Musim Mas Holdings Pte Ltd

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 its sustainability policy covering multiple dimensions of sustainability across the company's operations, covering both social and environmental issues.

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?

Director of Sustainability.

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

Executive Chairman.

5. Reports gender balance of senior management team?

2 (4.16%) - The company reports 46 males and two females as a part of its senior management team in 2023.

6. Reports gender balance of board members?

1 (25%) - The company reports four members as a part of its board, of which one member is a female. Data as of 2023.

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

POCG, NDYF, UNGC, and FFA.

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

The company reports multiple collaborations with stakeholders, some of which include a one-year collaboration with a local university on a project called Taman Kehati, focusing on research for the development of a biodiversity park and wildlife conservation efforts within its estate's conservation area. Since 2006, the company has also collaborated with the Tesso Nilo National Park Foundation (YTNTN), the Riau government, the Indonesian Nature Conservation Agency [Balai Konservasi Sumber Daya Alam (BKSDA)], and local communities to address human-elephant conflicts and support elephant conservation efforts in the Tesso Nilo landscape.

9. Sustainability report published within last two years?

The company published its latest sustainability report in 2024, covering the year 2023.

10. Reports through standardised reporting systems?

The company has submitted CDP questionnaires for Climate Change, Forests, and Water Security 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?

[Externally verified] The company reports that it has conducted and published an assessment of climate-related risks including actual and potential impacts of climate change on the company; metrics, targets and processes used to assess or manage climate risks; responsibilities. This or a pilot area only, it does not cover all operations. This is externally verified by EY.

12. Lists countries and operations?

Indonesia (plantations, mills, crushing facilities, and refineries). India, China, Malaysia, and Vietnam (refineries).

13. Lists countries sourcing from?

The company reports the source of its CPO as Malaysia, Indonesia, and Thailand and the source of its FFB as Indonesia.

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

172132 - The company reports the total land area managed as 172,132 ha. Data as of 2024.

15. Total oil palm planted area (ha)?

124397 - The company reports the total oil palm planted area as 124,397 ha in 2023. This figure includes the area under smallholders.

16. Scheme smallholders planted area (ha)?

7882 - Data as of 2024.

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

14447 - The company reports the unplanted area in its RSPO ACOP 2024.

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

29188 - The company reports the conservation set-aside area, including the High Conservation Value (HCV) area, in its RSPO ACOP 2024.

19. Maps of estates/management units?

The company has submitted all estate location concession maps in shapefile format to the RSPO in 2024.

20. Maps of all scheme smallholders?

The company states that concession maps of scheme smallholder areas are made available to the RSPO.

21. Maps of all third-party supplying plantations?

22. Number of company-owned mills?

18 - The company reports it operates 18 palm oil mills, out of which 15 are integrated with plantations and 3 are independent of plantations.

23. Names and locations of company-owned mills?

The names and locations of all 18 mills owned by the company are published on the company website and are also available on the GFW database.

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

The company reports that of the 18 mills owned by the company, 10 mills only source FFB from their own plantations and scheme smallholders, while five mills source from both their own plantations and third-party suppliers, and three mills source solely from third parties. Data as of 2023.

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

The company reports the percentage of total volumes of FFB sourced by its mills that come from its own plantations and scheme smallholders is 77.9% and from third parties is 22.1%. Data as of 2023.

26. Number of third party supplying mills?

438 - The company states that it has 438 third-party supplying mills as of June 2025.

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

The company publishes the names and coordinates of all its supplying mills on its website.

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

The company reports that as of 2023, 61 of its 547 third-party mills source from their own plantations only, while 111 source from external sources only, and 375 source from both their own plantations and other external sources.

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 reports that for its third-party supplying mills, 52.5% of the FFB processed at these third-party mills originates directly from their own plantations, while 47.5% is sourced from external FFB suppliers. Data as of 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 1.3% of CPO comes from intermediary traders and/or refiners as of 2023.

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

The company has already achieved 100% traceability to the mill level in 2015.

32. Percentage of supply traceable to mill level?

The company reports it has achieved 100% traceability to the mill since 2015, this is externally verified by Control Union. Additionally, many of the company's refining facilities have RSPO SCC under IP and SG.

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

The company commits to achieve 100% traceability to plantation level by the year 2025.

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

The company reports that 100% of FFB supply to its own mills is traceable to the plantation level as of 2023. Additionally, many of the company's mills have Identity Preserved certification.

