SIPEF

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 makes this commitment indirectly through the RSPO Principles and Criteria 2018 due to its sourcing. Full points have therefore been awarded on the basis of the company's RSPO-certified volumes/supply of FFB from direct/indirect suppliers (>75%) and a further commitment for all suppliers to be 100% certified within 5 years. The company has also published a sustainable palm oil policy that applies to all suppliers.

3. High-level position of responsibility for sustainability?

The company reports having sustainability teams operating in Indonesia, Papua New Guinea, and Côte d'Ivoire, which are overseen and coordinated by the Group Head of Sustainability.

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

The company states that board members Yu-Leng Khor, Giulia Stellari, and Petra Meekers hold responsibility for overseeing sustainability matters.

5. Reports gender balance of senior management team?

1 (25%) - The company reports that one out of its four executive committee members is a woman.

6. Reports gender balance of board members?

4 (36%) - The company reports that it has four (36%) women board members.

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

The company is a member of POCG and HCVN.

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

The company reports that it collaborated with ZSL and SINTAS through its 'SIPEF Biodiversity Indonesia (SBI)' project, an ecosystem restoration initiative covering 12,672 ha adjacent to Kerinci Seblat National Park. The project focuses on biodiversity monitoring, including critically endangered species such as the Sumatran tiger, reforestation of degraded areas, and community engagement. As of 2024, 286.44 ha have been restored, and 376 farmers have been supported through agroforestry programmes.

9. Sustainability report published within last two years?

The company has published its latest integrated annual report for 2024, which incorporates sustainability reporting.

10. Reports through standardised reporting systems?

The company reports CDP responses for climate and forests. Its 2024 Annual Report has also been written in compliance with the European Sustainability Reporting Standards and as per the Corporate Sustainability Reporting Directive.

11. Climate risks assessment available?

[Externally verified] The company reports a summary of actual and potential risks of climate change as well as its risk-mitigation measures. It also includes metrics, targets, and processes used to assess and manage climate risks. This is externally verified by EY.

12. Lists countries and operations?

Plantations and Mills - Indonesia (Bengkulu, North Sumatra, South Sumatra), Papua New Guinea, Crushers - Papua New Guinea.

13. Lists countries sourcing from?

The company reports that it sources from Indonesia and Papua New Guinea.

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

138353 - The company reports 138,353 ha as the total land area managed/controlled for oil palm in its RSPO ACOP 2024.

15. Total oil palm planted area (ha)?

85500 - The company reports the total oil palm planted area as 85,500 ha in its integrated annual report 2024.

16. Scheme smallholders planted area (ha)?

26034 - The company reports a scheme smallholders' planted area of 21,003 ha in its integrated annual report 2024. The RSPO ACOP 2024 lists this area as 26034 ha as it covers all area, not just planted.

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

3726 - The company reports a total unplanted area of 3,726 ha in its RSPO ACOP 2024.

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

15778 - The company reports 15,320 ha of conservation set-aside area, including the High Conservation Value (HCV) area in its integrated annual report 2024. Also, it report 15,778 ha of conservation set-aside area, including the High Conservation Value (HCV) area in its RSPO ACOP 2024.

19. Maps of estates/management units?

The company reports that it has submitted all concession maps to the RSPO.

20. Maps of all scheme smallholders?

The company's transparency platform shows its supply base, including maps of smallholder suppliers.

21. Maps of all third-party supplying plantations?

The company publishes the names and geo-referenced maps of all third-party supplying plantations.

22. Number of company-owned mills?

10 - The company reports that it has 10 palm oil mills.

23. Names and locations of company-owned mills?

The names and locations of the company-owned mills are accessible through the GFW database and the company's transparency platform.

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

The company's transparency platform indicates that seven out of its 10 mills source from both company-owned plantations and smallholders.

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

The company reports volumes of FFB produced by its own estates and by smallholders by sourcing regions in North Sumatra, Bengkula, South Sumatra, and Papua New Guinea. The company only sources from own estates and smallholders, and volumes sourced for mills and volumes of FFB produced match.

