Sampoerna Agro Tbk PT (acquired by POSCO International in November 2025)

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

The company has published a sustainable palm oil policy which covers all palm oil operations.

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 it has a head of the sustainability division who has a high-level position of responsibility.

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

The company reports that its research and development director is responsible for overseeing the implementation of sustainability-related strategies and policies.

5. Reports gender balance of senior management team?

2 (7%) - The company reports two (7%) women in the senior management team.

6. Reports gender balance of board members?

0 (0%) - The company reports that all seven board members are male.

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

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

In 2024, the company collaborated with KTPAs to minimise the impact and damage caused by operational land fires within its concession estates. Additionally, it partnered with Sriwijaya University to study the effects of solid decanter on enhancing the chemical, physical, and biological properties of soil in its palm oil plantations.

9. Sustainability report published within last two years?

The company publishes a sustainability report as part of its annual report for 2024.

10. Reports through standardised reporting systems?

The company's latest report has been prepared in accordance with the GRI 1: Foundation 2021.

11. Climate risks assessment available?

12. Lists countries and operations?

Plantations and mills - Indonesia (Central Kalimantan, South Sumatra, West Kalimantan).

13. Lists countries sourcing from?

The company reports that it sources from Indonesia.

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

178820 - The company reports that it manages 179,000 ha of land for oil palm in its annual and sustainability report for 2024. However, the RSPO ACOP 2024 states that the company has 178,820 ha of land area managed/controlled for oil palm.

15. Total oil palm planted area (ha)?

128000 - The company reports a total of 128,000 ha of planted oil palm in its 2024 annual and sustainability report.

16. Scheme smallholders planted area (ha)?

46557 - The company reports 46,557 ha of scheme smallholders' planted area in its 2024 annual and sustainability report and 46,558 ha in its RSPO ACOP 2024.

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

31423 - The company reports 31,423 ha of unplanted area designated for future planting in its RSPO ACOP 2024.

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

19106 - The company reports 19,106 ha of conservation set-aside area, including HCV areas, in its annual and sustainability report 2024 and in RSPO ACOP 2024.

19. Maps of estates/management units?

The company uploaded its estate location concession maps with its ACOP and declared that the map data submission represented 100% of its concession sites. The company also has four concessions mapped on GFW. However, this information is over two years old.

20. Maps of all scheme smallholders?

21. Maps of all third-party supplying plantations?

22. Number of company-owned mills?

8 - The company has eight palm oil mills.

23. Names and locations of company-owned mills?

The GFW has the names and locations of all eight company-owned mills.

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

The company reports that five of its eight mills source FFB from the company's nucleus and plasma plantations, while the remaining mills source FFB from the from nucleus plantations, plasma plantations, and third parties.

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

The company reports that FFB sourcing comprises 68% from its nucleus plantations, 23% from scheme smallholders, and 9% from third parties.

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?

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

The company reports that 91% of its FFB supplied to its mills are traceable to the plantation level. Three of the company's mills are certified under the IP supply chain model.

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)?

2007 - The company has been an RSPO member since 2007.

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?

2011 - The company became RSPO-certified in 2011.

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

The company has submitted its latest RSPO ACOP 2024.

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

46.57% - The RSPO ACOP 2024 states that the company has 61,599 ha (46.57%) of certified landbank.

42. Percentage of mills RSPO-certified?

75% - The company's six out of eight (75%) mills are RSPO certified.

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

2027 - The company commits to achieve 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?

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

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

72.31% - The company reports 72.31% of scheme smallholders as 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?

2028 - The company commits to achieve 100% RSPO certification of scheme/associated smallholders and outgrowers by 2028. 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 RSPO ACOP 2024 states that 0% of FFB supply from third-party FFB suppliers are 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 company's RSPO ACOP 2024 reports to sell 0% 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%)?

The company reports that 9 of its subsidiaries are ISPO-certified, covering a total area of 77,017 ha. However, it is unclear if this includes the company's entire landbank.

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] One of the company's mills, PT Gunung Tua Abadi, has ISCC certification.

54. Commitment to zero conversion of natural ecosystems?

The company commits to zero conversion of natural ecosystems.

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

The company commits all suppliers to zero conversion of natural ecosystems.

