppliers to address health and safety at work for all workers.

167. Provision of personal protective equipment and related training?

Points for external verification have been awarded on the basis of the company's RSPO-certified landbank. The company's reporting also mentions providing PPE and related training.

168. Time lost due to work-based injuries?

4.89 - The company reports the Lost time incident rate (""LTIR"") as 4.89 in 2024.

169. Number of fatalities as a result of work-based accidents?

3 - The company reported three fatalities in its plantations in 2024.

170. Commitment to support smallholders?

The company makes this commitment through the RSPO Principles and Criteria 2018. Full points have therefore been awarded on the basis of the company's RSPO-certified landbank (>75%) and a further commitment to be 100% certified within 5 years. The company also reports its commitment to support smallholders.

171. Programme to support scheme smallholders?

Points for external verification have been awarded on the basis of the company's RSPO-certified landbank. The company also has a plasma scheme in Indonesia where it supports all the plasma participants to obtain RSPO and ISPO certification together with the company's own estates and by promoting regenerative and precision agriculture practices, as well as fostering their understanding and commitment to overall sustainability. Additionally, the company's engagement with communities through the plasma program also includes our CSR initiatives, like assistance in repairing infrastructure like roads, bridges, and providing support in areas such as education and culture.

172. Percentage of scheme smallholders involved in programme?

The company reports that it has seven plasma cooperatives, with 3,690 participating families. It is unclear what percentage of all scheme smallholders this represents.

173. Programme to support independent smallholders?

Points for external verification have been awarded on the basis of the company's RSPO-certified landbank. The company's reporting states that it supports its smallholders and outgrowers by providing various training sessions on topics such as good agricultural practices, Personal Protective Equipment ("PPE"), FFB grading, sustainability awareness, as well as stakeholder meetings.

174. Percentage of independent smallholders/outgrowers involved in programme?

The company reports that 85 independent smallholders were involved in a training programme. It is not clear what smallholders this is referring to and it is unclear what the percentage of all independent smallholders this represents.

175. Process used to prioritise, assess and/or engage suppliers on compliance with company's policy and/or legal requirements?

The company reports it engages with new suppliers through a Pre-Qualification and screening process to ensure the new suppliers meet the company's sustainability requirements. New suppliers are screened using social and environmental criteria to meet the essential NDPE commitments. For existing suppliers, the company has implemented and communicated a proactive mill-level programme. This programme supports the supplier companies to adopt sustainable practices that adhere to the company's IOISP commitments whilst providing guidance and resources towards the adoption of sustainability best practices.

176. Number or percentage of suppliers assessed and/or engaged on compliance with company's policy and/or legal requirements?

15 - The company reports that it engaged 15 entities in total, comprising 14 mills, 3 mills in Peninsular Malaysia, and 1 kernel crusher in Thailand. They participated in a refresher course on NDPE, and received a briefing on EUDR. it is unclear what percentage of suppliers this represents. The company reports that in 2022, 83 mills participated in a self-assessment against NDPE requirements. However, the information reported is over two years old now.

177. Suspension or exclusion criteria for suppliers?

The company reports that it conducts appropriate due diligence on prospective suppliers to assess compliance with the policy and also identifies appropriate measures to be carried out before entering into any contract. Non-compliance with the company's sustainability policy will trigger engagement and, if required, corrective action plans and re-evaluation of commercial relationships for repeated failures. However, no timeframes for actions are provided.

178. Time-bound action plans (including Key Performance Indicators) for suppliers to be in compliance with palm oil sourcing commitments?

The company publishes KPIs for compliance, however, no time-bound target was reported and the data does not cover all sourcing.

179. Proportion of supply from suppliers that is verified as deforestation- and/or conversion-free (DCF)?

180. Time-bound plan to engage with all high risk mills within 3 years?

The company commits to engage with all high risk mills within 3 years.

181. Programme to support high risk mills to become compliant with sourcing policies?

The company has a Mill Prioritisation Profile to identify and prioritise suppliers for engagement activities. As such, priority in engagement is given to suppliers with scores of less than 100% or no TTP data provided, to improve their scoring. Subsequent engagement activities are planned based on the assessment results. The company collaborates with stakeholders, to conduct transformation programmes and joint focus sessions with supplier groups or individual suppliers on labour, traceability, and deforestation issues through a mixed remote and face-to-face method. Evidence is not externally verified.

182. Regularly engages with a subset of high risk mills?

In 2023, the company reports having engaged a combination of high-medium-low supplier categories in its engagement programmes as guided by the Mill Prioritisation Profiling. The objective of the company's engagement was to minimise gaps and enhance its suppliers' practices to deliver the company's NDPE requirements. However, it is unclear if this is practised regularly and covers all suppliers of the company.

183. Procedures in place to assess all own and third party supplying palm oil mills for risk level?

The company has a Mill Prioritisation Profile to assess the mills for risk level. However, the risk assessment is based on self-assessment by suppliers only.

184. Regularly assesses and categorises the risk level of all their own and third party supplying mills?

185. Regularly reports the risk level of all own and third party supplying mills identified in its supply chain?

As of 2024, the company reports 12% high, 36% medium and 52% low-risk suppliers. However, the information reported is not externally verified.

186. Commitment to ethical conduct and prohibition of corruption?

The company makes this commitment through the RSPO Principles and Criteria 2018. Full points have therefore been awarded on the basis of the company's RSPO-certified landbank (>75%) and a further commitment to be 100% certified within 5 years. The company also reports its commitment to ethical conduct and prohibition of corruption.

187. Commitment to ethical conduct and prohibition of corruption applies to all suppliers?

The company commits all suppliers to ethical conduct and the prohibition of corruption.

188. Progress on commitment to ethical conduct and prohibition of corruption?

Points for external verification have been awarded on the basis of the company's RSPO-certified landbank. The company states that it board, through the ARMC, assumes overall responsibility for monitoring, managing and mitigating bribery and corruption risk. The company's legal counsel, supported by a compliance officer, oversees the overall implementation of the anti-corruption policy. An integrity committee with the GMD as its chair is also in place to review and promote compliance with the policy throughout the group.

189. Disclosure of the company's management approach to tax and payments to governments?

The company has published its tax governance statement and states that the group tax and finance team in each entity and location are responsible for ensuring timely tax compliance.

190. Whistleblowing procedure?

The RSPO Principles and Criteria 2018 contain guidance and requirements on whistleblowing procedures. Full points have therefore been awarded on the basis of the company's RSPO-certified landbank (>75%) and a further commitment to be 100% certified within 5 years. The company also has a whistleblowing policy in place.

191. Own grievance or complaints system open to all stakeholders?

The company adheres to this criteria through the RSPO Principles and Criteria 2018. Full points have therefore been awarded on the basis of the company's RSPO-certified landbank (>75%) and a further commitment to be 100% certified within 5 years. The company also has a grievance procedure that is open to all stakeholders.

192. Details of complaints and grievances disclosed?

The company discloses details about individual grievances from stakeholders concerning suppliers and its own operations.