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 has already achieved 100% traceability to plantation level.

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

The company states that it has achieved 100% traceability to the plantation level and holds eight Identity Preserved (IP) certifications.

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?

The company reports that all commodities it sells are "fully traceable to their place of production, either an estate managed by the company or an associated smallholder plot". Both company-owned crushing facilities have RSPO segregated certification reported on the RSPO supply chain certificates.

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

2005 - The company is a member of the Roundtable on Sustainable Palm Oil (RSPO) since December 2005.

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 reports being RSPO certified in 2009.

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?

69.63% - The company reports 69.63% of RSPO-certified areas in its RSPO ACOP 2024.

42. Percentage of mills RSPO-certified?

90% - The company states in its integrated annual report 2024 and ACOP 2024 that nine out of its 10 mills are RSPO certified.

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

2030 - The company commits to achieve 100% RSPO certification of estates and mills by 2030. This is within 5 years.

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

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

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

90.9% - The company reports that 89% of scheme smallholders are RSPO-certified. Also, in its RSPO ACOP 2024 it reports that 90.90% of scheme smallholders are RSPO-certified.

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

2030 - The company commits to achieve 100% RSPO certification of scheme/associated smallholders and outgrowers by 2030. This is within 5 years.

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

100% - The company reports that 100% of FFB supply from independent smallholders and outgrowers is RSPO-certified.

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

86.33% - The company's RSPO ACOP 2024 states that 86.33% of CPK produced is RSPO-certified. As the company's only processing facilities are crushers then it is deduced that 86.33% of what company crushers use is certified.

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

The company's RSPO ACOP 2024 reports that it sells 91.57% 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 reports that six out of its seven mills in Indonesia are ISPO-certified. This is externally verified by EY.

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 is 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?

The company makes this commitment indirectly through the RSPO Principles and Criteria 2018 due to its sourcing. Full points have therefore been awarded on the basis of the company's RSPO-certified volumes/supply of FFB from direct/indirect suppliers (>75%) and a further commitment for all suppliers to be 100% certified within 5 years.

56. Commitment to zero deforestation?

The company commits to zero deforestation. The commitment has been in place since 2014.

57. Commitment to zero deforestation applies to all suppliers?

The company makes this commitment indirectly through the RSPO Principles and Criteria 2018 due to its sourcing. Full points have therefore been awarded on the basis of the company's RSPO-certified volumes/supply of FFB from direct/indirect suppliers (>75%) and a further commitment for all suppliers to be 100% certified within 5 years. The company also commits all suppliers to zero deforestation in its own reporting. The commitment has been in place since 2014.

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 2015 will not be accepted.

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

The company makes this commitment indirectly through the RSPO Principles and Criteria 2018 due to its sourcing. Full points have therefore been awarded on the basis of the company's RSPO-certified volumes/supply of FFB from direct/indirect suppliers (>75%) and a further commitment for all suppliers to be 100% certified within 5 years. The company also defines the criteria for deforestation as the removal of HCV and HCS areas and specifies any deforestation/conversion past 2015 will not be accepted for all suppliers.

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. The company uses a third-party monitoring system that combines historical and near-real-time satellite imagery to track land cover changes and ensure compliance with its No Deforestation Policy. As of 2024, the system covers over 157,700 ha, 84% within its own concessions and SBI areas, and 16% in supplier areas across Indonesia and Papua New Guinea. Monitoring reports are issued quarterly, with all alerts verified for follow-up. Confirmed deforestation cases can be viewed via a map layer on the Geo SIPEF platform.

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

[Externally verified] The company states that it monitors deforestation in supplier operations through a third-party system that uses both historical and near-real-time satellite imagery to track land-use changes. As of 2024, the system covered over 157,791 hectares, with 16% (24,486 ha) of this area located within supplier operations in Indonesia and Papua New Guinea. Verified alerts are reported quarterly to support compliance with the company's NDP policy. This has been externally verified by EY.

