United Plantations Bhd

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

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

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

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

3. High-level position of responsibility for sustainability?

Group Sustainability Committee - Group Manager Human Resources, Sustainability and Safety (HRSS).

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

Chief Executive Director (CED)- Dato' Carl Bek-Nielsen.

5. Reports gender balance of senior management team?

0 (0%) - The company reports no female members as part of its senior management team of three members in 2024.

6. Reports gender balance of board members?

1 (11.11%) - The company's board of directors is made up of eight male and one female member. Data as of 2024.

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

[Externally verified] The company is a member of the POCG.

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

The company reports that its BioD team has a very positive and progressive collaboration with the local Forestry Department (BKSDA) for biodiversity conservation. The company also reports partnering with Copenhagen Zoo to manage conservation and nurture approximately 7,640 ha of jungles in its landbank.

9. Sustainability report published within last two years?

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

10. Reports through standardised reporting systems?

The company reports that its sustainability report covering the period from 1st January 2024 to 31st December 2024 is prepared as per the GRI 1: Foundation 2021 requirements. The company has also submitted CDP questionnaires for forests, water, and climate in 2024.

11. Climate risks assessment available?

The company has published a summary of a climate risk assessment and cites TCFD recommendations. The company reports some metrics and targets relating to GHG emissions, waste, and water and a summary of the processes used to assess or manage climate risks. A full climate risk assessment is not included.

12. Lists countries and operations?

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

13. Lists countries sourcing from?

Malaysia and Indonesia.

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

57809 - The company reports a total area of 57,809 ha, which covers oil palm plantations (including plasma smallholders). RSPO ACOP 2024 reports the total area managed for palm oil as 57,516 ha.

15. Total oil palm planted area (ha)?

46227 - The company reports the total area planted with oil palm as 46,227 ha. Data as of 2024.

16. Scheme smallholders planted area (ha)?

1378 - The company reports the total area under the scheme smallholders as 1,378 ha. Data as of 2024.

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

280 - The company reports the total unplanted area managed for oil palm in its 2024 RSPO ACOP.

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

8033 - The company reports that the total conservation area is 8,033 ha in its 2024 annual report. The RSPO ACOP 2024 reports that the company has 7,500 ha of the total conservation area. The 790 ha difference in figures is due to low-risk grassland (based on RSPO Land Use Risk Identification), swamp and low-lying areas in PT Surya Sawit Sejati included in the company's reporting but not in the ACOP.

19. Maps of estates/management units?

The company has submitted maps of its concessions through RSPO ACOP 2024.

20. Maps of all scheme smallholders?

The company has published shapefiles of plasma scheme smallholders.

21. Maps of all third-party supplying plantations?

The company provides shapefiles of all third-party supplying plantations.

22. Number of company-owned mills?

5 - The company reports it owns 5 mills.

23. Names and locations of company-owned mills?

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

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

The company reports that one out of the total five company-owned mills sources from own operations as well as from third parties. Data as of 2024.

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

The company reports that four out of the five company-owned mills source 100% from company-owned operations, one mill sources 82.24% from company-owned operations, and 17.76% from third parties. Data as of 2024.

26. Number of third party supplying mills?

2 - The company reports two third-party supplying mills supplying CPO and PK. Data as of 2024.

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

The company reports the names and locations of all direct and indirect supplying mills.

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

The company reports that all its direct and indirect supplying mills sourced 100% from their own plantations in 2024.

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

The company reports that 100% of third-party mill supply comes from the third-party mills' own operations as of 2024.

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

The company reports that 1.55% of the raw material sourced by the company's refinery came from certified traders/refiners and 0.97% from conventional traders/refiners in 2024.

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

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

32. Percentage of supply traceable to mill level?

The company states that 100% of its supply is traceable to the mill level. Additionally, the company's refinery has RSPO SCC under IP and SG.

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

The company commits to achieving 100% traceability to the plantation level by the third quarter of 2026.

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

The company reports that 100% of the supply to all company-owned mills is traceable to the plantation level. Additionally, all of the company's mills have Identity Preserved certification.

