Material Topics Goal/Target Updates for 2025 Responsible Business Conduct (RBC) Zero cases of bribery and corruption No confirmed incidents of bribery and corruption in our operations in 2025. GOVERNANCE AND MANAGEMENT (GRI 2-3, 2-6) Our sustainability efforts are guided by a comprehensive framework of policies, targets, certifications, standards and programs designed to address risks and opportunities tied to our material topics, including (but not limited to) the following areas: • Compliance with ISPO, a mandatory national certification system that ensures all oil palm growers comply with sustainable practices • Adherence to the specifications set out in Indonesia Government’s PROPER environmental standard, which evaluates and rates companies on their environmental performance. • Uphold our commitments to No Deforestation, No Peat, No Exploitation. This means zero deforestation, no peatland development regardless of depth, no exploitation, and a strict no-burning policy. • Support smallholders and safeguard land and human rights, ensuring our operations benefit local communities. To drive implementation, we engage both internal and external stakeholders, aligning our partners with these standards and reinforcing the critical importance of their buy-in and participation. We apply a systematic approach to data tracking through our SAP enterprise resource planning system, enabling us to monitor our sustainability performance and progress against defined targets. Our management approach is rigorously assessed through internal and external audits, trend analysis, and stakeholder feedback. Our routine audits and monitoring processes follow recognised frameworks and standards, including ISPO, ISO 14001 (Environmental Management Systems), ISO 45001 (Occupational Health Commitment Mission Policies Code of Conduct Values Action R&D Management systems Certifications Stakeholder engagement Internal collaboration Training Reporting Annual report Sustainability report Website Planning Government policy Corporate business Sustainability programmes Assess to Improve Indicators Targets Evaluation through audit Materiality review SUSTAINABILITY MANAGEMENT and Safety), and ISO 9001 (Quality Management). This ensures a thorough review of our operations and environmental controls to comply with these standards and relevant government regulations. Anti-Bribery sign installed at Sungai Bangko Mills, Rokan Hilir, Riau, reinforcing the company’s commitment to integrity and good governance. 05 Indofood Agri Resources Ltd. Sustainability Report 2025 Sourcing Appendix Product Community People Environment Our Business Our Approach At a Glance CEO Statement
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