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

24 - In 2024, the company reported zero ha of deforested land within its own operations. It also reported monitoring 24 ha of illegal deforestation between December 2015 and December 2023 within its own estates.

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

0 (0%) - The company reports that between December 2015 and December 2023, no deforestation liability was identified within the areas operated by SIPEF's smallholder suppliers.

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 the existence of the 'SBI Project,' which aims to protect and monitor biodiversity, restore degraded areas through reforestation, and engage local communities in conserving the area managed under SBI. Information is externally verified by ZSL. Additionally, its subsidiary, Hargy Oil Palms Ltd, has collaborated with a licensed assessor, PT Hijau Daun, to develop a balanced and inclusive approach to oil palm landscape management, resulting in the creation of participatory land use plans.

71. Biodiversity policy?

The company has committed to supporting biodiversity by aiming to restore 1,123 ha of degraded land by 2033.

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 identified various species in its reporting, but has not classified them according to an appropriate system.

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 engages in coastal restoration efforts by planting mangrove forests in Indonesia and Papua New Guinea.

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 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 makes this commitment indirectly through the RSPO Principles and Criteria 2018 due to its sourcing. Full points have therefore been awarded on the basis of the company's RSPO-certified volumes/supply of FFB from direct/indirect suppliers (>75%) and a further commitment for all suppliers to be 100% certified within 5 years. The company also commits all suppliers to conduct High Conservation Value (HCV) assessments in its own reporting.

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

[Externally verified] HCV assessments for PT Agro Rawas Ulu, PT Agro Muara Rupit, PT Umbul Mas Wisesa and PT Timbang Deli Indonesia 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] HCV assessments for PT Agro Kati Lama, PT Agro Muara Rupit, PT Bandar Sumatra Indonesia, PT Timbang Deli Indonesia and PT Mukomuko Agro Sejahtera, specifically for the Batu Kuda and Sei Teramang estates, are publicly available on the RSPO NPP website.

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

[Externally verified] HCV management and monitoring plans for PT Agro Kati Lama, PT Agro Muara Rupit, PT Bandar Sumatra Indonesia, PT Timbang Deli Indonesia and PT Mukomuko Agro Sejahtera, specifically for the Batu Kuda and Sei Teramang estates, are publicly available on the RSPO NPP website.

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 commits to only use licensed High Conservation Value (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 makes this commitment indirectly through the RSPO Principles and Criteria 2018 due to its sourcing. Full points have therefore been awarded on the basis of the company's RSPO-certified volumes/supply of FFB from direct/indirect suppliers (>75%) and a further commitment for all suppliers to be 100% certified within 5 years. The company also commits all suppliers to only use licensed High Conservation Value (HCV) assessors accredited by the HCV Resource Network's Assessor Licensing Scheme (ALS) in its own reporting.

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

[Externally verified] The company has conducted satisfactory reviews of all high conservation value (HCV) assessments undertaken since January 2015.

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 High Carbon Stock (HCS) Approach in its own reporting.

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

The company makes this commitment indirectly through the RSPO Principles and Criteria 2018 due to its sourcing. Full points have therefore been awarded on the basis of the company's RSPO-certified volumes/supply of FFB from direct/indirect suppliers (>75%) and a further commitment for all suppliers to be 100% certified within 5 years. The company also commits all suppliers to the High Carbon Stock (HCS) Approach in its own reporting.

87. High Carbon Stock (HCS) assessments available?

[Externally verified] The company has published six integrated HCV-HCS assessments and seven stand-alone HCS assessments.

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 of all seven stand-alone HCS assessments are available on the HCSA website.

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 commits to conduct social and environmental impact assessments (SEIAs) in its own reporting.