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

The company reports that 92.86% of third-party supply is traceable to the plantation level. Additional points are awarded as the company's refinery has an RSPO SCC under IP and SG.

36. Publishes traceability data at refinery level?

[Externally verified] The company states that 100% of CPO is traceable to the plantation at the refinery level, and 92.86% of CPKO supply can be traced to the plantation level. This information is externally verified by BSI.

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)?

2004 - The company has been a member of the RSPO since 2004.

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?

2008 - The company received RSPO certification in 2008.

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

RSPO ACOP 2024 is submitted by the company.

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

85.57% - Data as of 2024.

42. Percentage of mills RSPO-certified?

100% - All five company-owned mills are RSPO-certified as of 2024.

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

2025 - The company commits to achieving 100% RSPO certification of estates and mills by 2025. This is within 5 years.

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

2008 - The company has already achieved 100% RSPO-certification of all palm product processing facilities.

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

0% - No scheme smallholders are currently certified. Data as of 2024.

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

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

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

0% - No FFB from independent smallholders/out-growers/third parties is RSPO-certified in 2024.

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

78.18% - The company reports that 78.18% of its sourced palm oil was RSPO-certified in 2024.

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

The company reports that 98.65% of CSPO and CSPK is sold through the Segregated and Identity Preserved supply chains in 2024.

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

The company reports that 78.18% of the RSPO-certified palm oil is processed/traded through the Segregated and Identity Preserved systems in 2024.

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

[Externally verified] All of the company's Indonesian operations are ISPO certified and the certificate is publicly available on the company website.

52. Malaysia Sustainable Palm Oil (MSPO) certified?

[Externally verified] The company states that all its mills and estates in Malaysia are MSPO-certified. Certificates for all four Malaysian mills are available.

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

[Externally verified] The company's refinery, Unitata 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 commits all suppliers to zero conversion of natural ecosystems.

56. Commitment to zero deforestation?

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

57. Commitment to zero deforestation applies to all suppliers?

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

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

The company commits to no land clearing damaging primary forests or areas required to protect or enhance HCVs since November 2005, and no land clearing damaging HCVs or HCS forest since November 2018, through the RSPO Principles and Criteria 2018. Full points have therefore been awarded on the basis of the company's RSPO-certified landbank (>75%) and a further commitment to be 100% certified within 5 years. The company's reporting defines deforestation as the removal of HCV areas and reports a cut-off date of 2010.

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 areas and specifies any deforestation/conversion past 2010 will not be accepted in supplier operations.

60. Cross-commodity zero deforestation commitment?

The company reports cross-commodity commitment to zero conversion.

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

The company reports that its cross-commodity commitment to zero conversion applies to all suppliers.

62. Target date to achieve zero deforestation?

The company reports that it aims to ensure 100% of its palm oil volumes achieve "Delivering" status under the NDPE IRF Version 6.0 by 2025, meaning absolutely no deforestation or conversion in its supply chain.

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

The company reports that it aims to ensure 100% of its palm oil volumes achieve "Delivering" status under the NDPE IRF Version 6.0 by 2025, meaning absolutely no deforestation or conversion in its supply chain.

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

Points for external verification have been awarded on the basis of the company's RSPO-certified landbank. The company's own reporting states to use Global Forest Watch (GFW) to monitor any forms of deforestation and /or conversion of natural ecosystems, either through illegal logging or fire within its concessions as well as suppliers' concessions. MapHubs has externally verified that it has conducted a due diligence/verification and land use change assessment in line with the EUDR definition on deforestation and its cutoff date, 31 December 2020. The timeframe of assessment covers the monitoring of land cover between 31 December 2020 and 15 August 2024.

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

[Externally verified] The company reports that it has collaborated with Palmoil.io since the 3rd quarter of 2023 to monitor its indirect suppliers. This enables the company to monitor deforestation activities in established plantations, at smallholders and dealers with indirect supply from smallholders within a radius/ proximity of 10km. MapHubs has externally verified that it has conducted a due diligence/verification and land use change assessment in line with the EUDR definition on deforestation and its cutoff date, 31 December 2020, for company concessions as well as third-party suppliers. The timeframe of assessment covers the monitoring of land cover between 31 December 2020 and 15 August 2024.