56. Commitment to zero deforestation?

The company commits to zero deforestation. This commitment has been in place since October 2019.

57. Commitment to zero deforestation applies to all suppliers?

The company commits all suppliers to zero deforestation. This commitment has been in place since October 2019.

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

The company defines deforestation as the removal of HCV and HCS areas and specifies any deforestation/conversion past October 2019 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 removal of HCV and HCS areas and specifies any deforestation/conversion past October 2019 will not be accepted in supplier operations.

60. Cross-commodity zero deforestation commitment?

The company commits to zero deforestation across all of its operations, this covers HCV, HCS and peat areas.

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

The company commits all suppliers to zero deforestation across all of its operations, this covers HCV, HCS and peat areas.

62. Target date to achieve zero deforestation?

The company reports that it achieved zero deforestation in its own operation and third parties since 2019. Throughout the period 2019-2024, there were no incidents of policy violations related to deforestation and inappropriate land conversion activities.

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

The company reports that it achieved zero deforestation in its own operation and third parties since 2019. Throughout the period 2019-2024, there were no incidents of policy violations related to deforestation and inappropriate land conversion activities.

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 reports that it carries out management and monitoring to prevent deforestation across all of its operational areas. However, it does not specify the methodology, the extent of the area monitored for deforestation and ecosystem conversion, or the time frame for these activities.

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?

0 - The company reports that it has not recorded any instances of deforestation-related policy violations or inappropriate land conversion since 2019.

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 rehabilitating and restoring only damaged HCV areas, however, this commitment does not address all aspects of deforestation and ecosystem conversion.

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

The company commits suppliers to rehabilitating and restoring only damaged HCV areas, however, this commitment does not address all aspects of deforestation and ecosystem conversion.

70. Implementing a landscape or jurisdictional level approach?

The company reports that it is a member of the task force for implementing RSPO jurisdictional certification in the Kotawaringin Barat Regency in collaboration with international NGO, IDH.

71. Biodiversity policy?

The company commits to "protecting biodiversity of species". However, the scope of this commitment and time-bound target are not reported.

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 several species of conservation concern, such as Ixobrychus flavicollis and Leptoptilos javanicus, referencing the IUCN system of species classification.

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

Points for external verification have been awarded on the basis of the company's RSPO-certified landbank. The company also reports undertaking revegetation of riparian areas using native tree species and protecting HCV areas through the installation and maintenance of signage, as well as regular security patrols.

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 commits under the RSPO New Planting Procedures (NPP) as an RSPO member reporting as a grower. The company also commits to conducting HCV assessments in its own reporting.

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

The company commits scheme smallholders (plasma) to conduct HCV assessments. However, it does not cover all suppliers.

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?

[Externally verified] HCV summaries are publicly available for all 13 estates.

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

[Externally verified] The HCV management and monitoring plans are publicly available for all 13 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 commits under the RSPO New Planting Procedures (NPP) as an RSPO member reporting as a grower. The company also commit to using licensed HCV assessors accredited by the HCV Resource Network's Assessor Licensing Scheme (ALS) in its own reporting.

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's commitment to using licensed HCV assessors accredited by the HCV Resource Network's Assessor Licensing Scheme (ALS) applies to scheme smallholders. However, it does not cover all suppliers.

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

[Externally verified] All of the company's HCV assessments conducted since January 2015 have undergone satisfactory reviews.

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

The company commits under the RSPO New Planting Procedures (NPP) as an RSPO member reporting as a grower. The company also commits to the HCS Approach 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?

[Externally verified] The company has submitted three integrated HCV-HCSA assessments, and reports for four separate HCS assessments are also publicly available.

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

[Externally verified] The company publishes peer-reviewed reports for all of its HCS assessments.

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

The company commits under the RSPO New Planting Procedures (NPP) as an RSPO member reporting as a grower. The company also states that it conducts SEIAs in its own reporting.

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?

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

The company commits under the RSPO New Planting Procedures (NPP) as an RSPO member reporting as a grower. 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)?

68 - The company reports having 68 ha of peat within its conservation area. However, it does not disclose the total planted landbank on peat.

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

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

The company commits 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. The company also reports that it installs piezometers, peat subsidence gauges, and rainfall gauges as part of its peat management efforts. It also submits quarterly monitoring data, covering locations, coordinates, water levels, rainfall, and subsidence rates, to the Ministry of Environment and Forestry.