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

The company makes this commitment indirectly through the RSPO Principles and Criteria 2018 due to its sourcing. Full points have therefore been awarded on the basis of the company's RSPO-certified volumes/supply of FFB from direct/indirect suppliers (>75%) and a further commitment for all suppliers to be 100% certified within 5 years. The company also commits all suppliers to conduct social and environmental impact assessments (SEIAs) in its own reporting.

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

[Externally verified] The SEIA reports for PT Agro Rawas Ulu, PT Agro Muara Rupit and PT Timbang Deli Indonesia are publicly available on the RSPO NPP website.

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 makes this commitment indirectly through the RSPO Principles and Criteria 2018 due to its sourcing. Full points have therefore been awarded on the basis of the company's RSPO-certified volumes/supply of FFB from direct/indirect suppliers (>75%) and a further commitment for all suppliers to be 100% certified within 5 years. The company also commits all suppliers to no planting on peat of any depth in its own reporting.

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

13698 - The company conducts drainability assessments according to RSPO Principles and Criteria 2018 for 13,698 ha. However, specific data on the planted area on peat is not provided, and the available information is between two and five years old.

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 makes this commitment indirectly through the RSPO Principles and Criteria 2018 due to its sourcing. Full points have therefore been awarded on the basis of the company's RSPO-certified volumes/supply of FFB from direct/indirect suppliers (>75%) and a further commitment for all suppliers to be 100% certified within 5 years. The company also commits all suppliers to best management practices for soils and peat in its own reporting.

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 uses topographic maps to assess planted areas and implement appropriate BMPs for soil health and conservation. It applies methods such as legume cover cropping, stop bunds, silt trenches, and slope protection with vetiver grass to prevent erosion, alongside practices that enhance soil structure and sequester carbon through optimised organic material use.

99. Commitment to zero burning?

The company commits to no burning.

100. Commitment to zero burning applies to all suppliers?

The company makes this commitment indirectly through the RSPO Principles and Criteria 2018 due to its sourcing. Full points have therefore been awarded on the basis of the company's RSPO-certified volumes/supply of FFB from direct/indirect suppliers (>75%) and a further commitment for all suppliers to be 100% certified within 5 years. The company also commits all suppliers to no burning in its own reporting.

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 states that it has implemented fire risk monitoring systems, trained firefighting teams, and adopted water management measures in Indonesia and Papua New Guinea.

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

The company reports seven hotspots detected within its own estates in 2024.

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

2 - The company reports two hotspots detected within the surrounding landscape in 2024.

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

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

The company commits to reducing its GHG emissions intensity by 28% by the year 2030 against the 2021 baseline. This includes Scope 1 and 2 emissions.

106. Absolute GHG emissions?

1198180 - The company reports total gross emissions of 1,198,175 tCO2e in 2024, covering Scope 1 and Scope 2 emissions. However, this figure is not specific to its palm oil operations.

107. GHG emissions intensity?

3.24 - The company reports its GHG emissions intensity as 3.24 per tonne of CPO in 2024. This includes Scope 1 and 2 emissions.

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?

The company reports an increase in absolute GHG emissions (including Scope 1 and 2 emissions) from 651,511 tCO2e in 2023 to 1,198,175 tCO2e in 2024.

111. Progress towards commitment to reduce GHG emissions intensity?

The company reports an increase in GHG emissions intensity (including Scope 1 and 2 emissions) from 1.68 per tonne of CPO in 2023 to 3.24 per tonne of CPO in 2024.

112. Methodology used to calculate GHG emissions?

The company uses the RSPO GHG calculator methodology to calculate GHG emissions. The company also calculates carbon footprint data at a group level, using the ISO 14064 standard.

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

The company reports that five out of 10 (50%) company-owned mills have methane capture.

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

The company aims to improve water use intensity at each mill; however, the targets are not time-bound, and nine out of ten mills report having already met their respective targets. It also reports a target to reduce absolute water withdrawal by 168,000 m3 for its palm oil mill operations by 2030, using 2025 as the baseline.

115. Water use intensity?

The company reports its water usage intensity for each palm oil mill which includes its integrated crushers from 2023 to 2024.

