POSCO International

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 (100%). The company also has its own 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?

The company reports that its ESG Council is responsible for overseeing sustainability.

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

The company has established an ESG committee, composed of the board of directors, to manage and supervise ESG policies and issues.

5. Reports gender balance of senior management team?

22 (6.41%) - The company reports that it has 22 (6.41%) females in the management team. However, it is unclear if this represents senior management.

6. Reports gender balance of board members?

1 (12.5%) - The company reports that it has eight board members, of whom one is female. Data as of 2025.

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

[Externally verified] UNGC.

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

The company's subsidiary reports that it has engaged in public consultations with the local government, NGOs, universities and other stakeholders to preserve the nature reserve area and promote sustainable community development in the areas around its concession.

9. Sustainability report published within last two years?

The company has published its latest sustainability report for 2024.

10. Reports through standardised reporting systems?

The company reports that it has prepared its sustainability report for 2024 in accordance with the GRI standards: Foundation 2021.

11. Climate risks assessment available?

The company reports a climate risk assessment and financial climate risk assessment in its sustainability report 2024. The assessment is structured using TCFD recommendations.

12. Lists countries and operations?

Indonesia (Papua) - Plantation and Mills.

13. Lists countries sourcing from?

The company only sources from Indonesia.

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

34194 - The company reports the total land area controlled for oil palm as 34,194 ha in its RSPO ACOP 2024.

15. Total oil palm planted area (ha)?

20779 - The company reports that it has 20,779 ha of palm oil planted area. Data as of 2023.

16. Scheme smallholders planted area (ha)?

6867 - The company reports the scheme smallholders planted area as 6,867 ha in its RSPO ACOP 2024.

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

0 - The company reports the unplanted area as zero ha in its RSPO ACOP 2024.

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

6718 - The company reports the conservation set-aside area, including the HCV area as 6,718 ha in own reporting and in RSPO ACOP 2024.

19. Maps of estates/management units?

The company reports that it has submitted a concession map to the RSPO in previous ACOP cycles and has not acquired any new concession sites since the previous ACOP map submission.

20. Maps of all scheme smallholders?

21. Maps of all third-party supplying plantations?

22. Number of company-owned mills?

3 - The company reports that it has three palm oil mills in its RSPO ACOP 2024.

23. Names and locations of company-owned mills?

The names and locations of all mills are published on the GFW database and RSPO certificates of the mills.

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

The company reports that its mills source 100% of supply from company-owned operations.

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

The company reports that 100% of FFB supply to its own plantations. Data as of 2024.

26. Number of third party supplying mills?

This indicator is disabled as the company does not source from third-party supplying mills.

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

This indicator is disabled as the company does not source from third-party supplying mills.

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

This indicator is disabled as the company does not source from third-party supplying mills.

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

This indicator is disabled as the company does not source from third-party supplying mills.

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

This indicator is disabled as the company sources only directly from mills.

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

This indicator is disabled as the company does not source from third-party supplying mills.

32. Percentage of supply traceable to mill level?

This indicator is disabled as the company does not source from third-party supplying mills.

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

The company commits to establish a transparent sourcing network with full traceability, however, it reports an unclear statement that does not specify plantation or farm level.

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. Additional points have been awarded for IP certification.

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

This indicator is disabled as the company does not source from third-party supplying mills.

36. Publishes traceability data at refinery level?

This indicator is disabled as the company does not own refineries.

37. Publishes traceability data at crusher level?

This indicator is disabled as the company does not own mills.

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

2018 - The company's subsidiary PT BIA is a member of the RSPO, which covers all of the company's palm oil operations.

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?

2021 - The company's palm oil subsidiary was certified within 3 years of becoming an RSPO member.

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

The company's subsidiary (PT. Bio Inti Agrindo) has submitted its latest RSPO ACOP 2024.

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

100% - The company reports that 100% of its areas are RSPO-certified in 2024.

42. Percentage of mills RSPO-certified?

100% - The company reports that 100% of its mills are RSPO-certified.

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

2024 - The company already achieved its100% RSPO certification of estates and mills in 2024.

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

This indicator is disabled as the company is only a grower or miller.

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

100% - The company's subsidiary reports that 100% of scheme/plasma smallholders are 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?