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

The company reports that 98% of supply from third-party mills is traceable to the plantation level. Additionally, many of the company's refining facilities have RSPO SCC under IP and SG.

36. Publishes traceability data at refinery level?

[Externally verified] The company publishes traceability data to the plantation level for all of its refineries in its supply chain map. Traceability data to the plantation level has been externally verified by the Control Union, however, it only covers 20 refineries of the company whereas the company owns 23 refineries.

37. Publishes traceability data at crusher level?

[Externally verified] The company publishes traceability data to the plantation level for all nine crushers in its supply chain map. Traceability data to the plantation level has been externally verified by Control Union.

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

2004 - The company is a member of the Roundtable on Sustainable Palm Oil (RSPO).

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 joined RSPO in 2004 (prior to the finalisation of the RSPO certification systems in November 2007) and was first certified in 2009, i.e. less than three years from November 2007.

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?

85.4% - 146,923 ha of the total 172,132 ha landbank owned by the company is RSPO certified as of 2024. Figure excludes smallholder areas.

42. Percentage of mills RSPO-certified?

100% - The company reports that all 15 mills integrated with plantations are RSPO certified, the three remaining company owned mills are stand-alone mills that do not have a supply base of directly owned or managed plantations, or associated smallholders.

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?

2020 - The company has already achieved 100% RSPO certification for all palm product processing facilities in 2020.

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

78.19% - The company reports the percentage of scheme smallholders RSPO-certified in its RSPO ACOP 2024.

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

2027 - The company commits to achieving 100% RSPO certification of scheme/associated smallholders and out-growers by 2027. This is within 5 years.

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

0% - The company reports the percentage of FFB supply (tonnes) from independent smallholders/out-growers/third-party FFB suppliers that are RSPO-certified in its RSPO ACOP 2024 as zero.

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

20.49% - The company reports the percentage of all palm oil and oil palm products handled/traded/processed (tonnes) that is RSPO-certified in its RSPO ACOP 2024.

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

The company reports selling 70.88% of RSPO-certified palm oil through Segregated and Identity Preserved supply chains in 2024.

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

The company reports processing/trading 7.08% of RSPO-certified palm oil through Segregated and Identity Preserved supply chains in 2024.

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

[Externally verified] The company reports that, as of 2023, all 17 of its plantations in Indonesia have been certified against the ISPO standard. Certificates are published by the company.

52. Malaysia Sustainable Palm Oil (MSPO) certified?

This indicator is disabled as the company does not operate in Malaysia.

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

[Externally verified] Some of the company's operations are certified under 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?

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 zero 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 HCV, HCS, and peatland areas and specifies that any deforestation/conversion past 2015 will not be accepted.

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

The company defines deforestation for suppliers as the development of HCV, HCS, and peatland areas and specifies any deforestation/conversion past 2015 will not be accepted in supplier operations.

60. Cross-commodity zero deforestation commitment?

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

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

The company reports a company-wide commitment to no deforestation. This commitment applies to all suppliers.

62. Target date to achieve zero deforestation?

The company reports that all operations have remained 100% free of deforestation and ecosystem conversion since the cut-off date of 31 December 2015.

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

The company reports a target to achieving a deforestation free supply chain by 2025.

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 states that all forest areas are protected through ongoing monitoring efforts, and it also conducts patrols and uses satellite data to detect any encroachment on conservation areas.

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

[Externally verified] The company reports that it proactively monitors its supply chains to detect and confirm deforestation, development on peat, and fires. The company's geographic Information System (GIS) team uses a combination of internal and external methods and platforms to monitor landscapes across Indonesia and Malaysia. In 2023, the company monitored 10.36 million ha of suppliers' concessions carried out by Earthqualizer. Evidence is externally verified by EY.

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

0 - The company states that there has been zero illegal/non-compliant deforestation since its cut-off date of 31 December 2015.

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

7959 - The company reports that since 2019, there have been 7,959 ha of non-compliant deforestation recorded in supplier operations through the grievance register. However, this has not been reported since the cut-off date of December 2015.

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

The company commits to restore ecosystems to their prior condition in cases of conversion within its own operations.

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

The company commits suppliers to restore ecosystems to their prior condition in cases of conversion within their own operations.

