SUSTAINABILITY AT INDOAGRI MATERIAL SUSTAINABILITY TOPICS In 2024, we identified and validated 15 material topics through a comprehensive three-stage review process. This included benchmarking our initial list of material topics against peers and industry standards using desktop research to identify emerging topics relevant to our sustainability context. Interviews with key internal stakeholders provided valuable insights, leading us to reclassify “Energy Management” as a distinct material topic due to its growing importance in our transition to renewable energy and clean technologies. The 15 material topics, validated by our Sustainability Think Tank and approved by the Board, are: • protection of forests, peatlands and biodiversity; • fire control and haze prevention; • climate change and GHG emissions; • energy management; • water, waste and effluents; • use of fertilisers, pesticides and chemicals; • responsible business conduct; • community rights and relations; • occupational health and safety; • smallholder engagement and livelihoods; • supply chain traceability and transparency; • sustainability certification; • product quality and safety; • yield resilience and innovation; and • human, child and labour rights. Silver leaf monkey (Trachypithecus cristatus), a protected animal in our plantation in Sei Rumbiya, North Sumatra Group Overview Financials Other information Sustainability and Governance Operation and Financial Review 26 Indofood Agri Resources Ltd.
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