2021 - The company has already achieved 100% RSPO-certification of scheme/associated smallholders and outgrowers.

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?

This indicator is disabled as the company is only a grower or miller.

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

The RSPO ACOP 2024 states that the company sells 1.97% of RSPO-certified palm oil through segregated or identity-preserved supply chains.

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

This indicator is disabled as the company only reports a Grower ACOP.

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

[Externally verified] The company is 100% ISPO-certified.

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] The company's subsidiary (PT. Bio Inti Agrindo) has valid ISCC certificates.

54. Commitment 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 therefore been awarded on the basis of the company's RSPO-certified landbank (100%). The company also commits to no deforestation in its own reporting. This commitment has been in place since 2017.

57. Commitment to zero deforestation applies to all suppliers?

The company commits all suppliers to no development in High Conservation Value (HCV), High Carbon Stock (HCS) and peatland areas. This commitment has been in place since 2017.

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 (100%).The company also has a criteria and cut-off date for defining deforestation in its own reporting.

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

The company defines deforestation for suppliers as removal of HCV and HCS areas and specifies any deforestation/conversion past October 2017 will not be accepted in supplier operations.

60. Cross-commodity zero deforestation commitment?

61. Cross-commodity zero deforestation commitment 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.

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

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

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

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 (100%). The company also commits to restore ecosystems and values to its prior condition in case of non-compliant deforestation or conversion within the company's own operations. However, commitment does not cover all non-compliance.

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

The company commits to develop and implement restoration and/or conservation plans for deforestation or peatland development that is non-compliant with this policy, apply to all suppliers, however, its commitment to the restoration of non-compliant deforestation remains unclear.

70. Implementing a landscape or jurisdictional level approach?

71. Biodiversity policy?

The company states a general commitment to promote the protection of biodiversity. However, the scope of the commitment does not clearly apply both within and outside of HCV/HCS/set-asides and no time-bound targets are reported.

72. Biodiversity policy applies to all suppliers?

The company has published a biodiversity policy which applies to all suppliers, covers multiple dimensions of biodiversity protection and extends beyond HCV/HCS/set-asides.

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 several species of conservation concern such as the Spotted Whistling Duck, Oriental Dollarbird, Great Egret, Yellow-faced Myna, Red-cheeked Parrot, etc, referencing international species classification systems such as IUCN and CITES.

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 that its subsidiary (PT. BIA) has been recording the presence of key animal species in 2024 by installing camera traps in HCV areas within its operational sites. Through this initiative, it continuously reviews the effectiveness of protection measures and uses the findings for biodiversity assessment. It also conducts boundary monitoring in collaboration with the Indonesian Land Agency, conducts wildlife protection activities and continues efforts to conserve biodiversity by fostering about 400 indigenous species seedlings within the palm plantation area.

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

The company commits to only allow sustainable hunting of species by local communities for subsistence purposes in its operations.

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

The company commits all suppliers to only allow sustainable hunting of species by local communities for subsistence purposes in their operations.

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 (100%). The company also commits to conduct high conservation value (HCV) assessments in its own reporting.

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?

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

The company's subsidiary (PT. BIA) has submitted two HCV assessments on the HCVRN website. However, one HCV assessment was not published as it was unsatisfactory and the other was withdrawn. No NPPs could be found for the company.

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

The company has published an HCV management and monitoring plan for PT BIA on its website. However, it is unclear if it covers all estates.

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 (100%).

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?

The company's subsidiary (PT. BIA) has submitted two HCV assessments on the HCVRN website. However, one HCV assessment was not published as it was unsatisfactory and the other was withdrawn. No NPPs could be found for the company.

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 (100%). The company also commits to apply the HCS approach, as defined by the HCS approach toolkit in its own reporting.

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?

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

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 (100%).

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

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

The company reports that it has conducted a social impact assessment (SIA), but no report or summary is available.

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 (100%). The company also commits to no planting on peat of any depth in its own reporting.

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)?

0 (0%) - The company reports that it has zero peat area in 2024.

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

This indicator is disabled as the company is only a processor or trader.

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 (100%). The company also commits to best management practices for peat in its own reporting.

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

The company only commits all suppliers to best management practices for peat. The company's subsidiary commits all suppliers to best management practices for soil, but this does not cover all of the assessed company's suppliers.