70. Implementing a landscape or jurisdictional level approach?

[Externally verified] The company reports that it has implemented a landscape-level approach in Aceh, Riau, South Sumatra, and West Kalimantan provinces of Indonesia. The company also links to these collaborations on other organisations' websites from its own.

71. Biodiversity policy?

The company commits to "protection of biodiversity and, in particular, rare, threatened and endangered (RTE) species within the entire concession area of Musim Mas Group (MMG) and at the wider landscape level. By 2030, enhance connectivity of existing HCV/HCS areas (e.g. all biodiverse habitats) and the wider landscape through the establishment of wildlife corridors, where feasible." No standalone policy or specific targets are available.

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, referencing the IUCN Red List.

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 reports a one-year collaboration with a local university on a project called Taman Kehati, focusing on research for the development of a biodiversity park and wildlife conservation efforts within its estate's conservation area. Since 2006, the company has also collaborated with the Tesso Nilo National Park Foundation (YTNTN), the Riau government, the Indonesian Nature Conservation Agency [Balai Konservasi Sumber Daya Alam (BKSDA)], and local communities to address human-elephant conflicts and support elephant conservation efforts in the Tesso Nilo landscape.

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

The company commits to no hunting.

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

The company commits all suppliers to no hunting.

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 HCV assessment reports of PT Musim Mas (PT Lestari Abadi Perkasa) and PT Musim Mas Sambas District are publicly available on the RSPO NPP website.

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

[Externally verified] The HCV assessments for PT Maju Aneka Sawit, PT Sarana Esa Cita (PT SEC), PT Globalindo Alam Perkasa, PT Hariso Legra Astari, PT Sukajadi Sawit Mekar, PT Mulia Indah, PT Multipersada Gatramegah (PT MPG), PT Musim Mas Pelalawan District, PT Mentari Pratama II, and PT Lestari Abadi Perkasa are 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 management and monitoring plans for the HCV assessments of PT Maju Aneka Sawit, PT Sarana Esa Cita (PT SEC), PT Globalindo Alam Perkasa, PT Hariso Legra Astari, PT Sukajadi Sawit Mekar, PT Mulia Indah, PT Multipersada Gatramegah (PT MPG), PT Musim Mas Pelalawan District, PT Mentari Pratama II, and PT Lestari Abadi Perkasa are 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. The company also reports its commitment to only use licensed High Conservation Value (HCV) assessors accredited by the HCV Resource Network's Assessor Licensing Scheme (ALS).

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?

The company commits all suppliers to only use licensed HCV assessors accredited by the HCV Resource Network's ALS.

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 Maju Aneka Sawit, PT Globalindo Alam Perkasa, PT Hariso Legra Astari, PT Lestari Abadi Perkasa, PT Musim Mas Pelalawan, PT Sukajadi Sawit Mekar, PT Multipersada Gatramegah, PT Sarana Esa Cita, PT Mentari Pratama, and PT Mulia Indah is 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 assessments of PT. Globalindo Alam Perkasa, PT. Maju Aneka Sawit, PT. Sukajadi Sawit Mekar, PT. Lestari Abadi Perkasa (LAP) (Estate 1), PT. Mentari Pratama (Estate 2), PT. Musim Mas, PT. Multipersada Gatramegah Estate I, PT. Multipersada Gatramegah Estate II and integrated HCV-HCS assessments of PT. Sarana Esa Cita, PT. Mulia Indah, and PT. Multipersada Gatramegah Kabupaten Barito Utara are publicly available on the HCS database.

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

[Externally verified] The peer review reports for PT. Globalindo Alam Perkasa, PT. Maju Aneka Sawit, PT. Sukajadi Sawit Mekar, PT. Lestari Abadi Perkasa (LAP) (Estate 1), PT. Mentari Pratama (Estate 2), PT. Musim Mas, PT. Multipersada Gatramegah Estate I and PT. Multipersada Gatramegah Estate II are publicly available.

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 SEIAs and associated management and monitoring plans are available for PT Musim Mas Sambas District, PT Lestari Abadi Perkasa, and PT Musim Mas Pelalawan District.

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)?

39692 - The company reports that it has 35,081 ha of planted area on peat and 4,611 ha of conserved peat area. Data as of 2023.

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

The company reports the data for landbank on peat from 2019 to 2023. The total area of managed peatland has decreased from 35,274 ha (2019) to 35,081 ha (2023), while the conserved peatland area has increased from 4,051 ha (2019) to 4,611 ha (2023). However, the information reported is not externally verified.