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

0 - The company reports zero non-compliant deforestation across its operations as of December 2024 since its 2010 cut-off date.

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

0 (0%) - The company reports zero non-compliant deforestation across its third-party suppliers operations as of December 2024 since its 2010 cut-off date.

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 multiple examples of participating in multi-stakeholder planning and policy efforts at a landscape or jurisdictional level, some of which include the collaboration of The Lagoon (Kingham-Cooper) Tree Species Reserve, the Main Office Parks, the Sg Anak Macang Riparian Reserve and the Bek-Nielsen Sanctuary with PENAWAR HUTAN/James Kingham and community for the planting of additional trees along the length of the Sg Macang Riparian zone; collaboration with the community, LINKS, and FODEC consultants at Benaning, Kumai, to conserve rich lowland forest comprising of 11 ha called Hutan Konservasi Benaning from development by the community. However, the information reported is not externally verified.

71. Biodiversity policy?

The company has a biodiversity and environment policy. It reports targets to increase the number of species in concessions by 2028, with an action plan of how this will be achieved for each animal class and plants.

72. Biodiversity policy applies to all suppliers?

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

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

Points for external verification have been awarded on the basis of the company's RSPO-certified landbank. The company has also identified species of conservation concern, 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 multiple examples of habitat conservation, some of which include rehabilitation activities in Lada Estate since 2011, with an aim to plant as many native trees in degraded areas as possible to recreate a natural canopy cover. To date, approximately 350 ha have undergone intensive rehabilitation and restoration activities during which the company's BioD team has planted ±195,420 native tree seedlings from 130 tree species.

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

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

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

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

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

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

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

The company commits all suppliers to conduct HCV assessments.

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

[Externally verified] An assessment and associated management and monitoring plan are available for PT Surya Sawit Sejati on the RSPO website.

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

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

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

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

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

The company makes this commitment through the RSPO Principles and Criteria 2018. Full points have therefore been awarded on the basis of the company's RSPO-certified landbank (>75%) and a further commitment to be 100% certified within 5 years. The company also reports its own commitment to only use licensed High Conservation Value (HCV) assessors accredited by the HCV Resource Network's Assessor Licensing Scheme (ALS).

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

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

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

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

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

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

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

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

87. High Carbon Stock (HCS) assessments available?

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

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

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

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

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

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

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

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

[Externally verified] SEIAs are included in the RSPO NPP for PT Surya Sawit Sejati.

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

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

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

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

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

4423.78 (9.57%) - The company reports the total peat area as 4,423.78 ha or 9.57%. Data as of 2024.

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

[Externally verified] The company reports a decrease in its total peat area over time from 2020 (5,411.24 ha) to 2023 (4,410 ha). For 2024, the company reports the total peat area as 4423.78 ha, which shows an increase of 13.78 ha as compared to the peat area reported in 2023 (4,410 ha). The reason for the increase in peat area is a result of a re-survey of already planted areas. This aligns with the guidance that allows for changes due to the "availability of new data". Evidence is externally verified by the British Standards Institution (BSI).

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

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

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

The company commits all suppliers to best management practices for soils and peat.

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

Points for external verification have been awarded on the basis of the company's RSPO-certified landbank. The company's reporting mentions maintaining water levels in peat soils and carrying out peat drainability assessments in its peat areas. For soil, the company reports setting up erosion monitoring plots to understand the dynamics of soil, water, and nutrient loss, as well as providing plant nutrients to the soil by recycling pruned fronds and using empty fruit bunches on land.

99. Commitment to zero burning?

The company makes this commitment through the RSPO Principles and Criteria 2018. Full points have therefore been awarded on the basis of the company's RSPO-certified landbank (>75%) and a further commitment to be 100% certified within 5 years. The company also reports its commitment to no 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's reporting mentions having fire watch towers and using the GFW monitoring system to receive fire alerts when there is fire occurrence within the estate territory and 500m of the outer rings. The company also reports that it has an Emergency Response Team (ERT), well-trained and equipped with all necessary equipment for fire management.