99. Commitment to zero burning?

The company commits 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 also reports the establishment of 23 Farmers Fire Management and Monitoring Groups (KTPAs) in villages surrounding its South Sumatra operations. It also provides fire extinguishing equipment, conducts fire-fighting training, and carries out routine patrols during the dry season.

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

The company reported zero incidents of forest fires within its estates in 2022.

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

0 - The company recorded zero cases of forest fires within its plasma estate in 2022.

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

The company has committed to achieving net-zero emissions by 2050; however, it has not disclosed a time-bound target for reducing its absolute greenhouse gas (GHG) emissions.

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

The company reports a net zero emission target by 2050 and having a baseline target of 0.90 tCO2e/tCPO. However, it does not report a time-bound commitment to reduce greenhouse gas (GHG) emissions intensity.

106. Absolute GHG emissions?

107. GHG emissions intensity?

569.31 - In 2023, the company reports its GHG emissions intensity as 569.31 kg CO2e/ton CPO using the ISO 14064 methodology for sCO2e 1 and 2. It also reports 1.65 tons CO2e/ton CPO using the RSPO methodology.

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?

111. Progress towards commitment to reduce GHG emissions intensity?

The company reports a decrease in GHG emissions intensity under the ISPO methodology, from 877.08 kg CO2e/ton CPO in 2022 to 569.31 kg CO2e/ton CPO in 2023. Conversely, emissions intensity under the RSPO methodology increased slightly from 1.63 to 1.65 tons CO2e/ton CPO over the same period. It is also unclear whether these figures include SCO2e 1 and SCO2e 2 emissions.

112. Methodology used to calculate GHG emissions?

The company uses the RSPO, ISO 14064 and ISPO methodologies to calculate GHG emissions.

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

The company reports that two out of eight (25%) company-owned mills have methane capture.

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

115. Water use intensity?

The company reports its water use intensity for 2024 as 0.46 m³ per ton of FFB and 2.23 m³ per ton of CPO.

116. Progress towards commitment on water use intensity?

The company reports a decrease in water use intensity, from 0.58 m³/ton FFB and 2.69 m³/ton CPO in 2023 to 0.46 m³/ton FFB and 2.23 m³/ton CPO in 2024.

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

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

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

The company reports that the average BOD level for liquid waste used in land application remains below the legal limit of 5,000 mg/L. Additionally, for liquid waste discharged into water bodies, both BOD and COD levels are reported to be below the legal thresholds of 100 mg/L and 350 mg/L, respectively.

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 also reports it operates two methane capture facilities that treat POME to produce biogas, which is then used to generate electricity.

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 commits to protect natural waterways through buffer zones.

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

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

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

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

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 commits to not use paraquat.

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

The company commits all suppliers to not use paraquat.

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

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

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

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

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

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

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

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

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

The company reports the total use of inorganic fertilisers as 0.46 tons/ha and inorganic pesticides as 1.85 kg/ha in 2024.

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 also reports that it uses empty fruit bunches as organic fertiliser and mulch to retain soil moisture and reduce evaporation.

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 that it implements integrated pest management practices, which include a combination of manual and biological control methods, such as planting beneficial vegetation and applying selective insecticides. It also conducts training for staff and employees to enhance their capacity to identify and manage pest and disease issues effectively.

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 outlines waste management practices aligned with the 3Rs (Reduce, Reuse, Recycle) principle, such as reusing solid and liquid waste from mills as fertilisers to maintain soil health and as fuel for electricity generation in boilers.

135. Commitment to human rights?

The company commits to the Universal Declaration of Human Rights.

136. Commitment to human rights applies to all suppliers?

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

137. Progress on human rights commitment?

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

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

The company commits 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 commits 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 commits under the RSPO New Planting Procedures (NPP) as an RSPO member reporting as a grower. The company also commits to respecting 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). Points have therefore been awarded on the basis of the company's commitments under the RSPO New Planting Procedures (NPP) as an RSPO member reporting as a grower.

145. Examples of local stakeholder engagement to prevent conflicts?

The company states that it conducts stakeholder meetings every two years, with one of the objectives being to review the social management plan outlined in the SIA report. However, the role of these meetings in conflict prevention is not clearly defined, and the information is between two to five years old. The company also reports holding regular meetings with local communities to gather suggestions and feedback, but it does not clarify whether these are intended to prevent conflicts, and no additional details are provided.

