CPO tank filling operations at Isuy Makmur Mill, West Kutai, East Kalimantan, as part of the palm oil production process. MATERIAL TOPICS AND MANAGEMENT (GRI 3-1, 3-2) Our sustainability strategy is directly guided by our material priorities, which are identified, prioritised, and validated through a comprehensive materiality assessment exercise conducted in 2024. This process was supported by an independent consultant to ensure rigor and objectivity. The exercise involved a three-stage methodology. The foundational first stage involved extensive desktop research against industry-specific standards and peer benchmarking. This analysis allowed us to not only confirm existing priorities but also to pinpoint potential emerging issues and ensure the topics remained fully aligned with our unique business context and overall sustainability strategy. Following this, stakeholder engagement and review were conducted through targeted interviews to gather feedback. Finally, the STT reviewed and validated the resulting 15 topics before presenting them to the Board for final validation2. This ongoing oversight is maintained as the STT monitors our material topics and the Board conducts an annual review of these key issues, ensuring their continued relevance and alignment with both our business objectives and stakeholder expectations. We intend to regularly reassess our material issues to ensure they accurately reflect our evolving business strategy and the dynamic expectations of our stakeholders. 2 In the 2024 Materiality Assessment exercise, we have classified “Energy Management” as a separate material topic, which was previously included under “Climate Change and GHG Emissions”, reflecting our strategic focus on energy transition and investment in renewable energy technologies. 08 Indofood Agri Resources Ltd. Sustainability Report 2025 Sourcing Appendix Product Community People Environment Our Business Our Approach At a Glance CEO Statement
RkJQdWJsaXNoZXIy NTkwNzg=