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

The company reports 0.32 ha burnt due to fire incidents in its estates in 2024.

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

0 - The company reports no fire incidents in the outer ring (<500m (Ha)) of its estates 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 reports a target of 66% reduction in its GHG emissions (Scope 1, 2 and 3) by 2030 when compared to 2004 levels (with iLUC and nature conservation).

106. Absolute GHG emissions?

107. GHG emissions intensity?

1.47 - The company reports the emission intensity as 1.47 kg CO2-eq/kg NDB oil in 2024. Figures include scope 1, 2, and 3 emissions.

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

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

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

The company reports scope 3 emissions from Indirect Land Use Changes (iLUC) as 0.28 (kg CO2-eq per kg of NBD palm oil) in 2023.

110. Progress towards commitment to reduce absolute GHG emissions?

111. Progress towards commitment to reduce GHG emissions intensity?

[Externally verified] The company reports GHG emissions intensity (kg CO2 eq/kg NDB oil) for 2020 (1.51), 2021 (1.44), 2022 (1.44), and 2023 (1.36), and the intensity decreased in 2023 as compared to the previous years. This information is externally verified by LCA consultants- Jannick Schmidt, Lara Serena, and Jonas Eliassen, Denmark.

112. Methodology used to calculate GHG emissions?

The RSPO requires companies to assess their GHG emissions through the Palm GHG calculator. Full points have therefore been awarded on the basis of the company's RSPO-certified landbank (>75%) and a further commitment to be 100% certified within 5 years. The company's reporting mentions using the Stepwise 2006 method, version 1.7, to calculate GHG emissions.

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

The company reports that all five company-owned mills have methane capturing facilities.

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

The company reports a commitment to reduce its mill water consumption by 10% in 2025 compared with the average of 1.6 MT water/MT FFB in 2020.

115. Water use intensity?

The company reports the water use intensity for its Malaysian operations as 1.7MT water/MT FFB processed and for Indonesian operations as 1.4MT water/MT FFB processed in 2024.

116. Progress towards commitment on water use intensity?

[Externally verified] The company reports water use intensity for its mills for 2023 and 2024, however, the intensity (MT water/MT FFB processed) for its Malaysian operations is the same in 2024 (1.7) as it was in 2023 (1.7) and for the Indonesian operations, the intensity has increased in 2024 (1.4) as compared to 2023 (1.2). Evidence is externally verified by the British Standards Institution (BSI).

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

The company reports a commitment to reduce the BOD and COD by 10% from the respective average of 550 and 2200 mg/L in 2021, by 2025.

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

[Externally verified] The BOD levels of all company mills are within legal limits as of 2024. Information is externally verified in RSPO audit reports available for each mill.

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

Points for external verification have been awarded on the basis of the company's RSPO-certified landbank. The company's reporting also mentions that the palm oil mill effluent and palm oil refinery effluent are treated to reduce their BOD and COD contents before they are discharged or may be used to irrigate the oil palm fields.

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

The company reports that the palm oil refinery effluent is treated to reduce its BOD and COD contents before it is discharged or may be used to irrigate the oil palm fields. However, the information reported is not externally verified.

121. Commitment to protect natural waterways through buffer zones?

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

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

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

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

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

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

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

125. Commitment to no use of paraquat?

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

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

The company commits all suppliers to not use paraquat.

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

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

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

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

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

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

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

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

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

The company reports chemical usage per tonne of palm oil produced for each fertiliser nutrient, as well as an overall figure of 1.209 kg pesticides/herbicides used per tonne of oil palm produced 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's reporting reflects an increase in the use of pesticides/herbicides in 2024 (1.209 kg) as compared to 2023 (0.74 kg).

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's reporting also states using the Integrated Pest Management (IPM) approach, which includes the use of biological insecticides such as Bacillus thuringiensis against leaf i.e. Nettle Caterpillar and Bagworm, the use of pheromones to trap the Rhinoceros Beetles and thereby reduce the dependency on chemical pesticides.