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 (100%). The company also commits to zero burning in its own reporting.

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 that its subsidiary, PT BIA, has established a regular monitoring system using drones and satellite imagery to enhance its fire prevention capabilities. It has also implemented a system for early fire detection and rapid response, including a precise monitoring system with real-time automatic notification functions across all operational areas, including plasma farms. Additionally, it conducts regular fire prevention and response drills for community members and its own employees.

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

The company reports that it detected zero hotspots in 2023-2024.

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

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

The company commits to reduce absolute GHG emissions by 37% by the year 2030 compared to the base year of 2021. This includes scope 1 and 2 emissions.

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

The company commits to reduce GHG emissions intensity from 296 tCO2e/tCPO to 0.2 tCO2e/tCPO by 2030 (against the 2021 baseline). However, the commitment does not include scope 1 and scope 2 emissions.

106. Absolute GHG emissions?

5036290 - The company reports scope 1 and 2 GHG emissions as 5,036,293.98 tCO2eq in 2024. However, it is unclear if the figure is specific to palm oil operations.

107. GHG emissions intensity?

18.39 - The company reports a GHG emission intensity of 18.39 tCO2eq/100 million won in 2024. However, the figures are reported as intensity of sales and are not specific to palm oil operations.

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

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

110. Progress towards commitment to reduce absolute GHG emissions?

[Externally verified] The company reports an increase in GHG emissions from 2023 (4,391,341 tCO2e) to 2024 (5,036,293.98 tCO2e). This information is externally verified. However, it is unclear if the figure is specific to palm oil operations.

111. Progress towards commitment to reduce GHG emissions intensity?

[Externally verified] The company reports an increase in GHG emission intensity from 2023 (15.39 tCO2eq/100 million won) to 2024 (18.39 tCO2eq/100 million won). This information is externally verified. However, the figures reported as intensity of sales and are not specific to palm oil operations.

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 (100%). The company also reports that it uses the RSPO Palm GHG calculator to calculate GHG emissions in its own reporting.

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

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

115. Water use intensity?

1007110 - The company reports its total water consumption as 1,007,107 m3 in 2024. However, the figure is not reported as intensity.

116. Progress towards commitment on water use intensity?

The company reports an increase in water consumption from 2023 (874,193 m3) to 2024 (874,820 m3). However, the figures are not reported as intensity and do not show improvement from the previous year.

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

The company states a general commitment to monitor water quality. However, it does not refer to BOD or COD.

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

The company reports an increase in BOD from 2023 (1.2 Kg) to 2024 (323.3 Kg). However, the figures do not show improvement from the previous year.

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 reports that it regularly monitors the discharge of palm oil mill effluent (POME).

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

This indicator is disabled as the company does not own refineries.

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 (100%).

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. The company also reports that its subsidiary, PT BIA has adopted RSPO BMP for sustainable agriculture management and has strictly limited chemical usage in riparian and waterway areas. It also reports that buffer zones are monitored monthly, and in collaboration with external specialised organisations, monthly water quality testing covering both domestic and industrial water was carried out across all plantation areas, thereby enhancing the water management system.

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 (100%). The company also commits to minimise the use of chemicals, including pesticides and chemical fertilisers in its own reporting.

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

The company's subsidiary commits to minimise the use of chemical fertilisers and pesticides. However, it does not clearly include all suppliers.

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 (100%).

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

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 (100%). The company also reports that it strictly restricts the use of prohibited substances and Class 1 chemicals in its own reporting.

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

The company's subsidiary commits to not use World Health Organisation (WHO) Class 1A and 1B pesticides. However, it does not clearly include all suppliers.

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 (100%).

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

The company commits to not use Stockholm and Rotterdam Convention chemicals. However, it does not clearly include all suppliers.

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

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.

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 reports that it ensures the legal processing of waste generated across all business sites and establishes a recycling system. It also reports that it collaborates with PT. BIA, it recycles oil recovered from wastewater produced during the palm oil extraction process, thereby promoting environmental resource efficiency.

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 (100%). The company also commits to the Universal Declaration of Human Rights in its own reporting.

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 also conducts human rights impact assessments, due diligence processes, and has a dedicated channel for handling human rights-related complaints.