116. Progress towards commitment on water use intensity?

In 2024, the company reports water usage intensity for each palm oil mill, including integrated crushers. The data shows that all mills, except one, remain below the target of either 1 m3/tonne or 1.5 m3/tonne of FFB processed.

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

The company's BOD, COD, and TSS levels are within legal limits.

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

The company reports that its BOD and COD levels for 2024 have been consistently maintained below the applicable regulatory limits.

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 operates wastewater treatment systems at all its facilities to ensure that BOD, COD, and TSS levels in POME remain within legal limits. It also states that treated POME is either discharged in compliance with regulations or reused as organic fertiliser on plantations.

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 makes this commitment indirectly through the RSPO Principles and Criteria 2018 due to its sourcing. Full points have therefore been awarded on the basis of the company's RSPO-certified volumes/supply of FFB from direct/indirect suppliers (>75%) and a further commitment for all suppliers to be 100% certified within 5 years. The company also commits all suppliers to minimise the use of chemicals, including pesticides and chemical fertilisers in its own reporting.

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 makes this commitment indirectly through the RSPO Principles and Criteria 2018 due to its sourcing. Full points have therefore been awarded on the basis of the company's RSPO-certified volumes/supply of FFB from direct/indirect suppliers (>75%) and a further commitment for all suppliers to be 100% certified within 5 years. The company also commits all suppliers to not use paraquat in its own reporting.

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

The company commits to only use World Health Organisation (WHO) Class 1A and 1B pesticides in exceptional circumstances.

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

The company makes this commitment indirectly through the RSPO Principles and Criteria 2018 due to its sourcing. Full points have therefore been awarded on the basis of the company's RSPO-certified volumes/supply of FFB from direct/indirect suppliers (>75%) and a further commitment for all suppliers to be 100% certified within 5 years. The company also commits all suppliers to no use of World Health Organisation (WHO) Class 1A and 1B pesticides in its own reporting.

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 makes this commitment indirectly through the RSPO Principles and Criteria 2018 due to its sourcing. Full points have therefore been awarded on the basis of the company's RSPO-certified volumes/supply of FFB from direct/indirect suppliers (>75%) and a further commitment for all suppliers to be 100% certified within 5 years. The company also commits all suppliers to no use of chemicals listed under the Stockholm Convention and Rotterdam Convention in its own reporting.

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

In 2024, the company reports that it applied 0.71 kg AI/hectare of pesticides, 0.09 kg AI/hectare of adjuvants and 0.55 tonnes/hectare of inorganic fertiliser in Papua New Guinea. In Indonesia, the applications were 1.73 kg AI/hectare of pesticides, 0.02 kg AI/hectare of adjuvants and 0.82 tonnes/hectare of inorganic fertiliser.

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 that it uses organic fertilisers such as EFB and compost made from EFB and POME to improve soil health and reduce reliance on inorganic fertilisers. It is also exploring the use of carbonised biomass to further reduce emissions and enhance soil quality.

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 reports implementing an Integrated Pest Management (IPM) approach that prioritises biological controls and targeted pesticide use, including producing and applying Trichoderma fungus to combat Ganoderma disease on its Indonesian estates.

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

Points for external verification have been awarded on the basis of the company's RSPO-certified landbank. The company also reports having a waste management system in place to prevent negative impacts. Mill waste and by-products are used to generate clean energy for all its mills, while organic waste and biomass, such as empty fruit bunches (EFB) and treated POME, are applied as organic fertiliser.

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 makes this commitment indirectly through the RSPO Principles and Criteria 2018 due to its sourcing. Full points have therefore been awarded on the basis of the company's RSPO-certified volumes/supply of FFB from direct/indirect suppliers (>75%) and a further commitment for all suppliers to be 100% certified within 5 years. The company also commits all suppliers to the Universal Declaration of Human Rights in its own reporting.

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 reports that it conducts monthly screenings for human rights risks, including child and forced labor, across its Indonesian plantations. Additionally, it provides human rights training to all employees.