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 avoid negative impacts, where it collects and disposes pesticide containers and other scheduled wastes such as triple rinsed pesticide containers, spent lubricants, used batteries and spent fuel filters through certified waste managers. The waste managers either safely recycle these items or dispose of them as per government regulations.

135. Commitment to human rights?

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

136. Commitment to human rights applies to all suppliers?

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

137. Progress on human rights commitment?

Points for external verification have been awarded on the basis of the company's RSPO-certified landbank. The company reports collaborating with Dignity in Work for All (DIWA) to conduct human rights due diligence annually. All gaps are addressed with an action plan submitted to DIWA for verification. The company also reports that a new collaboration with Mr Jerald Joseph, an experienced independent Human Rights Consultant - in partnership with the social NGO North-South Initiative (NSI) was established, to observe, evaluate and provide further guidance on its Ethical Recruitment Procedures in Malaysia as well as the source countries.

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

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

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

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

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

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

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

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

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

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

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

The company commits all suppliers to respect FPIC.

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

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

145. Examples of local stakeholder engagement to prevent conflicts?

[Externally verified] The company provides multiple recent examples of local stakeholder engagement to prevent conflicts. Activities conducted in March 2024 include stakeholder mapping, participatory mapping, focus group discussions with village heads, community leaders, and residents, in local villages. This is externally verified by PT Legal Suksesi Indonesia.

146. Details of process for addressing land conflicts available?

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

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

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

148. Commitment to mitigate impacts on food security?

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

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

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

150. Commitment to provide essential community services and facilities?

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

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

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

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

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

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

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

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

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

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

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

159. Percentage or number of temporary employees?

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

160. Reports gender balance of employees?

749 (11.49%) - The company reports 749 or 11.49% women employees in 2024.

161. Commitment to pay a living wage?

The company makes this commitment through the RSPO Principles and Criteria 2018. Full points have therefore been awarded on the basis of the company's RSPO-certified landbank (>75%) and a further commitment to be 100% certified within 5 years. The company reports that the RSPO Secretariat is in the process of commissioning benchmarks for Malaysia and Indonesia for the palm oil sector and will develop methods to calculate and/ or define LW applicability for all palm oil producing countries in which RSPO members operate. Until the national benchmark is established by the RSPO Secretariat, the company reports adhering to the applicable regulations in relation to the national minimum wages in the countries where it operates.

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

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

163. Progress on commitment to pay a living wage?

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

164. Reporting of salary by gender?

The company reports salary by gender; the ratio of the basic salary and remuneration of women to men for each employee category, by significant locations of operation.

165. Commitment to address occupational health and safety?

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

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

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

167. Provision of personal protective equipment and related training?

Points for external verification have been awarded on the basis of the company's RSPO-certified landbank. The company's reporting mentions that training programmes in the use of personal protective equipment for workers exposed to hazardous compounds are regularly conducted.

168. Time lost due to work-based injuries?

The company reports a Lost Time Injury Frequency Rate (LTIFR) of 4.69 and 86.5 in 2024 for its Malaysian and Indonesian operations, respectively.

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

0 - The company reports no occupational-related fatal accidents within its Malaysian and Indonesian operations in 2024.

170. Commitment to support smallholders?

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

171. Programme to support scheme smallholders?

Points for external verification have been awarded on the basis of the company's RSPO-certified landbank. The company's reporting mentions having a plasma scheme where it helps smallholders develop their land, including land preparation, for the cultivation of oil palms. The Company provides the smallholders with sufficient resources and is committed to buying their FFB at government-determined rates. To assist them further, it also provides vital training on plantation management practices and financial arrangements.

172. Percentage of scheme smallholders involved in programme?

[Externally verified] 850 (94%) - The company reports that as of December 2024, 1,377.83 ha of plasma have been developed for 850 plasma scheme smallholders and another approximately 250 ha is expected to be provided and developed for the communities surrounding the company's properties in the coming years. The percentage of smallholders who participated in the programme was 94% (850 out of 900 scheme smallholders). Evidence is externally verified by the British Standards Institution (BSI).