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 commits all suppliers to best management practices for soils and 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.

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 zero 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 it employs fire-monitoring towers and satellite surveillance to regularly monitor its concessions and surrounding areas for potential fires and hotspots. The company also mentions building water ponds and fire breaks at strategic locations to serve as barriers that contain fires, and assigning dedicated teams at regional head offices to monitor satellite data and promptly respond to detected hotspots in and around its operations.

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

The company reports that 394 hotspots were detected and 42 were confirmed fires within its operations in 2023.

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

616 - The company reports that 1,423 hotspots were detected, of which 616 fire incidences were confirmed to be fires within its surrounding areas in 2023.

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

The company reports a target to reduce absolute scope 1, 2 and 3 GHG emissions by 42% by 2030 for the energy and industry sector and to reduce absolute scope 1 and 3 FLAG GHG emissions by 30.3% by 2030.

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

The company reports that it had a target to reduce absolute emissions by 55% by 2025 from a 2006 baseline and that it achieved this target in 2023. The metrics, scope and figures are not reported.

106. Absolute GHG emissions?

40397500 - The company reports absolute GHG emissions (Scope 1, 2 and 3) as 40,397,473 metric tons CO2e in 2024.

107. GHG emissions intensity?

2.44 - The company reports GHG emissions intensity (Scope 1 and Scope 2) as 2.66 metric tons CO2e per unit of activity in 2024. However, this information only covers the RSPO-certified mills (15) of the company. Separately, the scope reports Group GHG Emissions Intensity as 2.44 MT CO2e/MT Product but does not specify emission Scopes.

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

The company reports the GHG emissions from land conversion in its own operations were 3,147,275 MT CO2e in 2023.

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

The company reports emissions from land use change in supplier operations as 28,463,855 MT CO2e in 2024.

110. Progress towards commitment to reduce absolute GHG emissions?

The company reports that its absolute GHG emissions intensity decreased from 43,072,943 MT CO2e in 2023 to 40,397,473 MT CO2e in 2024.

111. Progress towards commitment to reduce GHG emissions intensity?

[Externally verified] The company's GHG emissions intensity improved from 2022 (2.77 MTCO2e/MT CPO) to 2023 (2.66 MTCO2e/MT CPO) for RSPO-certified mills only. This data is externally verified by EY. However, the data only covers certified mills of the company and does not include Scope 1 and Scope 2 emissions.

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 it uses the GHG Protocol at its global operations and the RSPO PalmGHG v4 calculator to calculate emissions across its RSPO-certified upstream operations.

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

The company reports that 17 out of its total 18 mills have methane capture facilities as of 2024.

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

The company reports that it has an ongoing annual target to maintain water usage intensity below 1.2m3/MT FFB.

115. Water use intensity?

0.9 - The company reports that its group-level water use intensity was 0.9 m3 per tonne of product produced in 2023.

116. Progress towards commitment on water use intensity?

[Externally verified] The company has achieved its target to keep mill water usage intensity below 1.2 m3/MT of FFB processed, by achieving a water usage intensity of 1.12 m3/MT of FFB processed in 2023. This information is externally verified by EY. However, the data only covers the certified mills of the company.

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

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

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

[Externally verified] The company reports the BOD and COD levels from 2018 to 2023, and the levels are within the specified legal limits. This information is externally verified by EY.

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 states that liquid waste (POME) from its mills is channelled to treatment ponds and processed into treated wastewater for irrigation.

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

[Externally verified] The company reports it treats all palm oil refinery effluent (PORE) before discharging them. Information on PORE treatment for one refinery PT Musim Mas Belawan is 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 protecting 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's reporting states that the use of paraquat has been stopped since 2011 in all its operations.

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

The company states that it encourages suppliers outside the RSPO to use alternatives to paraquat. However, this is not a clear commitment to not use paraquat or only use in emergency/exceptional circumstances.

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 states that it encourages suppliers outside the RSPO to use alternatives to the World Health Organisation (WHO) Class 1A and 1B pesticides. However, this is not a clear commitment to not use these pesticides or only use them in emergency/exceptional circumstances.

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 Rotterdam Convention.

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

The company states that it encourages suppliers outside the RSPO to use alternatives to the chemicals listed under the Stockholm Convention and Rotterdam Convention. However, this is not a clear commitment to not use these chemicals or only use them in emergency/exceptional circumstances.