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 (100%). The company also commits to the UN Declaration on the Rights of Indigenous Peoples in its own reporting.

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 (100%). The company also commits to respect legal and customary rights in relation to FPIC in its own reporting.

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 (100%). The company also commits to free, prior, and informed consent (FPIC) in its own reporting.

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 (100%).

145. Examples of local stakeholder engagement to prevent conflicts?

The company's subsidiary engages in stakeholder consultations to reduce conflicts. However, only one example is provided.

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 (100%).

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.

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 (100%). The company also commits to mitigate impacts on food security in its own reporting.

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. The company also collaborates with the Korean government and private consumers to contribute to national food security. The information is between two and five years old.

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 (100%). The company's subsidiary also reports that it provides essential community services and facilities. However, it reports unclear commitment.

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 subsidiary, PT BIA collaborates with the regional government to build schools and provide educational scholarships and healthcare facilities for local communities and workers' families.

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 (100%). The company also commits to provide business/work opportunities for local communities in its own reporting.

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 (100%). The company also commits to ILO's core conventions in its own reporting.

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's subsidiary, PT BIA reports that it provides credit union training, supports local businesses, and offers financial management training. As a result, members of the indigenous local communities are learning to better handle their finances. However, limited details are provided.

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 (100%). The company also commits to eliminate gender-related discrimination with regard to employment in its own reporting.

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 that it conducts human rights impact assessments annually and has found that discrimination is less prominent in the results of these assessments.

159. Percentage or number of temporary employees?

127 (7.29%) - The company reports that it has 127 (7.29%) temporary employees in 2024. However, it does not cover all operations.

160. Reports gender balance of employees?

511 (25.72%) - The company reports that it has 511 (25.72%) women employees in 2024. However, it does not cover all operations.

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 (100%). The company only commits to pay wages that meet or exceed legal requirements in its own reporting.

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

The company only commits to pay wages that meet or exceed legal requirements. This applies to all suppliers.

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 (100%). The company also communicates this in its own reporting.

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 also reports that it provides health and safety education and training to its employees. Additionally, its subsidiary, PT BIA, has installed banners reminding its employees to use personal protective equipment.

168. Time lost due to work-based injuries?

The company reports a total lost time injury frequency rate (LTIFR) of 0.17, 2.32 and 0.37 in 2024 for the head office, domestic subsidiaries and manufacturing operations. However, it is unclear if it covers all operations.

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

0 - The company reports zero fatalities in 2024 for the head office, domestic subsidiaries and manufacturing operations. However, it is unclear if it covers all operations.

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 (100%).

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 project that allocates 20% of the permitted plantation area to be granted to and managed by local farmers which aims to create jobs and enhance economic activity in the local community. However, the information is between two and five years old.

172. Percentage of scheme smallholders involved in programme?

The company has a plasma programme, however, it does not disclose the number or percentage of plasma smallholders involved in the programme.

173. Programme to support independent smallholders?

This indicator is disabled as the company is only a trader.

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

This indicator is disabled as the company is only a trader.

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

The company reports that it conducts annual assessments of all new and existing long-term partners for compliance with environmental and safety rules, however, no further details were provided.

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

177. Suspension or exclusion criteria for suppliers?

The company reports that it reserves the right to suspend all purchases and other agreements with any group-level palm oil supplier found to be in serious violation of its sustainable palm oil policy. However, it does not report specific timeframes for action or the steps taken.

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

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?

This indicator is disabled as the company does not source from mills.

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

This indicator is disabled as the company does not source from mills.

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

This indicator is disabled as the company does not source from mills.

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

This indicator is disabled as the company does not source from mills.

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

This indicator is disabled as the company does not source from mills.

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

This indicator is disabled as the company does not source from mills.

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 (100%). The company also commits to ethical conduct and the prohibition of corruption in its own reporting.

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 also reports that it conducts ethical management training and anti-corruption awareness among all of its employees.

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

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 (100%). The company also has its own whistleblowing procedure.

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 (100%). The company also has its own grievance system open to all stakeholders.

192. Details of complaints and grievances disclosed?

The company provides details of the complaints and grievances received through its grievance mechanism such as date, issue, complainant category, actions taken, and status.