173. Programme to support independent smallholders?

Points for external verification have been awarded on the basis of the company's RSPO-certified landbank. The company's reporting mentions continuously engaging with smallholders on an annual basis through the Smallholders' Field Day, where it provides a better understanding of its sustainability commitments/ policies, good agricultural practices, sustainability initiatives and environmental protection. They are given training sessions in safe handling of pesticides with appropriate Personal Protective Equipment (PPE), correct technique in spraying, effective use of pre-emergent herbicides for less chemical usage, various oil palm planting materials and integrated pest management (IPM).

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

[Externally verified] 38 (80%) - The company reports that 38 out of 48 independent smallholders participated, corresponding to about 80% in its Smallholders' Field Day for the smallholders around its plantations in 2024. Evidence is externally verified by the British Standards Institution (BSI).

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

The company reports it engages with the suppliers through conducting meetings, self-assessment questionnaires (SAQ), supplier audits, and on-site verifications on an annual basis.

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

[Externally verified] 17 (100%) - The company reports that 100% of its suppliers have been self-assessed on the key elements of responsible sourcing in 2024. Evidence is externally verified by the British Standards Institution (BSI).

177. Suspension or exclusion criteria for suppliers?

The company requests for suppliers to implement corrective measures using a 60-day time-bound action plan. If the supplier is still unable/unwilling to conform to the company's policy then the relationship is terminated.

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 suppliers to achieve full compliance with its sourcing requirements/KPIs including Upstream operations (third-party FFB suppliers) by 2027, it states that its current position of suppliers' adherence to sourcing requirements/KPIs is ranged between 85-95% in 2025.

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

85% - The company reports that in 2024, 85% of third-party FFB supply was DCF as generated by NDPE IRF V6.0. Evidence is not externally verified.

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

The company currently has no high-risk suppliers. Data as of 2024.

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

[Externally verified] The company reports that if a supplier in its supply chain is categorized as high-risk based on the Self Assessment Questionnaire, the company will conduct on-site assessments and engage with the supplier to agree to a reasonable time-bound action plan including a further engagement to improve their SAQ score, and thereby meet company's Responsible Palm Oil Sourcing Policy requirements and commitments. Evidence is externally verified by the British Standards Institution (BSI).

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

[Externally verified] The company currently has no high-risk mills, however, it provides examples of engagement in the past with non-compliance to its sustainable palm oil policy for mills and has a procedure for engaging high-risk mills when they are identified through the self-assessment questionnaire. This information is externally verified by the British Standards Institution (BSI).

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

The company states that its supplier risk assessment is based on both supplier self-assessments and on-site evaluations of their compliance.

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

[Externally verified] The company reports that all supplying mills are regularly assessed on an annual basis for risk level. Evidence is externally verified by the British Standards Institution (BSI).

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

[Externally verified] The company reports the risk level of all mills on an annual basis. As of 2024, the company has 0% medium and high-risk suppliers. This is externally verified by BSI.

186. Commitment to ethical conduct and prohibition of corruption?

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

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

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

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

Points for external verification have been awarded on the basis of the company's RSPO-certified landbank. The company states that corruption and bribery risk assessments are done, and adequate procedures have been put in place to minimise the exposure of the group. An Internal Audit Manager has been appointed as the competent person responsible for anticorruption compliance matters. In 2024, 95% of employees were trained on corruption-related requirements, and no confirmed incidents of corruption were reported.

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

The company has published a comprehensive tax risk management policy and mentions the position responsible for the tax policy and its review.

190. Whistleblowing procedure?

The RSPO Principles and Criteria 2018 contain guidance and requirements on whistleblowing procedures. Full points have therefore been awarded on the basis of the company's RSPO-certified landbank (>75%) and a further commitment to be 100% certified within 5 years. The company has also published its whistleblowing policy; however, it does not include a flowchart or a clear description of the steps taken by the company.

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

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

192. Details of complaints and grievances disclosed?

The company has disclosed the details of complaints and grievances received through the company's own grievance mechanism.