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

The company reports active ingredient per hectare for pesticides as 1.78 kg/ha in 2024. It also reports 1.44 and 2.43 tonnes of organic and inorganic fertiliser per mature hectare (MT/ha) in Sumatra and Kalimantan, respectively in 2024. Fertiliser information is not reported for inorganic fertiliser only.

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. The company reports figures for fertiliser and herbicide usage which shows that fertiliser use has decreased for some locations in 2023 as compared to 2022 and increased in others and herbicide usage has increased in all locations in 2023. Additionally, the company also reports using oil palm trunks and fronds that remain after replanting and pruning as organic fertiliser and states that decanter solids and boiler ash are recycled as organic fertiliser at its plantations.

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 it employs IPM best practices supported by its research and development (R&D) efforts, which include relying on beneficial plants and barn owls to combat leaf-eating caterpillars and rodent population.

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 states that it recycles and reuses all non-hazardous waste produced by its upstream processes and to minimise the pollution risk of hazardous waste from its upstream operations, such as used lubricants, batteries, containers, and drums, the company has established waste management protocols for handling and disposal.

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 UN Guiding Principles on Business and Human Rights.

136. Commitment to human rights applies to all suppliers?

The company commits suppliers to the UN Guiding Principles on Business and 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 reports that in 2023, following its labour and human rights assessment with Dignity in Work for All (DIWA, formerly Verité Southeast Asia), it integrated its findings into developing a Human Rights Due Diligence (HRDD) strategy. In 2021 and 2022, the company also conducted two human rights assessments, including assessing labour practices by Verité Southeast Asia at four of the company's mills with plantations in Central Kalimantan, West Sumatra, and South Sumatra.

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 UN Declaration on the Rights of Indigenous Peoples.

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.

145. Examples of local stakeholder engagement to prevent conflicts?

[Externally verified] The company reports carrying out participatory mapping with local communities and using the results to support its management, monitoring, and land use plans. The company also states that it has dedicated personnel who continuously engage with stakeholders from neighbouring communities at each of its locations to minimise the risk of disagreements or conflicts. Examples of participatory mapping and regular stakeholder engagement with local communities are externally verified in RSPO audit reports by the Control Union.

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. The company's grievance mechanism deals with both land conflicts and compliance issues.

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's reporting is limited and states conducting workshops and knowledge-sharing sessions with external parties, including provincial Women's Empowerment Offices, to support women's employment.

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. The company also reports its commitment to mitigate impacts on food security.

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's reporting states to support communities by improving infrastructure, and building and funding schools through the Anwar Karim Foundation, or Yayasan Anwar Karim (YAK) initiative. In 2023, the company funded the renovation of four classrooms at the Faculty of Economics and Business, Universitas Indonesia (UI), to help create a more conducive learning environment and also repaired a 5-meter-wide road between Talau Village and Tanjung Beringin Village in the Pelalawan District, distributing 300 tons of stones and deploying heavy equipment. This project helped improve the safety and comfort of community members commuting between the two villages.

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. The company also reports its commitment to providing work opportunities for local communities.

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's reporting only covers commitment to the eight ILOs.

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

The company only commits suppliers to the eight ILOs. The commitment to Occupational Safety and Health (No. 155) and Promotional Framework for Occupational Safety and Health (No. 187) is not reported.

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's reporting states that in 2021 and 2022, it conducted two human rights assessments, including assessing labour practices by Verité Southeast Asia at four of the company's mills with plantations in Central Kalimantan, West Sumatra, and South Sumatra.

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 eliminating 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. The company reports establishing gender committees at all its estates and states that employees are hired, promoted, and provided equal pay and opportunity based on merit, without any form of discrimination, and are trained on its no-discrimination policies. The company reports no instances of discrimination at its upstream operations in 2023.

159. Percentage or number of temporary employees?

6585 (15.5%) - The company reports that out of 42,380 employees, 6,585 were temporary workers in 2023.

160. Reports gender balance of employees?

9513 (22.4%) - The company reported 9,513 women as a part of its workforce in 2023.

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 also reports its commitment to pay a Living Wage.

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

The company commits all suppliers to pay a Living Wage to all workers.

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. The company reports the wages and in-kind benefits provided by the company as compared to the living wage benchmark (IDR million/month) by region in Indonesia for 2023.