146. Details of process for addressing land conflicts available?

The company reports a conflict resolution mechanism stipulated in the 'Procedure for Handling Claims and Land Disputes'.

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 commits to ensure food security for local communities through assisting with culturally relevant and appropriate crop diversity.

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 reports that it runs a 'Fruitful Village Program' to address the food needs of local communities. Additionally, it provides rice assistance to elderly residents in nearby villages.

150. Commitment to provide essential community services and facilities?

The company commits to provide 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 reports supporting road repair initiatives led by village and regional governments, along with the development and enhancement of public infrastructure in various villages. This includes constructing a village park in Makarti Mulia, a cemetery in Margo Bhakti, and houses of worship in nearby areas. Additionally, it established an Islamic boarding school to promote access to quality education.

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

The company commits to provide business and work opportunities for local communities. It reports rendering proving capital to Micro, and Small to Medium Enterprises (MSMEs).

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

The company commits to Free and Fair Labour Principles.

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

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

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

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

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

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

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 no incidents of gender-based discrimination in 2024. However, it does not disclose how such incidents are monitored.

159. Percentage or number of temporary employees?

242 (2.48%) - The company reports that it has 242 (2.48%) temporary employees in 2024.

160. Reports gender balance of employees?

1349 (13.84%) - The company reports 1,349 (13.84%) women employees in 2024.

161. Commitment to pay a living wage?

The company commits to paying a minimum wage. However, it does not commit to paying a living wage.

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

The company commits all suppliers to pay minimum wage to all workers. However, it does not commit to paying a living wage.

163. Progress on commitment to pay a living wage?

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

164. Reporting of salary by gender?

The company reports a 1:1 salary ratio between male and female employees, however, it does not provide a breakdown by employee category or significant locations of operation.

165. Commitment to address occupational health and safety?

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

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 personal protective equipment, along with training and technical guidance on occupational safety policies and field procedures.

168. Time lost due to work-based injuries?

57554 - The company reports the total working hours lost due to work accidents as 57,554 hours, based on a 40-hour workweek in 2024.

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

1 - The company recorded one fatality as a result of work-based accidents in 2024.

170. Commitment to support smallholders?

The company has published a commitment to support smallholders.

171. Programme to support scheme smallholders?

Points for external verification have been awarded on the basis of the company's RSPO-certified landbank. The company also reports offering technical assistance to plasma smallholders through initiatives such as replanting support and guidance for obtaining RSPO and ISCC certifications.

172. Percentage of scheme smallholders involved in programme?

36798 (100%) - The company reports having collaborated with all 36,798 plasma (scheme) smallholders in 2022 to provide technical assistance through various programs. However, this information is between two and five years old.

173. Programme to support independent smallholders?

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

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

The company reports that in 2025 it hosted an event to disseminate the company's sustainability policy and train smallholders on BMPs. The event involved six of the seven third-party FFB suppliers and 22 representatives of independent smallholders. It is unclear what percentage of independent smallholders/outgrowers are involved in a programme.

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 evaluates each supplier annually based on its environmental, occupational health and safety, and human rights performance and requires legal documents from suppliers. The company also reports that suppliers must fill out a self-assessment form on compliance with the company's standard operating procedure for the purchase of FFB.

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

The company reports that six out of seven third party FFB suppliers were asked to fill out a self-assessment form related to the level of compliance with the Company's Sustainability Policy. It is unclear if this covers all third party suppliers.

177. Suspension or exclusion criteria for suppliers?

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 commits 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 also states that it has established a Corporate Compliance Committee (CCC) to oversee compliance and ensure appropriate systems are in place to train employees on their legal responsibilities. It also conducts training on ethical conduct and anti-corruption practices.

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

The company reports that it has a taxation policy in place, however, it does not disclose specific details of the policy.

190. Whistleblowing procedure?

The company has established a whistleblowing system that includes information on how to report unethical conduct, the procedures followed after a report is made, and the measures in place to protect whistleblowers.

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

The company has its own grievances-handling mechanism that is accessible to all stakeholders.

192. Details of complaints and grievances disclosed?