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

The company commits to the ILO Indigenous and Tribal Peoples Convention (no. 169).

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

The company makes this commitment indirectly through the RSPO Principles and Criteria 2018 due to its sourcing. Full points have therefore been awarded on the basis of the company's RSPO-certified volumes/supply of FFB from direct/indirect suppliers (>75%) and a further commitment for all suppliers to be 100% certified within 5 years. The company also commits all suppliers to indigenous and local communities' rights in its own reporting.

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 makes this commitment indirectly through the RSPO Principles and Criteria 2018 due to its sourcing. Full points have therefore been awarded on the basis of the company's RSPO-certified volumes/supply of FFB from direct/indirect suppliers (>75%) and a further commitment for all suppliers to be 100% certified within 5 years. The company also commits all suppliers to legal and customary land rights in its own reporting.

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 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 makes this commitment indirectly through the RSPO Principles and Criteria 2018 due to its sourcing. Full points have therefore been awarded on the basis of the company's RSPO-certified volumes/supply of FFB from direct/indirect suppliers (>75%) and a further commitment for all suppliers to be 100% certified within 5 years. The company also commits all suppliers to free, prior, and informed consent (FPIC) in its own reporting.

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?

[Externally verified] The company reports that it conducts social impact assessments, surveys, and interviews to engage with local communities and understand their concerns. It has established regional sustainability teams and a dedicated community engagement department to address community-related issues. Additionally, the company maps disputed areas in collaboration with affected parties, including neighbouring communities, and has appointed a senior community engagement officer responsible for overseeing this work. This is externally verified by EY.

146. Details of process for addressing land conflicts available?

The company's land conflicts are included in the grievance process but no separate process was reported.

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 promotes women's inclusion by establishing gender and social issues committees across its operations, focusing on equal opportunity, reproductive rights, and women's health and safety. It also reports providing training and employment opportunities for female workers, particularly in ablation and harvesting tasks within maturing replanted oil palm areas.

148. Commitment to mitigate impacts on food security?

The company commits to ensure food security for local communities through assisting with its employment practices and community engagement.

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 reports supporting food security through several initiatives, such as monthly rice provisions, designated food gardening areas, and subsidies to help reduce food costs for employees and their families. In Indonesia, Côte d'Ivoire, and Papua New Guinea, it also enhances local food access by providing mini-markets or canteens, rice subsidies, and agricultural training for surrounding communities.

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 that it provides essential services, including housing, clean water, medical care, and access to education, for employees and local communities, particularly in remote plantation areas. It also supports community-led early childhood education in Papua New Guinea and offers free childcare in Indonesia, in line with living wage and certification standards.

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

The company commits to providing business or work opportunities for local communities.

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

The company commits to the ILO's Declaration on Fundamental Principles and Rights at Work.

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

The company makes this commitment indirectly through the RSPO Principles and Criteria 2018 due to its sourcing. Full points have therefore been awarded on the basis of the company's RSPO-certified volumes/supply of FFB from direct/indirect suppliers (>75%) and a further commitment for all suppliers to be 100% certified within 5 years. The company also commits all suppliers to the ILO's Declaration on Fundamental Principles and Rights at Work in its own reporting.

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 makes this commitment indirectly through the RSPO Principles and Criteria 2018 due to its sourcing. Full points have therefore been awarded on the basis of the company's RSPO-certified volumes/supply of FFB from direct/indirect suppliers (>75%) and a further commitment for all suppliers to be 100% certified within 5 years. The company also commits all suppliers to eliminate gender-related discrimination with regard to employment in its own reporting.

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 provides employees with awareness and training on handling harassment-related grievances.

159. Percentage or number of temporary employees?

7636 (32%) - The company reports a total of 7,636 temporary palm oil employees, representing 32% of its workforce in 2024.

160. Reports gender balance of employees?

6138 (25%) - The company reports a total of 6,138 women employees, representing 25% of its workforce in 2024.