164. Reporting of salary by gender?

The company only reports that all upstream employees are paid equally, irrespective of gender. However, the actual figures for salary by gender, i.e. the ratio of the basic salary and remuneration of women to men given for each employee category, by significant locations of operation, are not reported.

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 address 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 states that all workers at plantations, mills, and factories are equipped with the necessary personal protective equipment (PPE) and receive training in safety and health issues relevant to their roles.

168. Time lost due to work-based injuries?

3.73 - The company reports an accident frequency rate of 3.73 in 2023, calculated as the number of accidents divided by total hours worked, multiplied by 1,000,000. However, this information only covers the company's upstream operations.

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

1 - The company reported one fatality 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 reports that it operates two programs for scheme smallholders, namely Kredit Koperasi Primer Anggota (KKPA) and the Village Development Program (VDP) or Kebun Kas Desa. These programs provide smallholders with practical support to acquire the skills and technology needed to undertake palm oil cultivation, good agricultural practices (GAP), fire management, sustainability standards and certifications, safety and health, and other topics. In 2023, the company hosted 169 training sessions for KKPA and VDP smallholders, attended by 3,311 farmers.

172. Percentage of scheme smallholders involved in programme?

[Externally verified] 100% - The company reports that in 2023, 4,159 smallholders were involved in the KKPA scheme and that its KKPA and VDP scheme smallholder programmes cover 100% of scheme smallholders. Evidence is externally verified by EY.

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 reports it has two main programmes to improve the livelihoods of independent smallholders: training for smallholders and training for trainers through smallholders hubs.

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

[Externally verified] 3496 (21%) - The company reports that 43,474 smallholders are covered by its program for independent smallholders, of which 6,723 smallholders received training from Village Extension Officers (VEOs) in 2023. The company also reports that in 2023, 21% (3,496) of its 16,269 independent smallholders were part of its training programs. Evidence is externally verified by EY.

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

The company has provided an overview of its supplier engagement process to ensure they uphold NDPE commitments.

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

[Externally verified] 98.5% - The company states that as of December 2023, 96.34% of its suppliers have attended an NDPE workshop, 98.50% have NDPE commitments, and 81.86% have completed SATs. Evidence is externally verified by EY.

177. Suspension or exclusion criteria for suppliers?

The company reports a policy implementation plan and NDPE risk management report which includes detailed information on suspension criteria for suppliers along with timeframes for action.

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

The company reports a time-bound plan including Key Performance Indicators for 100% of all suppliers to be in compliance with NDPE principles by 2025.

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

[Externally verified] 98.8% - The company reports that of the total volumes sourced by suppliers in 2024, 98.8% of its suppliers are 'delivering' on their No Deforestation commitments. Information is externally verified by Control Union.

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

The company commits to engage with all high-risk mills by the year 2024. This is within 3 years.

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

[Externally verified] The company reports it identified two high-risk mill in 2024 and engaged with one through priority landscape workshops. It reports that it will engage with the other high risk mill through its integrated landscape strategy which includes include NDPE themed workshops on TTP, human rights due diligence, and our grievance procedure. Evidence is externally verified by EY.

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

[Externally verified] The company screens new and existing suppliers annually, and in case a high-risk mill is identified, the company reports that it will engage with high-risk mills on an annual basis. This information is externally verified by the Control Union and EY.

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

The company reports that using TTP data and overlaying supply shed maps with conservation and peat areas, it categorises all the mills in its supply chain as low, medium, or high risk.

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

[Externally verified] The company reports that it assesses the risk level of supplying mills on an annual basis, and the risk level data is verified annually by EY.

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

[Externally verified] In 2023, the company reported the risk level of all supplying mills, stating 0.2% were high risk, 6.0% were medium risk, and 93.8% were low risk. Evidence is externally verified by EY.

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 the 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 reports that its Code of Business Conduct and Anti-Corruption Policy is communicated to all its employees and states that it provided training on its anti-corruption policies and procedures to more than 28,000 employees in 2023.

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

The company reports that The Board oversees setting of objectives and underlying principles of tax strategy. It does not publicly disclose a tax strategy.

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 grievance mechanism that allows whistleblowing.

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 has a grievance mechanism open to all stakeholders.

192. Details of complaints and grievances disclosed?

The company has disclosed all details of complaints and grievances on its website.