161. Commitment to pay a living wage?

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

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

The company makes this commitment indirectly through the RSPO Principles and Criteria 2018 due to its sourcing. Full points have therefore been awarded on the basis of the company's RSPO-certified volumes/supply of FFB from direct/indirect suppliers (>75%) and a further commitment for all suppliers to be 100% certified within 5 years. The company also commits all suppliers to pay a living wage in its own reporting.

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 also reports that it meets all local regulations for minimum wages and complies with living wage calculations, as audited by the various certification standards to which the Group adheres, such as RSPO, Rainforest Alliance, and Fairtrade standards. Following the implementation guidance of these standards, salary matrices are used to identify gaps.

164. Reporting of salary by gender?

The company reports the gender pay gap for each country of operation. It does not report a breakdown of employees by level (such as senior management, middle management) and function (such as technical, administrative, production).

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 makes this commitment indirectly through the RSPO Principles and Criteria 2018 due to its sourcing. Full points have therefore been awarded on the basis of the company's RSPO-certified volumes/supply of FFB from direct/indirect suppliers (>75%) and a further commitment for all suppliers to be 100% certified within 5 years. The company also commits all suppliers to address occupational health and safety in its own reporting.

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 and specialised training for handling chemicals to all employees.

168. Time lost due to work-based injuries?

The company reports the Lost Time Injury Frequency Rate (LTIFR) for each location, calculated per 1,000,000 hours worked.

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

0 - The company reports zero fatalities 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 reports that it supports scheme smallholders through its 'Smallholder Cooperatives (Koperasi)' program, which involves managing land on behalf of members, from development to harvesting, while ensuring stable inCO2e through market-based purchase agreements. Additionally, under the 'Village Smallholders (Kebun Masyarakat Desa)' program, the company partners with local villages to manage production areas, offering transparent in CO2e distribution and pre-financing support for plot development.

172. Percentage of scheme smallholders involved in programme?

[Externally verified] 5511 (99%) - In 2024, the company supported 5,511 scheme smallholders, representing 99% of the total, through its various programmes. This 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 that it supports independent smallholders in Indonesia by providing training on its policies, best management practices, health and safety, and legal compliance, to help them meet RSPO standards and attain certification.

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

[Externally verified] 29 (1%) - In 2024, the company supported 29 independent smallholders, representing 1% of the total, through its training programmes. This 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 a process used to prioritise, assess and engage with suppliers on compliance with the company's policy and legal requirements.

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

[Externally verified] In 2024, the company delivered 527 training sessions to 11,476 participants, reaching 77% of smallholder blocks. 29 independent smallholders received training sessions on company policies and legal compliance. The company does not report the percentage of suppliers assessed or engaged on policy or legal compliance. This is externally verified by EY.

177. Suspension or exclusion criteria for suppliers?

The company states sustainability criteria by which suppliers are excluded, including steps that will be taken and 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 commitment for all smallholder suppliers to be 100% RSPO certified by 2030. However, the company does not report any KPIs or time-bound action plans to support compliance with its sourcing commitments beyond RSPO certification.

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 makes this commitment indirectly through the RSPO Principles and Criteria 2018 due to its sourcing. Full points have therefore been awarded on the basis of the company's RSPO-certified volumes/supply of FFB from direct/indirect suppliers (>75%) and a further commitment for all suppliers to be 100% certified within 5 years. The company also commits to ethical conduct and prohibition of corruption for all suppliers in its own reporting.

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 it has procedures and measures to address any risks associated with corruption. It also conducts training and awareness programs for employees on anti-corruption practices.

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

190. Whistleblowing procedure?

The company has a whistleblowing procedure that outlines the steps it takes in response to reports and details the protections in place for whistleblowers.

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

The company has a grievance system that is accessible to all stakeholders.

192. Details of complaints and grievances disclosed?

The company has a grievance dashboard that provides details of complaints, including the date, issue, complainant category, actions taken, and current status.